National University Commission and Centre for African Entrepreneurship Research & Training Bayero University, Kano-Training of trainer’s workshop “Teaching General Entrepreneurship courses in universities.

2012

University of Port Harcourt Entrepreneurial Centre-The Effective Accounting Officer in the current financial challenges.

2012

Training of trainer’s workshop “teaching general entrepreneurship courses in universities” National University Commission and University of Aberdeen, UK

2013

National Emergency Management Agency (NEMA)-Conference on Corporate Social Responsibility Accounting Disaster Risk Reduction & Mitigation Enugu State

2013

IPSAS & IFRS National Workshop-national University Commission Abuja

2014

Effective and Efficient, Reporting in the Public Sector the Role of IPSA

2013

Effective and Efficient, Reporting in the Public Sector the Role of IPSAS.

2015

Gaining competitive edge through strategic human resource management.

2014

Enhancing employee creativity in a changing and competitive environment.

2015

Change Agents in a turbulent economy.

2016

Enhancing Organizational performance in a period of recession.

2017

Senior Lecturer, Faculty of Management Sciences, University of Port Harcourt.

2015

Lecturer I, Faculty of Management Sciences, University of Port Harcourt.

2012

Lecture II, Faculty of Management Sciences, University of Port Harcourt.

2008

Akwa Ibom State Polytechnic  Biogbolo, Yenagoa Study Center

2002

Ahoada East local Government council

2000

Member, Entrepreneurship Centre, Office of the Vice Chancellor, University of Port Harcourt.

2015

Member, Marketing Committee, Office of the Vice Chancellor, University of Port Harcourt.

2012

Examination Officer Accounting Department

2014

Co-ordinator, General Studies GES 300 Entrepreneurial Development university of port Harcourt

2015

Member Faculty Entrepreneurship Book Committee

2015

 Academic Adviser (year one students)

2016

Member, faculty of management sciences (FMS) Research and Publication committee

2017

Member, representative(ASUU) on the committee on remuneration of staff from non-NUC funded programmes

2013

Member students Disciplinary Committee

2015

S/N

Author(s) Name

Title of books

1.

Egbe Solomon

The Preparation of Group Account (A Simplified Approach)

Published by Davidstones Projects Ltd. # 1 Nyeche Street, Mgbuoba, Port Harcourt. 2012 (1-214 pages)

2.

Clifford O. Ofurum and Egbe Solomon

Advanced Financial Accounting Published by Davidstones Global Resource Ltd. #19 Wosu Street, Ozuoba, Port Harcourt. 2014 (1-298 Pages)

3.

Clifford O. Ofurum, Egbe Solomon and Leyira C. Micah

Corporate Financial Accounting and Reporting (A Practical Implementation Guide) Davidstones Global Resource Limited. (2-448 pages)

4.

Dr. Egbe Solomon

Accounting Standards (IFRS) Compliances edition Published by Davidstones projects Ltd # 1 Nyeche Street, Mgbuoba, Port Harcourt. 2018

5.

Dr. Egbe Solomon

Entrepreneurship development in Nigeria Published by Uniport Press

S/N

Authors Name

Title of Journal

1.

Dr. Egbe, Solomon and Robert, Baimanologi

The Impact of Borrowed Funds on Shareholders’ Wealth (A Study of Quoted Cement Companies in Nigeria) Association of Management and Social Practitioners2011 Vol. 4,

No. 1March 113-130

2.

Dangor Briggs, Egbe Solomon &Bamson, Tamunoene Jones 

Accounts receivable and cash flow of supermarkets in port Harcourt A Quarterly collection on multi-disciplinary studies center for development strategies in Africa (CEDSAF2013 Vol. 7 No 2,March 200-221

3.

Dr. Egbe Solomon & Dr. Nwaiwu, J.N.  

Value stream costing and profitability in Nigerian manufacturing companies De-Caritas Journal of management and social sciences (DJMSS) 2016 Vol. 8 No1,March 1-12

4.

Dr. Egbe Solomon and Aziagba, OgochukwuKenechukwu

Corporate Governance Code and Financial Performance of Quoted Manufacturing Firms in Nigeria. New Era Research Journal of Human, Educational and sustainable development (NERJHESD) 2016 Vol. 9, No. 1. March152-163

5.

Dr. Egbe Solomon &UmezinwaNwannekaAdaora

Value Relevance of Accounting Information and Investment Decision in Nigerian Manufacturing Firms. Human Capital Development (HUCADE)A Research Journal on Contemporary 33-48

6.

Ogbonna, G.N. PhD, Solomon Egbe & Anne IjeomaNwokoro

Forensic Accounting and Financial Performance in Nigerian Banking Industry (A Study of Five Commercial Banks in Nigeria). Development Studies Round Table (A Journal of Development 178-202

7.

Dr. Egbe Solomon &Ugorji Aloysius Madunuike

The Relationship between Foreign Exchange Rate and Market Capitalization for the Period of 2008-2014. Human Capital Development (HUCADE)A Research Journal on Contemporary Issues & Development 2016, Vol. 5, No. 2.May 94-104  

8.

Dr. Egbe Solomon and Edmund Onyiyechi Joy

Standard Costing and Return on Asset of Nigerian Manufacturing Firms. Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development 2016, Vol. 5, No. 1March 128138

9.

Dr. Egbe Solomon & Tari Ambaiowei

Crowdfunding and Entrepreneurial Success in Nigeria (Problems and Prospects) New Era Research Journal of Human, Educational and Sustainable Development (NERJHESD) 2016 Vol. 9, No. 1.

March 176-191

10.

Dr. Egbe Solomon &Eguzoikpe, Ginika .E.  

Lean accounting strategy and financial performance on quoted manufacturing firms in Nigeria. The Academia An International Journal on Research and Development 2018 Vol. 5 No 1, Feb. 94-100

11.

Dr. Egbe Solomon &Ibeawuchi, John Ikechukwu

Environmental Accounting and Financial Performance of Quoted Firms in Nigeria.   Development Studies Round Table (A Journal of Development2018 Vol. 5 No 1, March 44-56

12.

Dr. Egbe Solomon & Lawson, AbiyeOkebiobramama

Non-tax Revenue and Infrastructural Financing in Nigerian

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues &Development2018

Vol. 7 No 1, March 1-7

13.

Dr. Egbe Solomon &NdudimChinyere .M.

Recapitalization and Financial Performance of Quoted Banks in Nigeria.  Human Capital Development (HUCADE) A Research Journal on Contemporary Issues & Development 2018 Vol. 7 No 1, March 60-697.

14.

Dr. Egbe Solomon &Akaibe, Moses Victor

Accounting Engineering and Financial Performance of Quoted Companies in Nigeria.The Academia An International Journal on Research and Development 2018, Vol.5, No.1March  23-34

15

Dr. Egbe Solomon &AreneNkiruka

Mix of Joint Auditors and Earnings Per Share of Money Deposit Banks in Rivers State from 2003-2016 African Journal of Professional Research on Human Development (AJPRHD)2018, Vol.14, No.1March  1-11

S/N

Authors Name

Title of Journals

1.

