Browsing by Author "Yahaya, K.A."

Now showing 1 - 3 of 3
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    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).
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    Environmental Audit Practices in Small and Medium Scale Enterprises in Nigeria
    (International Center for Business and Management Excellence, 2012-12) Olubunmi Florence, Osemene; Kasum, A.S.; Yahaya, K.A.
    The study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgemental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion...
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    Transparency and accountability in public sector budget implementation in Kwara state, Nigeria
    (Published by the Department of Business Administration, Faculty of Social and Management Sciences, Adekunle Ajasin University Akungba- Akoko, Ondo State, Nigeria., 2012-04) Aliu, O.A.; Yahaya, K.A.; Abdulraheem, A; Isiaka, S.B.
    Transparency Accountability Public sector Budget implementation