Browsing by Author "Salman, R. T."
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Item Application of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoanies(College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2012) Salman, R. T.; Yahaya, K.A.; Aliu, O.A.This research work applies a new accounting method for measuring the “value creation” efficiency of company, the Value Added Intellectual Coefficient (VAIC) of Pulic. It also investigates the correlation between VAIC components and corporate performance, based on 2010 annual reports of 20 Nigerian listed service companies. After modifying the model, the findings show that the VAIC components had significant positive correlation with profitability (ROA) and market value (MV), and a negative correlation with productivity (ATO). Furthermore, the findings of the study suggest that service companies in Nigeria are capable of transforming intangible (intellectual) resources/assets to high value added service, as claimed by Public (2002).Item Effect of corporate governance on financials of manufacturing companies in Nigeria(Department of Business Administration, IBB University, Lapai, 2016) Kasum, Abubakar Sadiq; Fafeyiwa, O. O.; Nassar, M. L.; Salman, R. T.This study examined the effect of corporate governance mechanisms on firm performance and other key financials using manufacturing firms in Nigeria as case study,Item Effects of taxpayers’identification number on revenue generation in Lagos State, Nigeria(Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Lași, Romania, 2019) Salman, R. T.; Akintayo, S.; Kasum, Abubakar Sadiq; Bamigbade, D.The introduction of the Taxpayers’ Identification Number (TIN) reform in Nigeria was geared towards enhancing tax administration and revenue generation. Therefore, this study examines the effect of taxpayers’ identification number on revenue generation in Lagos state – the commercial nerve centre of Nigeria. Specifically, it investigates the contribution of TIN on internally generated revenue and the influence of TIN on tax compliance in Lagos state. The period under review spans from December 2010 to September 2015, which is divided into the pre-TIN period (December 2010-April 2013) and the post-TIN period (May 2013-September 2015). 300 questionnaires were distributed to randomly selected staffs of the Lagos Inland Revenue Service (LIRS), out of which 221 were properly filled and returned. Regression technique was used to analyse the data sourced through questionnaire. This study finds that TIN has a significant positive relationship with internally generated revenue and it has significantly contributed to tax compliance in Lagos State.Item Impact of accounting information on managerial decision making in Nigerian manufacturing sector(2016) Yahaya, K. A.; Osemene, O. F.; Salman, R. T.Accounting information is an essential ingredient for understanding financial situation of the organization and the basis of making strategic decisions._ This study examines the impact of accounting information on making effective managerial decisions in manufacturing organisations‘ The major source of data for this research is primary data obtained through administration of questionnaires. Regression Analysis and Kori Pearson's correlation was used to analyses the collected data. The findings show that accounting information is an indispensable tool in decision making in today's turbulent world. Base d on the findings, it was recommended that manufacturing organizations should invest an accounting information system technology tools as it improves their efficiency, effectiveness and their overall performance.Accounting information is an essential ingredient for understanding financial situation of the organization and the basis of making strategic decisions._ This study examines the impact of accounting information on making effective managerial decisions in manufacturing organisations‘ The major source of data for this research is primary data obtained through administration of questionnaires. Regression Analysis and Kori Pearson's correlation was used to analyses the collected data. The findings show that accounting information is an indispensable tool in decision making in today's turbulent world. Base d on the findings, it was recommended that manufacturing organizations should invest an accounting information system technology tools as it improves their efficiency, effectiveness and their overall performance.Item The influence of Intellectual capital Efficiency on Companies' Financial Performance(College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2014) Salman, R. T.; Olaniyi, Taiwo Azeez; Kasum, Abubakar Sadiq; Fagbemi, Temitope OlamideThis study examines the influence of intellectual capital efficiencies on companies’ financial performance measured by return on equity (ROE) in Nigerian companies for three years. To this end, annual report of 25 sampled companies were analysed using Value Added intellectual capital coefficient (VAIC) as proposed by Public (2004) using SPSS 16 software package. The results show that relationship exist between intellectual capital components efficiencies and companies ‘financial performance. Furthermore, structural capital has the highest correlation with companies’ financial performance (ROE) and Size (asset) of the sampled companies. Therefore, it is recommended that sampled companies should embark on policy that will improve their organizational structural facilitiesItem The influence of intellectual capital efficiency on companies’ financial performance(College of Management sciences, Al Hikma University, 2014) Salman, R. T.; Olaniyi, T. A.; Kasum, Abubakar Sadiq; Fagbemi, T. O.This study examined the influence of intellectual capital efficiency on companies' financial performance measured by return on equity (ROE) of Nigeria companies.