Egbe Solomon &Ibanichuca E.A.L

The impact of board size on earnings per share of quoted manufacturing firms in Nigeria Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS)2015 Vol. 8 No 2, May

2.

Egbe Solomon

The Relationship Between Board Size ad returns on equity of quoted manufacturing firms in Nigeria.

Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS)www.gubdj.org

2015 Vol. 8 No 2, May.

3.

Egbe Solomon

Impart of Directors shareholdings on earnings per share of quoted manufacturing firms in Nigeria.

The Social Justice an international journal of humanities and social sciences SJIJHSS) 2015 Vol.11 No 2, May

4.

Egbe Solomon & Dr. Micah L.C

The influence of board size on the returns on assets of quoted manufacturing firms in Nigeria. The Social Justice an International Journal of Humanities and Social Sciences (SJIJHSS) 2015 Vol.11 No 2, May

5.

Egbe Solomon

The impact of director’s shareholdings on return on assets of quoted manufacturing firms in Nigeria

International journal of arts; physical, management and social sciences (IJAPMS) 2015 Vol.12 No 2, May

6.

Egbe Solomon & Prof C.O. Ofurum

Directors’ shareholdings and returns on quoted manufacturing firms in Nigeria

International journal of arts; physical, management and social sciences (IJAPMS) 2015 Vol.12 No 2, May

7.

Dr. Egbe Solomon & Okafor Chinyere Maureen

Environmental accounting and corporate performance in Nigeria: A Study of Selected Oil Companies Operating in Nigeria   Universal Journal of Humanities, Physical, Social & Management Sciences (UJHPSMS) 2015 Vol. 8 No 2, May

8.

Egbe Solomon &Nkanbia-Davies, Lillian Okorite

Corporate governance and earnings quoted banks in Nigeria Universal Journal of Humanities, Physical, Social & Management Sciences (UJHPSMS) 2015 Vol. 8 No 2, May

9.

Egbe Solomon & Dr. Micah L.C

Earnings quality and value relevance of corporate earnings Best International Journal for African Universities (BIJAU) 2015 Vol. 2 No 4, August

10.

Dr. Egbe Solomon & Momoh Musa Amina (Mrs.) 

Internally generated revenue and infrastructural development in Nigeria: Evidence from rivers state (2011-2015) Haitian Research Journal on development studies (HRIDS) 2015 Vol. 13 No 4, Dec.

11.

Dr. Egbe Solomon &Iloma, Madubochi Richard   

Forensic audit and fraud detection in the Nigerian Public Sector: Evidence from River State Haitian Research Journal on development studies (HRIDS) 2015 Vol. 13 No 4, Dec.

12.

Dr. Egbe Solomon & Dr. Mrs. Onuoha T.E.

Target costing and “Profitability” in Nigerian manufacturing companies Universal Journal on Sustainable Developmental research 2016 Vol. 13 No 1, March

13.

Dr. Egbe Solomon &Arubuola

Jossy Kayode  

The impact of target costing on “return on asset” in Nigerian manufacturing companies Universal Journal on Sustainable Developmental research 2016 Vol. 13 No 1, March

14.

Dr. Egbe Solomon &ChindaWonodiOchonma

The impact of Community Development Projects on Crude Oil Stock; A Case of Oil and Gas Companies from Rivers State Millennium Development Goals (MDGs) 2016 Vol. 9 No 1, March

15.

Dr. Egbe Solomon & Temple Moses, Prof. C.O. Ofurum

Audit committee characteristics and quality of financial reporting in quoted Nigerian Banks  International Journal of advanced academic research (IJAAR) 2016 Vol. 2, No 5 May

16.

Dr. Egbe Solomon

Cost Reduction and Return on Investment of Local Manufacturing Firms in Rivers State Australian Research Journal of Humanities and Social Sciences (ARJHSS) 2017 Vol. 10 No. 2, May

17.

Dr. Egbe Solomon &Enemugha Julius

Short term audit tenure and earnings per share of selected quoted banks in Nigeria Australian research journal of humanities and social sciences (ARJHSS) 2017 Vol. 9 No 1, May

18.

Dr. Egbe Solomon

Cost Reduction and Return on Capital Employed (ROCE) of Local Manufacturing Firms in Nigeria

Australian Research Journal of Art & Scientific Research (AJASR) 2017 Vol. 22 No 3, Sept.  

19.

Dr. Egbe Solomon &Ogala, IsiakaIsah

Litigation support service and whistle-blowing in Nigerian public sector Australian Journal of Art & Scientific Research (AJASR) 2017 Vol. 22 No 3, Sept.

20.

Dr. Egbe Solomon & Richard-Emeh, Stella

Bank-Specific Characteristics and Financial Performance of Banks in Nigeria: A panel data study

Millennium Development Goals (MDGS) 2018 Vol. 11 No. 1, March

21.

Dr. Egbe Solomon &GorokeTimidi

Relational capital and return on asset of quote banks in Nigeria Millennium Development Goals (MDGS) 2018 Vol. 11 No 1, March

22.

Dr. Egbe Solomon &

Nwachukwu, Amarachi 

Accounting information quality and financial performance of quoted manufacturing companies in Nigeria Millennium Development Goals (MDGS) 2018 Vol. 11 No 1, March

S/N

Authors Name

Year

Publisher

Pages

Title of book

Title of Journal

Abstract

1.

Dr. Egbe, Solomon and Robert, Baimanologi

2011 Vol. 4,

No. 1

March

Association of Management and Social Practitioners

113-130

The Impact of Borrowed Funds on Shareholders’ Wealth (A Study of Quoted Cement Companies in Nigeria)

This study is to underscore the significance of borrowed funds to the maximization of shareholders wealth. A survey of four cement companies quoted in the Nigeria Stock Exchange was carried out. The null hypothesis was tested to determine whether the use of borrowed fund significantly affects shareholders profitability and the regression analysis technique was employed to analyze the data obtained. The result turned out that two accepted the null and two rejected the null. The second hypothesis which tested for relationship between shareholders fund and borrowed fund rejected the null for all four companies and accepted the alternate hypothesis. We hence concluded that borrowed fund may not affect business profitability when there is an appropriate and judicious mix of borrowed fund and equity fund. An appropriate mix therefore can magnify shareholders wealth.

2.

