Browsing by Author "Yahaya, K. A"
Now showing 1 - 7 of 7
Results Per Page
Sort Options
Item A Comparative study of financial market development indicators in Africa.(Ilorin Journal of Accounting, Published by the Department of Accounting, Faculty of Management Sciences, University of Ilorin., 2014) Etudaiye-Muhtar, O. F; Yahaya, K. A; Abdulkadir, R. I.This paper examines the determinants of voluntary structural capital disclosure of the publicly listed Nigerian companies. Annual reports of 2011 of 50 selected companies listed in the Nigerian Stock Exchange were used. Negative Binomial Regression was used to analyse the coefficient associated with variables measuring the managerial ownership. Negative binomial regression shows that coeflicients associated with variables measuring the managerial ownership are significant. However, the multivariate analysis reveals that the performance of a company, listing status, interest in the pressure of stakeholders, the industry and competitive pressure are not explanatory factors of the voluntary SCD. The result findings reveals that most companies disclosed their structural capital in form of narrative than quantitative. In view of these findings, the study recommends that Nigerian companies should strive to disclose valuable items that will be useful for users of accounting information in making rational decision in quantitative form.Item Determinant of financing options of small business in Kwara State, Nigeria(Kogi Journal of Management, Published by the Faculty of Management Sciences, Kogi State University, Anyigba, Kogi State., 2011-06) Abdulraheem, A.; Yahaya, K. A; isiaka, S. B; Bashir, R. A.Nigeria is a country blessed with large numbers of small businesses especially in agriculture, craft and artisans as such there is the need for small business enterprises to have access to efficient finance. The study is therefore aimed at investigating the determinant of financing options of small business in Kwara state, Nigeria. A structured questionnaire was randomly distributed among owners of 300 small business spread among the three senatorial district of the mile. A logistic regression model was adopted for the study in the form of Y=a+ B1X1 + B2x2 + B3x3+ B4X4+B5X5+e. Finding shows that 82 percent of respondents will rather go to the debt market rather than absorb equity holders. It was also discovered that majority of the respondents were aware of the existence of formal institution but they do not have assets that can be used as collateral. The study concludes that the inaccessibility of formal financial institution is a major constrain to Finance. It was therefore recommended that support should be given through micro finance institutions to support people with sound business ideals.Item Impact of activity based costing on firms’ performance and firms’ value creation function: The Nigerian experience.(Journal of Social and Management Sciences. Published by the Faculty of Social Sciences, Delta State University, Abraka, Delta State, Nigeria., 2014) Fagbemi, T. O.; Yahaya, K. A; Abogun, S.The advent of globalization and its attendant competitive pressures appear to imply that the more successful firms will be those that evolve strategic initiatives continually. Such strategic initiative is to reduce cost through the use of cost management techniques; and one of such technique is activity-based costing. This paper, examined the impact of the adoption and implementation of activity-based costing, as a contemporary cost management technique tool, on firms performance using Nigerian quoted companies. The study adopted a survey methodology. Data were collected from 38 manufacturing companies with offices located in Lagos State, Nigeria using a questionnaire. The data were analyzed using Kendall t-tab correlations and regression analysis. Results obtained suggest that the adoption of activity based costing significantly influence firnm's performance and that it has a significant positive relationship with firm 's value creation function.Item The impact of information technology on banking operations: A study of selected Nigerian banks.(Kogi Journal of Management, Published by the Faculty of Management Sciences, Kogi State University, Anyigba, Kogi State., 2011-06) isiaka, S. B; Yahaya, K. A; Abdulraheem, ABanks perform the role of mobilizing funds from surplus area to deficit sector. The banking system is a catalyst for a rapid micro economy development of other sectors of the economy. For banks to achieve these goals it needs information technology. The objective of the study is to examine how the adoption of information technology has affected the operations of Nigerian banks in term of effectiveness, efficiency, competitiveness, customer base and globalization of the bank. For this investigation, both the secondary and primary data was used. A research design questionnaire was administered to both staff and customers of the selected banks. The statistical tools adopted for this analysis was T-test and ANOVA. The study revealed that information