Browsing by Author "Noah, Abdulrafiu Olaiya"

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    Implication of budgeting and budgetary control on infrastructural development in Nigeria
    (Department of Accounting, College of Social and Management Sciences, Afe Babalola University, Ado Ekiti, Nigeria, 2016) Fagbemi, Temitope Olamide; Abogun, Segun; Noah, Abdulrafiu Olaiya; Sakariyau, Rilwan O.
    In most developed countries, investment in infrastructures is a key determinant of economic growth and development. In Africa, Nigeria in this case is characterized by poor infrastructures due to an unsystematic investment in infrastructures development which has resulted to poor economic and social activities. On the other hand, budgeting is an exercise that is mainly concerned with the allocation of state resources amongst many competing societal needs. Therefore, this study examines the relationship that exists between the government annual budgeting and infrastructures in Kwara state. In achieving this objective and other specific objectives, two variables were identified; Budgeting, and Infrastructure. The primary source of data using a self administered questionnaire was used, and a non parametric tool (Kendall tau test statistics) was adopted in examining the association between the study variables. The result of the hypotheses tested shows a Kendall tau - b correlation of ..................
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    Intellectual Capital Disclosure in Financial Reports of Nigerian Companies
    (Faculty of Social Sciences, Usmanu Danfodiyo University, Sokoto, 2013) Ramat, Titilayo Salman; Noah, Abdulrafiu Olaiya; Olubunmi Florence, Osemene
    This study examines the extent and quality of intellectual capital (IC) disclosure in the financial reports of selected companies in Nigeria, IC disclosure index was constructed to code items in the annual reports of 50 different Nigerian companies using content analysis methods. The finding of the study is consistent with the previous studies, revealing that the levels of IC disclosures in the financial reports of the sampled companies are not high. Most of the reported IC drivers are expressed in narrative and qualitative rather than in quantitative or monetary terms. Relational capital was the highest reported in the financial statements of Nigerian companies as well as having the highest quality of disclosure among the three main categories of IC.