Dangor Briggs, Egbe Solomon &Bamson, Tamunoene Jones 

2013 Vol. 7 No 2,

March

A Quarterly collection on multi-disciplinary studies centre for development strategies in Africa (CEDSAF)

200-221

Accounts receivable and cash flow of supermarkets in port Harcourt

The study examined receivable and cash flow in supermarkets. The respondents were drawn from supermarkets in Port Harcourt which are operating in the retail sector of the economy. The quasi-experimental research design was used in the economy. The quasi-experimental research design was used in the study. The hypotheses were tested using the Pearson’s product moment correlation coefficient. Results indicated that there is a significant relationship between notes receivable and cash flow from operating activities; there is a significant relationship between notes receivable and cash flow from operating activities; there is a significant relationship between notes receivable and cash flow from investing activities; there is a significant relationship between notes receivable and cash flow from financing activities; there is a significant relationship between trades receivable and cash flow from operating activities; there is a significant relationship between trades receivable and cash flow from investing activities; and there is a significant relationship between trades receivable and cash flow from financing activities. We concluded that accounts receivable is a strategy that businesses in the retail sector use for the purpose of increasing the level of patronage of their goods and services while also ensuring that there working capitals are highly managed and monitored in order to attain effective and efficient cash flows. In the light of our findings, we recommended that supermarkets in the retail sector of the economy should adopt to use accounts receivable measures to operate in a credit driven economy; supermarkets in the retail sector should use accounts receivable accounting process to assess the level of credit-worthiness of their customer; supermarkets in the retail sector should assess the credit-worthiness level of their customers  based on their credit policy; supermarkets in the retail  sector should thrive to assess their cash flows before tying down approaches in their operations; supermarkets in the retail sector should have sufficient evidence to enable them claim their cash from customers at every debt collection period; and supermarkets in the retail sector should strive to provide goods on credit to mostly government institutions which are considered to be very reliable because government exists on a continuous basis.

3.

Dr. Egbe Solomon & Dr. Nwaiwu, J.N.  

2016 Vol. 8 No1,

March

De-Caritas Journal of management and social sciences (DJMSS)

1-12

Value stream costing and profitability in Nigerian manufacturing companies

This study examined the relationship between Value Stream Costing (Lean Accounting) and Profitability (Corporate Financial Performance) in Nigerian manufacturing companies. The implementation of the study was based on two main constructs Value stream costing and Profitability. Secondary data were used, collected and analysed using statistical package for social sciences (SPSS21). The study revealed that there is a negative and significant relationship between Value stream costing and Profitability. In view of the findings and conclusion, the study recommends among other things that there is a need for more seminars and workshops among managers and the Lean experts for an existing manager to become ownership of Lean principles.

4.

Dr. Egbe Solomon and Aziagba, OgochukwuKenechukwu

2016 Vol. 9, No. 1.

March

New Era Research Journal of Human, Educational and sustainable development (NERJHESD)

152-163

Corporate Governance Code and Financial Performance of Quoted Manufacturing Firms in Nigeria.

The aim of this study was to investigate the level of relationship between corporate governance  code and financial performance of quoted food/beverages companies in Nigeria. This study employed descriptive and survey design. Secondary data sources were used, and data covering 2010-2014 were collected from 9 food/beverages companies and was analyzed using panel data analysis with the aid of statistical package known as E-views version 7. In this study, the dimension of corporate governance code explored was board size, while on the other hand two commonly used dimensions of financial performance were explored, which are return on asset and return on equity. The findings of this study revealed that there is no significant relationship between corporate governance code and financial performance. Following the findings of this study, the researcher recommended among others that there is need for companies in the food/beverages industry to reduce their board size so as to bring about positive relationship between board size and financial performance.

5.

Dr. Egbe Solomon &UmezinwaNwannekaAdaora

2016 Vol. 5, No. 1.

March

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development   

33-48

Value Relevance of Accounting Information and Investment Decision in Nigerian Manufacturing Firms.

Although numerous studies have been carried out in relation to this area of study in another developed countries, it is not certain that any has been done in the Nigerian context. The paper specifically examined the value relevance of accounting information and investment decisions of Nigerian manufacturing firms using some investment parameters. This study fills the gap in literature by examining the value relevance of accounting information and investment decisions in Nigerian manufacturing firms specifically using the following investment parameters earnings per share, dividend pay-out ratio and retention ratio.

6.

Ogbonna, G.N. PhD, Solomon Egbe & Anne IjeomaNwokoro

2016

Vol. 5, No. 4.

June

Development Studies Round Table (A Journal of Development)     

178-202

Forensic Accounting and Financial Performance in Nigerian Banking Industry (A Study of Five Commercial Banks in Nigeria).

The main purpose of this study is to examine the effect of forensic accounting on the financial performance of banking sector in Nigeria. In order to achieve the objectives of this study, five banks were selected and both primary and secondary data we collected from published financial statements for five years of the banks. The Pearson product moment correlation model was used as the technique for the analysis of the data for this research with the aid of Statistical Package for Social Sciences known as (SPSS), version 20. Relevant hypotheses were formulated and tested. Among the findings were that there is significant relationship between investigative accounts’ services and Return on Investment (ROI); there is significant relationship between investigative accounts’ services and the return on capital employed (ROCE); and also there is significant relationship between investigative accounts’ services and capital reserves of banks in Nigeria. In view of these findings, this study concludes that the use of forensic accounting significantly increases the profit before tax (PBT), return on investment (ROI), return on capital employed (ROCE) and capital reserves in the banking sector.  Based on the foregoing findings, the study recommends that training and guidance in matters relating to forensic accounting should be encouraged because it is vital in maintaining the effectiveness of the strategy for increasing of the financial performances of banks in Nigeria. Also that for banks in Nigeria to properly embrace the practice of forensic accounting, the standard setting process should be modernized and streamlined to ensure that guidelines can be altered, created, or eliminated as changing conditions dictate.

7.

Dr. Egbe Solomon  &Ugorji Aloysius Madunuike

2016, Vol. 5, No. 2.

May

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development   

94-104

The Relationship between Foreign Exchange Rate and Market Capitalization for the Period of 2008-2014.

The study examines the impact of global financial crisis on Nigeria Stock Exchange. The purpose is to determine if there is any casual link of the impact of global financial crisis on Nigeria Stock Exchange. Time series data were extracted from Fact Book of 24 sample listed companies in Nigeria. The data collected were analyzed using Pearson product moment coefficient of correlation and regression analysis with aid of SPSS version 20.0. This result respectively reveals their exist of significant positive impact of global financial crisis on Nigeria Stock Exchange for the period of 2008-2014. The result evidence that there is a negative relationship between the predictor variables and criterion variable for the period of 2008-2014. The results conclude that changes between global financial crisis and Nigerian Stock Exchange exhibits negative and insignificant relationship based on the above the study recommends that: The Central Bank of Nigeria (CBN), Securities and Exchange Commission (SEC).

8.

Dr. Egbe Solomon and Edmund Onyiyechi Joy

2016,Vol. 5, No. 1

March

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development

128-138

Standard Costing and Return on Asset of Nigerian Manufacturing Firms.

