Open Access Peer Reviewed Monthly Est. 2014

Academic Journal of Accounting and Business Management

(AJABM)
ISSN (Print): 3911-5688 | ISSN (Online): 6449-7017
7.91
Impact Factor
13
H-Index
721+
Articles
📄 Acad. J. Account. Bus. Manag. — Volume 3, Issue 3 (2022)
Academic Journal of Accounting and Business Management  |  Volume 3, Issue 3  |  2022  |  7 Articles
Open Access Double-Blind Peer Reviewed ISSN: 6449-7017 (Online)
📋 Articles — Volume 3, Issue 3
Research Article Pages 1-15
Article 1 of 7

FINANCIAL MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN PORT HARCOURT

ABSTRACT   The study examined the effects of financial management practices and financial performance of small and medium scale enterprises in Port Harcourt. The study adopted survey research design. Working capital management and capital budgeting are the dimensions of financial management practices…

Research Article Pages 78-87
Article 2 of 7

Moderating Impact of Financial Performance on Capital Intensity Strategy of Tax Avoidance and Corporate Liquidity

There is a general misconception of interpreting the implicit inverse relationship between capital allowance size and tax liability to misjudge capital intensity strategy of tax avoidance as panacea for corporate liquidity. This paper investigated the influence of capital intensity strategy…

Research Article Pages 88-98
Article 3 of 7

Thin Capitalization Strategy of Tax Avoidance, Bankruptcy risks and Corporate Ownership Structure of Listed Agricultural Companies in Nigeria

The moderating role of ownership structure is often ignored in associating thin capitalization strategy of tax avoidance with bankruptcy risk, thereby discouraging business firms from exploiting it. Against this backdrop, this study was undertaken to examine the moderating impact of…

Research Article Pages 16-36
Article 4 of 7

ASSESSMENT OF MILLENNIUM DEVELOPMENT GOALS ON RURAL DEVELOPMENT IN IVO LOCAL GOVERNMENT AREA OF EBONYI STATE (2000-2015)

The study on the assessment of Millennium Development Goals on Rural Development in Ivo local Government Area of Ebonyi State was undertaken with a view to address the problems of poverty, poor health and education standard, lack of basic amenities…

Research Article Pages 37-58
Article 5 of 7

IMPARATIVE OF DEVELOPMENT CENTRES FOR RURAL DEVELOPMENT IN EBONYI STATE: A STUDY OF SELECTED CENTRES (2007-2017)

The study titled “Imperative of Development Centres for Rural Development in Ebonyi State: A Study of Selected Centres (2007-2017)” examined how appointment of Coordinators of Development Centers by Ebonyi State Governors (2007 – 2017) affect rural development in Ebonyi State;…

Research Article Pages 59-67
Article 6 of 7

EFFECT OF INFORMATION AND COMMUNICATION TECHNOLOGY ON OPERATIONAL EFFICIENCY OF NIGERIA’S BANKING SECTOR

Innovations in information and communication technology (ICT) have brought rapid changes in modern banking operations. The banking environment occasioned by these innovations is also changing the perception of bank customers towards operational efficiency and customer satisfaction. This study was conducted…

Research Article Pages 68-77
Article 7 of 7

FINANCIAL SUSTAINABILITY AND STOCK PRICES OF DEPOSIT MONEY BANKS IN NIGERIA

This study was carried out to examine the relationship between financial sustainability and stock market prices of listed Deposit Money Banks in Nigeria. The study, anchored on the Theory of Profit, adopted the correlational and longitudinal research approach. The population…

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