technology has tremendously improved the growth and performance of the Nigerian banks. Information technology has lead to increased satisfaction, improved operational efficiency, reduced transaction time, gives the banks a competitive edge, reduced the running cost and ushered in swift response in service delivery. Based on the findings, it was recommended that government should improve electricity supply in the country and help to reduce intemet related fraud cases in Nigeria through the promulgation and enforcement of necessary electronic banking laws and policies in line with international standard.Item A study of the effectiveness of pension fund administrators in Nigeria(Kogi Journal of Management, Published by the Faculty of Management Sciences, Kogi State University, Anyigba, Kogi State., 2011-06) Aliu, O. A.; Osemene, O. F.; Abdulraheem, A; Yahaya, K. A; Kasum, A. S.The study was carried out to assess how effective one of the operators of the new contributory pension scheme. Pension Fund Administrators (PFAs) - has been discharging their responsibilities. This survey was performed using purposive sampling technique to their responsibilities. This survey was performed using purposive sampling technique to select active contributors and retirees from the new and the old schemes. Questionnaires were administered to respondents who were made to answer relevant questions hitherto rated on a 5-point Llkert scale. Responses were analyzed using Z-statistics and Mann-Whitney test. Results showed that PFAs were not doing enough in the areas of updating the respondents on the movements in the pension fund and notification on the investment strategy to which their funds were channeled. All other roles such as level of customer service delivery rendered by PFAs, notifying respondents on fund performance and prompt payments were carried out satisfactorily. The study revealed among other things that employment sector, employment status and pension scheme of the respondents had significant influence on the performance of PFAs while the PFA type does not. Consequently, the study recommended among other things that PFAs should provide more strategic investment opportunities and information to contributors to increase their confidence in the new pension scheme.Item Total quality management and customers satisfaction in selected service industries in Ilorin, Nigerian.(Journal of Sustainable Development in African,Clarion University of Pennsyivania, Clarion, 2015) Nassar, M. L; Yahaya, K. A; Shorun, C. YTotal Quality Management (TQM) as a component of Sustainable Development (SD) aims at effectively harnessing human and material resources of organizations in order to achieve set objectives. Using the service industry as a case study, the goal of TQM is customer satisfaction through quality delivery of services, operational performance and sustainability. This study examined the impact of TQM on customers’ satisfaction with the services provided by hotels in Ilorin, Nigeria. Data were sourced through administration of survey questionnaires on eighty customers of hotels in Ilorin Metropolis. The respondents were selected using simple random and purposive sampling techniques. Linear Regression Analysis Model was used to analyze and test the research hypotheses. Overall results showed a positive relationship between TQM and customers’ satisfaction. Based on the findings, it was recommended that more attention be devoted to the use of TQM in order to enhance customers’ satisfaction and enhance SD in hotel industry.Item Transparency and accountability in public sector budget implementation in Kwara state, Nigeria(Akungba Journal of Management, 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. BGovernment budget is a government plan on how public resources are to be utilized to meet certain objectives designed to improve the general well-being of the citizenry This study examined the level of transparency and accountability in budget implementation in Kivara State, Nigeria. Both primary and secondary data were used in the study. The primary data were collected using structured questionnaire administered to stakeholders who are oflicers of the sampled government ministries, departments, Non-governmental Organizations(NGO) legislators from Kwara State House of Assembly and civil society groups while secondary data were obtained from published annual reports of Kwara State. The data collected were analyzed using Analysis of Variance (ANOVA) and correlation statistics. The analyses revealed that the existing level of budget implementation was commendable. There was a significant relationship between transparency and accountability in public sector budgeting implementation in the State. Based on the findings of the study, it was recommended that mercenaries of Kwara State Government involved in approval and release of funds should reduce administrative procedures, without compromising the need for judicious use of funds so as to fast track the release of funds and implementation of developmental programmes.