Since wants are unlimited while resources are limited, every organization tends to find means by which it can get what it wants with the limited resources at its disposal. Therefore, firms seek to adopt the concept of budgetary control to satisfy their needs at the least possible cost and at the same time fulfil their stewardship obligations to the numerous stakeholders. Hence this study tends to examine the relationship between budgetary control and financial performance of Nigerian manufacturing firms. Cross-sectional research design was adopted with data gathered through secondary sources. Multiple regression analysis with the aid of E-view and Jones model was employed to analyze the data and t-statistics was used to test the hypotheses. Empirically, the study revealed that budgetary control measured with standard costing and variance analysis displayed a positive but insignificant relationship with finance performance which was proxied with return on assets and return on equity. This study revealed that though budgetary control is imperative to organizations, it does not influence the financial performance in isolation.

9.

Dr. Egbe Solomon & Tari Ambaiowei

2016 Vol. 9, No. 1.

March

New Era Research Journal of Human, Educational and Sustainable Development (NERJHESD)

176-191

Crowdfunding and Entrepreneurial Success in Nigeria (Problems and Prospects)

The p

Urpose of this research work is to examine the relationship between crowdfunding and entrepreneurial success in Nigeria. The Date was primarily collected using the cross sectional field survey of the quasi experimental research design with a well-constructed research questionnaire. We tested to ascertain whether crowdfunding determinants have significant influence on entrepreneurial success proxies. In this study, research hypotheses were formulated and tested and data analysed using the statistical package for social sciences (SPSS) Version 22.0. The process of data analysis began with univariate analysis of data obtained and continued with the bivariate using the Pearson Product Moment Correlation Coefficient (PPMC). Furthermore, a simple regression was conducted and the results obtained. Our findings show that there is a significant relationship between Angel Funding and enterprises not funded by bank. Donations and enterprises not funded by Banks. Donations and enterprises not funded by banks, donations and the age of the Enterprise, while there is no significant relationship between Angel Funding and the Age of Enterprise. There is a positive relationship between the proxies of crowdfunding and that of entrepreneurial success in Nigeria. The study therefore recommends that, regulatory agencies should plan to improve an understanding of the crowdfunding concept by making laws and encouraging people to put up their projects, garner support and become successful entrepreneurs/project creators who are a part of Africa’s development.       

10.

Dr. Egbe Solomon &Eguzoikpe, Ginika .E.  

2018 Vol. 5 No 1, Feb.

The Academia An International Journal on Research and Development

94-100

Lean accounting strategy and financial performance on quoted manufacturing firms in Nigeria.

This research work seeks to explore the impact of lean accounting strategies on financial performances of quoted manufacturing firms in Nigeria and its implications. In this research study, financial performance was defined in terms of return on assets, return on equity and investment. This study adopted an econometric research study using a secondary data on quoted manufacturing firms in Nigeria from 2010-2015, a total of 4 manufacturing firms were included in the study, the analysis were obtained using the ordinary least square method (OLS), descriptive statistics and also Pearson correlation coefficient. The results showed that the level of financial performance by lean accounting in Nigeria is low and needs to be improved more on, however the findings also showed that there is a positive relationship between the adoption of lean variables on financial performances of manufacturing companies, it was concluded that the financial performance of these organizations can improve more with the influence of lean accounting implementations and it was also recommended to urge more manufacturing companies to inculcate lean processes in their operational systems and a call for lean awareness and its benefits as well. 

11.

Dr. Egbe Solomon &Ibeawuchi, John Ikechukwu

2018 Vol. 5 No 1, March

Development Studies Round Table (A Journal of Development)     

44-56

Environmental Accounting and Financial Performance of Quoted Firms in Nigeria.  

The research is about examination of effects of environmental accounting on oil/gas and manufacturing companies in Nigeria. The objective of the research work was to know if there was any appreciable relationship between environmental accounting and performance of quoted firms in Nigeria. A quasi-experimental approach was adopted involving ten oil & gas and five manufacturing companies selected at random. The Pearson product moment correlation and the linear regression of the OLS are used to analyse the data. The possible relationship that may exist between financial performances and selected parameter of environmental accounting namely Environmental protection cost, was investigated. The research indicated that environmental protection cost (EPc), and financial performance do not significantly relate. Hence, the study recommended that Oil and gas companies and manufacturing companies should initiate and implement policies that are environmental friendly to enhance their usefulness, thereby creating wide acceptability.

12.

Dr. Egbe Solomon & Lawson, AbiyeOkebiobramama

2018

Vol. 7 No 1, March

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development 

1-7

Non-tax Revenue and Infrastructural Financing in Nigerian

The study investigates the relationship between non-tax revenue and infrastructural financing. Non tax revenue was analyzed using royalties as against infrastructural financing which where measured using road infrastructures. The study population consists of 26 federal ministries and government agencies in Nigeria. A purposive sampling technique was adopted and only 5 of the ministries were used for the study. The hypothesis was tested using multiple regressions analysis in testing the hypothesis. Findings from the study are that royalties does not significantly affect road infrastructure. Recommendation based on the study was that the government should set aside a given percentage of revenue generated from royalties for the developing of road infrastructure in Nigeria. 

13.

Dr. Egbe Solomon &NdudimChinyere .M.

2018

Vol. 7 No 1, March

Human Capital Development (HUCADE)

A Research Journal on Contemporary Issues & Development 

60-697

Recapitalization and Financial Performance of Quoted Banks in Nigeria.

This study investigates the relationship between recapitalization and financial performance of quoted banks in Nigeria. The study adopted ex-post facto research design and the published annual reports of the quoted banks were obtained online as published in the Nigeria stock Exchange from 2005-2016. The data was analyzed using one way sample T-test technique with the aid of SPSS 23.0. The result from this study revealed that banks that engaged in Merger activities performed significantly higher in their performance index compared to the banks that engaged in acquisition activities within the period of study. Based on the findings, we concludes that recapitalization has a significant relationship with financial performance of the selected quoted banks in the period of this study, We thus recommended that banks engage more in merger activities than the acquisition activities which have showed a more robust performance index than the later, as it is believed that merged banks form a formidable team as to take upon their shoulder the liabilities of the distressed bank which they acquire thereby posing a constrain on their financial strength. We also recommend that, the Central Bank of Nigeria (CBN), being the apex regulator of the banking industry, should set and enforce corporate governance standards for commercial banks. This is necessary to prevent any failure as a result of internal abuse of processes and procedure, and to ensure that most banks that were involved acquisition step up their service process.

14.

Dr. Egbe Solomon &Akaibe, Moses Victor

2018, Vol.5, No.1

March 

The Academia An International Journal on Research and Development

23-34

Accounting Engineering and Financial Performance of Quoted Companies in Nigeria.

The study analyzes the association between accounting engineering and financial performance of quoted  companies in Nigeria. The study adopted accounting method as a proxy of accounting engineering as against financial performance which was measured using Return on Equity (ROE). The study made use of primary data which entails the distribution of questionnaires to staff members of the selected companies and secondary data in which their information was derived from the financial report of the selected companies from 2007-2016. The study made use of an ordinary least square and a multiple regression in analyzing the hypothesis. Findings from the study revealed a weak correlation and a non significant relationship between the variables. Hence we accepted the null hypothesis and rejected the alternate hypothesis. Therefore, accounting engineering through the use of variant account method does not have any influence or relationship with financial performance of companies in Nigeria. The study recommends that there is need to reduce the influence of variant account, which is the source of the problem in a situation where the law allows for a free choice of accounting methods.

15.

Dr. Egbe Solomon &AreneNkiruka

2018, Vol.14, No.1

March 

African Journal of Professional Research on Human Development (AJPRHD)

1-11

Mix of Joint Auditors and Earnings Per Share of Money Deposit Banks in Rivers State from 2003-2016.

The present study examined the impact of joint audit on the performance of Nigerian banks. Data were collected from the Nigerian stock exchange from 2003-2016. Joint audit was measured by audit mix and audit regime. The mixed research design which is the combination of quasi-experimental research design and ex-poste factor research design method was used for this research work. The population for the study comprises of quoted companies listed in the Nigerian Stock Exchange (NSE). The sample size is made up of fifteen (15) money deposit banks in which their data are available and currently listed on the Nigerian Stock Exchange (NSE). As such, the census approach was used as it is unnecessary for sampling technique to be used in determining the sample size. This study uses financial ratios and profit after tax from audited financial reports and annual reports of firms which are listed on the Nigerian Stock Exchange (NSE) for 2003-2016. Descriptive Statistics in the form of tables was used to present the variables used in measuring firm’s performance. To test the hypotheses, the one-way analysis of variance (ANOVA). The one-way analysis of variance (ANOVA) is used to determine whether there is any statistically relationship between joint audit and firm performance. The average Earning Per Share is N1.26 with standard deviation of approximately N2.90731. This means that the earnings per share can deviate from mean to both sides by N2.90731. The highest EPS recorded is N40.48 and the minimum EPS recorded is N. 04.    

S/N

Authors Name

Year

Publisher

Place

Title of Journals

Summary/Contribution

1.

Egbe Solomon &Ibanichuca E.A.L

2015 Vol. 8 No 2, May.

Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS)

65-78 ISSN: 1082-9804 

The impact of board size on earnings per share of quoted manufacturing firms in Nigeria

This study investigates the relationship between corporate governance mechanisms and financial performance of manufacturing companies in Nigeria. Using 10 quoted manufacturing firms (4 cement and 6 breweries companies) during a period of 5 years. The aim was to ascertain whether corporate governance variable like board size is significant determinant of financial performance-earnings per share. A corporate governance variable (board size) was regressed on financial performance indicator which was estimated using the modified Jones (1991) discretionary accrual based model and the models specified by the researchers. It was discovered that the size of the board of directors is positively associated with firms’ financial performance. However, there is the implication that large boards of directors induce directors to effectively perform their governing roles than small boards. Consequently, the findings of this study suggest beside other recommendations, that large board size is preferable to small board size. The large board is more effective in performing its governance roles than smaller boards since it has enough members to discharge its responsibilities.

2.

Egbe Solomon

2015 Vol. 8 No 2, May.

Brazilian Research Journal of Humanities, Social and Management Science (BRJHSMS)www.gubdj.org

114-127

ISSN: 1082-9804 

The Relationship Between Board Size ad returns on equity of quoted manufacturing firms in Nigeria.

This study investigates the relationship between board sizes and returns on equity of quoted manufacturing companies in Nigeria. Using10 quoted manufacturing firms (4 cement and 6 breweries companies) during a period of 5 years. The aim was to ascertain whether corporate governance variable like board size is significant determinant of financial performance-returns on equity. A corporate governance variable (Board size) was regressed on financial performance indicator which was estimated using the modified Jones (1991) discretionary accrual based model and the models specified by the researchers. It was discovered that the board size does not significantly affect return on Equity (ROE). However, there is the implication that large boards of directors induce directors to effectively perform their governing roles than small boards. Consequently, the findings of this study suggest beside other recommendations, that organizational growth affects the relationship between the corporate governance codes and firms financial decisions. 

3.

Egbe Solomon

2015 Vol.11 No 2, May

The Social Justice an international journal of humanities and social sciences SJIJHSS)

47-62

ISSN:

Impart of directors shareholdings on earnings per share of quoted manufacturing firms in Nigeria.

This study investigates the association between Directors shareholding and earnings per share (EPS) of listed manufacturing firms in Nigeria. Using 10 quoted manufacturing firms (4 cement and 6 breweries companies) during a period of 5 years; it was ascertained that corporate governance variables are significant determinants of financial performance. A corporate governance variable was regressed on financial performance indicator which was estimated using the modified Jones (1991) discretionary accrual based model and the models specified by the researchers. This study adopted the cross-sectional field survey of the quasi-research design. The target population for this study constitutes all listed manufacturing companies in Nigeria. Data used in the study was mainly collected from secondary source of data. The result of the co-efficient above shows a negative relationship between Board holdings and Earning Per Share. Again, from the results computed above, R² is 0.49; indicating that about 49 percent of the total variations in earnings per share (EPS) is explained by Board share holdings (BDH). The remaining 51 percent is caused by other variables outside the model, but covered by the error term. F* value calculated of 2.98 is less than 10.13 of table value. This implies that the overall model is significant at 5 percent level of significance. Thus, directors share holdings is negatively directors and high quality directors induce directors to effectively perform their governing roles than non-directors shareholding.

4.

Egbe Solomon & Dr. Micah L.C

2015 Vol.11 No 2, May

The Social Justice an International Journal of Humanities and Social Sciences (SJIJHSS)

71-86

The influence of board size on the returns on assets of quoted manufacturing firms in Nigeria.

This study investigates the influence of corporate governance mechanism (Board size) on financial performance (returns on assets) of manufacturing companies in Nigeria. Using 10 quoted manufacturing firms (4 cements and 6 breweries companies) during a period of 5 years. A corporate governance variable (Board size) was regressed on financial performance indicator-returns on assets. It was discovered that the size of the board of directors is positively associated with firm’s financial performance. The reporting implication of the relationship between Returns on Assets and Board size shows that they are positively signed. Again, T-value computed is 0.98 which is less than table value of 2.353, which implies that there is no significant relationship between Board Size and Return on assets. Existing studies of the relationship between Board size and firm performance (ROA) however show mixed results. Consequently, appointments of board members are not free from political influence which affects their composition and results in poor financial performance.

5.

Egbe Solomon

2015 Vol.12 No 2, May

International journal of arts; physical, management and social sciences (IJAPMS)

27-43

ISSN

The impact of director’s shareholdings on return on assets of quoted manufacturing firms in Nigeria

This study investigates the impact of director’s shareholding and return on assets (ROA) of listed manufacturing firms in Nigeria. Using 10 quoted manufacturing firms (4 cements and 6 breweries companies) during a period of 5 years; it was ascertained that corporate governance variables are significant determinants of financial performance. A corporate governance variable was regressed on financial performance indicator which was estimated using the modified Jones (1991) discretionary accrual based model and the models specified by the researchers. This study adopted the cross-sectional field survey of the quasi-research design. The target population for this study constitutes all listed manufacturing companies in Nigeria. Data used in the study was mainly collected from secondary source of data. The result of the co-efficient above shows a negative relationship between Board holdings and return on Asset. From the above computed results, R² is 0.01 which implies that above 1 percent of the total variation in the returns on assets is explained by directors’ shareholdings. It suggests further that about 99 percent is caused by other variables outside the model, but covered by the error term. The F* value calculated of 0.02 is less than 10.13 of table value, indicating that the overall model is more than 2 which implies that there is lower degree of serial autocorrelation. It also suggests the instability of the model. From the above results, it could be deduced that the relationship between director’s shareholdings and return o asset is negatively signed.

6.

Egbe Solomon & Prof C.O. Ofurum

2015 Vol.12 No 2, May

International journal of arts; physical, management and social sciences (IJAPMS)

57-74

Directors’ shareholdings and returns on quoted manufacturing firms in Nigeria

This study investigates the influence of directors shareholding on return on equity (ROE) of quoted manufacturing firms in Nigeria. Using 10 quoted manufacturing firms (4 cement and 6 breweries companies) during a period of 5 years; it was ascertained that corporate governance variables are significant determinants of financial performance. A corporate governance variable was regressed on financial performance indicator which was estimated using the modified Jones (1991) discretionary accrual based model and the models specified by the researchers. This study adopted the cross-sectional field survey of the quasi-research design. The target population for this study constitutes all listed manufacturing companies in Nigeria. Data used in the study was mainly collected from secondary source of data. It was discovered that the co-efficient of BDH is negatively signed with ROE. This is not is accordance with accounting expectation which is however explained in relevant part of the work. The t-value calculated, of-0.69, is less than the table value of 2.353, indicating that Board shareholding does not significantly impacts on Return on Equity, from the forgoing results, it could be seen that Directors shareholding does not make the desired field impacts on firm’s financial performance in terms of Return on Equity. This result is however not consistent with the finding of existing studies.

7..

Dr. Egbe Solomon & Okafor Chinyere Maureen

2015 Vol. 8 No 2, May

Universal Journal of Humanities, Physical, Social & Management Sciences (UJHPSMS) 

234-243

ISSN: 0966-9825

Environmental accounting and corporate performance in Nigeria: A Study of Selected Oil Companies Operating in Nigeria  

This study examined environmental accounting and corporate performance in Nigerian oil companies. Secondary data was used to collected data for this study. Three null hypotheses was postulated and tested empirically. Pearson product correlation coefficient and regression analysis were used to test the hypotheses. The finding of the tested hypotheses showed that there was a significant relationship between employee’s health and return on asset. The second hypotheses tested effect of waste management on return on equity. The result showed a weak but positive correlation between waste management and return on equity. Based on the finding of the tested hypotheses, the following recommendations were made which includes: Government should ensure strict compliance to existing environmental laws. Also, Government should monitor the activities of the oil companies on the environment.

8.

Egbe Solomon &Nkanbia-Davies, Lillian Okorite

2015 Vol. 8 No 2, May

Universal Journal of Humanities, Physical, Social & Management Sciences (UJHPSMS)

225-231

ISSN: 1511-3629

Corporate governance and earnings quoted banks in Nigeria

This research was on corporate governance ad earnings quality of quoted banks in Nigeria secondary data were issued and three null hypotheses were formulated and tested using regression analysis and Pearson’s product moment correlation coefficient. The result of the tests showing a relationship between board size and accrual quality as independent directors and accrual quality, but no relationship between audit committee independence and accrual quality. It was recommended that audit committee independence should not be compromised and those knowledgeable in financial matters should be increased in the audit committee. Audit committee should be more involved in ensuring integrity of the financial report presented to it by taking measures to see that earning management, abnormal accruals are brought down to the barest minimum. There should be effective internal control system as well as functional internal audit department in banks.

9.

Egbe Solomon & Dr. Micah L.C

2015 Vol. 2 No 4, August

Best International Journal for African Universities (BIJAU)

79-88

ISSN 6449-2094

Earnings quality and value relevance of corporate earnings

Despite National Accounting Standing, Financial Statement fail to provide reliable and complete accounting information to end users. Therefore, the objective of this paper is to investigate value relevance of financial information and how far they are explaining earnings quality. The paper concludes that high quality corporate reporting is key to improving transparency, facilitating the mobilization of domestic and informational investment. Thus, quality reporting can drive other improvements in countries accounting capability.

10.

Dr. Egbe Solomon & Momoh Musa Amina (Mrs.) 

2015 Vol. 13 No 4, Dec.

Haitian Research Journal on development studies (HRIDS)

189-200

ISSN: 1082-9302

Internally generated revenue and infrastructural development in Nigeria: evidence from rivers state (2011-2015)

The study empirically examines the impact of Internally Generated Revenue on Infrastructural development in Rivers State. The Cross-sectional field survey of quasi experimental research design was employed in this study. Owing to the nature of this study, primary data was elicited through Question analyzed accordingly. Three hypothesis were tested using the Pearson Product Moment Correlation Coefficient with the aid of (SPSS) 17.0. The result showed that tax revenue, fees and Licenses have positive and significant impact on infrastructural Development in Nigeria. The implication of the finding is that increase in tax, fees and license revenue increases Roads, Electricity and Water Supply. Hence, we recommend a deliberate and purposeful shift of emphasis to Internally Generated Revenue for Infrastructural Development; this is achievable through: appropriate legislations that could support, encourage and improve Internal Revenue Generation, recruitment and engagement of trained and profession Internal Revenue Generation, recruitment and engagement of trained and professional Internal Revenue Generation experts for improved results and ensuring strategies for accountability and transparency that would result in achieving the objectives of Internal Revenue Generation.        

11.

Dr. Egbe Solomon &Iloma, Madubochi Richard   

2015 Vol. 13 No 4, Dec.

Haitian Research Journal on development studies (HRIDS)

189-200

ISSN: 1082-9302

Forensic audit and fraud detection in the Nigerian Public Sector: Evidence from River State

This study examined the relationship forensic audit and fraud detection in the Nigerian public sector: Evidence from Rivers State. Data used in this study was collected from secondary sources which include: press reports report of Economic and financial Crimes Commission (EFCC), Independent and Corrupt Practices Commission (ICPC), Reports from investigation Committees. There hypotheses were tested with the use of regression analysis. The results revealed that there is a significant relationship between forensic audit and fraud detection. Also, that an increase in forensic Audit significantly leads to a decrease in the occurrence of fraud cases in Nigerian public sector. On the basis of this finding, the study concludes that the services of Professional Forensic Auditors are needed to help reduce the occurrence of fraud cases in Nigerian public sector. Consequently, the study suggests among others that Training of forensic auditors should be done to enable them carry out investigations and litigation services to curb the fraud menace in the Nigerian economy.     

12.

Dr. Egbe Solomon & Dr. Mrs. Onuoha T.E.

2016 Vol. 13 No 1, March 

Universal Journal on Sustainable Developmental research

61-72

ISSN: 1511-3620

Target costing and “Profitability” in Nigerian manufacturing companies 

This study examined the relationship between Target costing (Lean Accounting) and Profitability (Corporate Financial Performance) in Nigerian manufacturing companies. Secondary data was used in this study. The data was collected and analysed using statistical package for social sciences (SPSS21). This Study employed cross-sectional research design. Secondary data was collected on the studied companies for consecutive years from 2010-2014. The target population for this study constitutes all manufacturing firms listed on the Nigeria Stock Exchange Commission branded “Consumer Goods Sector “that their turnover is not below 1 Billion naira per annum and their financial Statement available with the Commission for the relevant period. The estimated regression model gives Profitability of (PRFT) =- 1.000. From the result, R² = 1 for all variables of Lean Accounting and its greater than R² standard (R²<0.4) of very strong which shows a stronger relationship and is highly significant with P-Value <0.001 significantly different from zero, that is below standardized P < 0.05 and F-Value < 0.000. Even the adjusted R² (Annexure 3, Tables 6-7) are PRFT = 1 also shows a strong relationship. This impact of relationship is very strong as both R² and adjusted R² is almost 1 (ranging from 0.998 to 1.000), value increase is responsible for by Lean Accounting optimum efficiency. This is also corroborated by Normal P-P Plot of Regression and Scatter Plot that shows high impact on profitability. As a result of this Test, Null Hypotheses H01 that there is no significant relationship between Target Costing and Profitability is rejected. In view of the findings and conclusion, the study recommends among other things that for companies to remain relevant in their sector they should imbibe the culture of Lean Concepts and Lean Accounting for performance measurements enhancement.

13.

Dr. Egbe Solomon &Arubuola

Jossy Kayode  

2016 Vol. 13 No 1, March 

Universal Journal on Sustainable Developmental research

201-218

ISSN: 1511-3620

The impact of target costing on “return on asset” in Nigerian manufacturing companies

This study examined the relationship between Target Costing (Lean Accounting) and Return on Asset (Corporate Financial Performance) in Nigerian manufacturing companies. Secondary data were, collected and analysed using statistical package for social science (SPSS21). The study revealed that there is a negative and significant relationship between Target. Costing and Return on Asset. In view of the findings and conclusion, the study recommends among other things that for companies to remain relevant in their sector, should imbibe the culture of Lean Concepts and Lean accounting for performance enhancement.

14.

Dr. Egbe Solomon &ChindaWonodiOchonma

2016 Vol. 9 No 1, March.

Millennium Development Goals (MDGs)

125-132

ISSN: 0966-9825

The impact of Community Development Projects on Crude Oil Stock; A Case of Oil and Gas Companies from Rivers State

The concentration of Green Accounting studies in the upstream oil and gas companies on those activities that impact consequences on the environment while neglecting the downstream is a gap and the bane of this research on Green Accounting and the Performance of the downstream oil and gas companies. The study focused on the two downstream oil and gas companies in Rivers State, Port Harcourt Refining Company (PHRC) Limited and the Pipelines and Product Marketing Company. The research instruments employed in the study were the primary data vide the distribution of questionnaires and secondary data elucidation for the Revenue, Cost and Profit relationship. The test statistics applied is the Pearson Product-Moment Correlation Coefficient test expressed in SPSS. The study assessed the level of significant relationship between the community developing projects and crude oil stock in oil and gas companies. Findings revealed a predominantly moderate but positive relationship between the variables at a level of significance 0.05. Following the above stated findings, we recommend that the Regulatory authorities like the Federal Ministry of Environment and Department of Petroleum Resources should established minimum standard of intervention between which no organization is allowed to operate.    

15.

Dr. Egbe Solomon & Temple Moses, Prof. C.O. Ofurum

2016 Vol. 2, No 5 May

Audit committee characteristics and quality of financial reporting in quoted Nigerian Banks 

1-10

ISSN: 2488-9849

International Journal of advanced academic research (IJAAR)

The research was carried out to statistically examine the influence of audit committee characteristics on quality of financial reporting in listed Nigerian banks. The study used documentary records gotten from the financial statements of fifteen twelve-monthly reports and accounts of the banks whose stocks are traded in the Nigerian Stock Exchange as at December 31, 2014. The research design utilized in this dissertation is correlation research design. The investigator adopted Jones (1991) modified model which provided the measure for earnings management which is the representation for quality of financial reporting. The test of hypotheses and other breakdown of data were empirically completed by SPSS statistic 22.0. The outcomes of the study depicted that audit committee independence has no significant effect on earnings management in quoted Nigerian banks. The study endorses that audit committee should be well-thought-out and operational so as to curtail earnings management. Again, we recommend the orientation and reorientation of audit committee members to guarantee significant influences on financial reporting quality.  

16.

Dr. Egbe Solomon &Enemugha Julius

2017 Vol. 10 No 2, May 

Australian research journal of humanities and social sciences (ARJHSS)

110-118

ISSN: 0004-9433

Short term audit tenure and earnings per share of selected quoted banks in Nigeria

Financial performance refers to the act of performing financial activity. In broader sense, financial performance refers to the degree to which financial objectives being or has been accomplished. It is the process of measuring the results of a firm’s policies and operations in monetary terms. The quality of financial reporting is dependent on the achievement of the objective of financial reporting. The present paper is on short term audit tenure and earnings per share of selected quoted banks in Nigeria. The research design employed in this study is quasi-experimental research design. The population for the study comprises quoted money deposit banks listed in the Nigerian stock Exchange (NSE). The sample size is made up of fifteen (15) money deposit bank in which their data are available and currently listed on the Nigerian Stock Exchange (NSE). Hypothesis one states that there is no significant relationship between short term audit tenure and earnings per share of selected quoted companies in Nigeria. The test value is 4.501 while the critical t-value from the t-distribution table with degrees of freedom df=24(25-1) and at confidence level 0.05% =2.0639 (t-Distribution statistical table). Since the calculated t-value (4.501)>critical t-value (2.0639), then the null hypothesis is rejected. The study concludes that there is significant relationship between short term audit tenure and earnings per share of selected quoted banks in Nigeria.

17.

Dr. Egbe Solomon

2017 Vol. 10 No. 2, May 

Australian Research Journal of Humanities and Social Sciences (ARJHSS)

140-147

ISSN: 0004-9433

Cost Reduction and Return on Investment of Local Manufacturing Firms in Rivers State

The specific objective was to examine the relationship between target techniques proxied by cost reduction on the profit performance proxied by return on investment of local manufacturing firms in Rivers state. One hypothesis was postulated to guide this study in order to achieve the aim and objectives of the study. The Pearson correlation method coefficient (rho) was used to test the stated hypotheses at a 95% (0.95) level of significance. Also the statistical package of social sciences (SPSS) was used as an analyzing tool. It was discovered that there exist a positive relationship between cost reduction and return on investment. Hence the study recommends that firms should put more effort in implementing target costing techniques in their practices such as cost reduction as it would enhance performance.   

18.

Dr. Egbe Solomon

2017 Vol. 22 No 3, Sept.  

Australian Research Journal of Art & Scientific Research (AJASR)

8-14

ISSN: 0004-9451

Cost Reduction and Return on Capital Employed (ROCE) of Local Manufacturing Firms in Nigeria

This study focused on target costing technique and profit performance of local manufacturing firms in Rivers state. The specific objective was to examine the relationship between target costing techniques proxied by cost reduction and return on capital employed of local manufacturing firms in Rivers state. A hypothesis was formulated to guide this study in other to achieve the aims and objectives of the study. The Pearson correlation method coefficient (rho) was used to test the stated hypothesis at a 95% (0.05) level of significance. Also the statistical package for social science (SPSS) was used as an analyzing tool. Based on this, it was discovered that there exist a positive relationship between cost reduction and return on capital employed (ROCE). Hence the study recommends that firms should focus on implementing target costing techniques in their practices such as cost reduction, as it will enhance performance.

19.

Dr. Egbe Solomon &Ogala, IsiakaIsah

2017 Vol. 22 No 3, Sept.

Australian Journal of Art & Scientific Research (AJASR)

91-102

ISSN: 0966-9825

Litigation support service and whistle-blowing in Nigerian public sector

The aim of this study was to examine statistically the impact of litigation support service on whistle-blowing in Nigerian Public Sector. A sample size of eighty (80) respondents was used. They primary data was obtained from Ministries of Finance, interior, justice, energy and NDDC. Pearson correlation coefficient with the aid of SPSS version 20.0 was used to analyze the data. Finding revealed that Litigation support service significantly affects whistle-blowing, Based on the findings it was recommended that all public sector entities must employ the services of a forensic auditor, suitable action should be +

taken when fraud is detected, where prosecution is to be the right action, and anti-graft agencies like EFCC, ICPC etc should ensure they have their nominal and undercover staff trained in the area of forensic auditing.

20.

Dr. Egbe Solomon & Richard-Emeh, Stella

2018 Vol. 11 No. 1, March

Millennium Development Goals (MDGS)

13-21

ISSN: 0966-9825

Bank-Specific Characteristics And Financial Performance of Banks in Nigeria: A panel data study

This dissertation seeks to determine the extent to which bank-specific characteristics of Nigerian banks influences their financial performance using the panel data methodology. The study uses a panel of 15 commercial banks (First Bank, UBA, Fidelity, Zenith, Diamond, FCMB, Access, GTB, Unity, Skye, Eco bank, Stannic, Sterling Wema and UBN) selected using the convenience sampling technique. The data on these banks are collected for 16 years from 2000 to 2016. Bank financial performance is measured by the return on equity while dividend policy is proxied by both dividend per share and retained profit per share. Capital adequacy ratio and liquidity ratio are used as control variables. The results show that dividend payments have a negative and significant relationship with banks’ financial performance. however, these unobserved bank-specific drawn; recommendations and suggestions for further studies are made. Also, contribution of study to the body of knowledge is stated. 

21.

Dr. Egbe Solomon &GorokeTimidi

2018 Vol. 11 No 1, March

Millennium Development Goals (MDGS)

33-44

ISSN: 0966-9825

Relational capital and return on asset of quote banks in Nigeria

The researcher empirically identifies the systematic influence of relational capital on return so asset of quoted banks in Nigeria. The study used documentary records gotten from the reports of published annual financial statements of fifteen (15) commercial banks quoted and trading in the Nigeria Stock Exchange as at December 31, 2016. The research design used in this dissertation is historical research design. The researcher modified Public Value Added Intellectual Coefficient (VAIC) Model that provided the measure for intellectual capital indices (RCEI) and its systematic influence on return on asset. A Hypothesis was tested and other data were analyzed by simple regression tool with the aid of SPSS version 23 and E-view version 9. The findings of this study revealed relational Capital was not significantly related to revenue growth. This study merely concluded that relational capital has not fully influenced the return on assets of listed commercial banks in Nigeria. It is recommended that accurate and proper records of Relational capital should be kept in stock for future in other to calculate the contribution of intellectual capital to it organizations.  

22.

Dr. Egbe Solomon &

Nwachukwu, Amarachi 

2018 Vol. 11 No 1, March

Millennium Development Goals (MDGS)

81-88

ISSN: 0966-9825

Accounting information quality and financial performance of quoted manufacturing companies in Nigeria

The research investigated the relationship between accounting information quality and financial performance of quoted manufacturing companies in Nigeria from 2010-2014. The researchers adopted correlation research design for the study. The study used primary data via questionnaire and secondary data of annual reports obtained from Nigeria Stock Exchange. The research Hypotheses test and other data were analyzed by Pearson Product Moment Correlation and simple linear regression tools with the aid of SPSS version 22. The outcomes of this study depicted that accounting information quality proxies by (faithful representation) has no significant relationship with the financial performance (earnings per share) of quoted manufacturing companies in Nigeria in the period of this study. It is recommended that management commitment, organizational culture and organizational structure should be reinvigorated for effective and efficient accounting information quality that would boost users’ confidence to make informed economic and investment decision.

S/N

Author(s) Name

Year

Publisher

Place

Title of books

Summary/Contribution

1.

Egbe Solomon

2012

Published by Davidstones Projects Ltd. # 1 Nyeche Street, Mgbuoba, Port Harcourt.

1-214

The Preparation of Group Account (A Simplified Approach)

This book focuses of the preparation of consolidated financial statements of corporate entities. It gives insight to accounting practitioners on the IFRS requirements for the preparation of group accounts of reporting entities.  

2.

Cliford O. Ofurum and Egbe Solomon

2014

Published by Davidstones Global Resource Ltd. #19 Wosu Street, Ozuoba,  Port Harcourt.

1-298

Advanced Financial Accounting

The book gives an enhanced treatment of the basics of financial accounting as it consolidates the foundational knowledge of accounting practitioner. 

3.

Clifford O. Ofurum, Egbe Solomon and Leyira C. Micah

Davidstones Global Resource Limited.

1-448

Corporate Financial Accounting and Reporting (A Practical Implementation Guide)

This book offers the requisite inside the reporting the preparation of corporate financial statements of reporting entities in compliances with IFRS. It heighten the principles based standards as against the rules based-standards (America GAAP)  

4.

Dr. Egbe Solomon

2018

Published by Davidstones Projects Ltd. # 1 Nyeche Street, Mgbuoba, Port Harcourt.

Accounting Standards (IFRS) Compliances edition

This book heighten the word accounting standards setting bundles, with particular emphasis UK, USA, in Nigeria. It also covers their history and methods of setting accounting standard. Heighten the reporting implications of accounting standard in the preparation of financial statements in compliances. with IAS 1

5.

Dr. Egbe Solomon

Uniport Press

Entrepreneurship development in Nigeria 

The rule of accounting and reporting in entrepreneur success in