Adoption of International Financial Reporting Standards (IFRS) and measurement of reporting quality : a review of methodologies

This paper conceptually review the various models employed by previous studies in the measurement of reporting quality following the adoption of International Financial Reporting Standards (IFRS) around the world. In the review, attention is paid to the nature, appropriateness and limitations of each of the models identified. It was found that, the methodologies used in studying the relationship and impact of IFRS on reporting quality are classified into qualitative, quantitative and firm-specific attributes models on one hand, and direct and indirect models on the other hand. Finally, the study calls on researchers to be wary, by selecting appropriate method that commensurates with the objectives of their studies, and their ability to adequately mitigate the limitation of the model highlighted in the review.peer-reviewe

A study of the effect of diversity in the board and the audit committee composition on earnings management for low and high leveraged banks in Nigeria

The study examines the effect of board diversity and audit committee on earnings management of listed Deposit Money Banks in Nigeria, for low and high leveraged Banks. Earnings Management is measured using Chang, Shen and Fang (2008) model. All the 15 banks listed in Nigerian Stock Exchange as at 2015 were used for the analysis. Data were obtained from the financial statements covering the period 2008-2015. Multiple regression technique was employed, while the tool of analysis is Stata 13. The findings revealed that, all the variables have significant effect on earnings management of banks except for women directors and board size under the low leveraged banks, while board ownership was also found to have weak impact on earnings management under the high leveraged banks. Meanwhile, the findings also revealed that the explanatory variables under the low explained earnings management better than high leveraged.peer-reviewe

Influence of priming duration on the performance of Amaranths (Amaranthus cruentus L.) in Sokoto semiarid zone of Nigeria

Two field trials were conducted during the 2012 cropping season at the Fruits and Vegetable Teaching and Research Farm of the Department of Crop Science, Usman Danfodiyo University, Sokoto (located on latitude N-N and longitude -), to evaluate the effect of priming duration on the growth and yield of amaranth. Treatments consisted of four priming durations (2, 4, 6, and 8 hours) and control (where no priming was applied). The treatments were laid out in a completely randomized design (CRD) replicated three times for the germination test and randomized complete block design (RCBD) for the field trial. Data were collected on days to 50% germination, percentage germination, days to 50% emergence, and percentage emergence. Results revealed significant effect of priming duration on days to 50% germination, percentage germination, and days to 50% emergence. Soaking seeds for 2 hours reduced the number of days to 50% germination and emergence and also recorded higher germination. Thus, from the findings of this study, it could be concluded that priming amaranth seeds for 2 hours could be applied to enhance amaranth production

Relationship between money supply and government revenues in Nigeria

The insights on the long run relationship amongst money supply and government revenues are of significant importance for monetary-fiscal policy formulation in a developing country like Nigeria. Taking into account the vital importance of these two variables, we empirically analyzed the long-run relationships and dynamic interactions between the money supply (broad money M2) and government revenues in Nigeria using an Autoregressive Distributed Lag (ARDL) bounds testing approach. The study spans the period 1970 to 2010. From the results, it is evident that there is the existence of a long run relationship between money supply and revenues when money supply is made the dependent variable. When revenue was made the dependent variable, no evidence of a long run relationship was found. This indicates that changes in government revenues in the past have significantly affected the money supply as macroeconomic indicator in the country economy. The estimated coefficient of revenues has a positive and significant impact on money supply. A 1% increase in revenues leads to approximately 0.96% increase in the Money supply at long run. The sign of the short-run dynamic impacts of these variables are significant and have the correct sign. The error correction mechanism (ECM) is estimated as - 0.17 and -0.28%, this means that government revenue and money supply have significant short term effect

Social Discrimination as a Predictor of Criminal Recidivism: A Study of Ex-Prisoners in Metropolitan Kano-Nigeria

Social discrimination is one of the major challenges faced by the ex-prisoners when returning to their society which could have an adverse effect on criminal recidivism. The objective of this study is to examine the effects of social discrimination on criminal recidivism among ex-prisoners in metropolitan Kano using two dimensions (racial and criminal record discrimination). Data was collected using survey questionnaire and it was analysed using Partial Least Squares model (PLS). The finding of the study shows that both racial discrimination and criminal record discrimination of ex-prisoners are having significant effects towards criminal recidivism and they accounted for 42.5% R2. Moreover, criminal record discrimination was found to have larger effect than racial discrimination. It is concluded that, social discrimination of ex-prisoners is a predictor of criminal recidivism and criminal record type of discrimination is having more effect toward recidivism

Predictors of criminal recidivism: A study of recidivists in metropolitan Kano, Nigeria

Criminal recidivism is a holistic phenomenon as a result of the interplay between institution, social and individual personality factors. This contributed to the alarming rates of re-offending among ex-prisoners. The objective of this study is to examine predictors of criminal recidivism. Specifically, the study examines the effects of prison institution, social stigma, ostracism, discrimination and personality factors on recidivism. The study also examines the mediating effect of stigma, ostracism, discrimination and personality traits on recidivism. Data were collected by survey method and in-depth interview. A total sample of 256 ex-prisoners has been selected by purposive sampling strategy and six ex-prisoners were randomly selected for interview. Partial Least Square method (PLS) was used to test the hypothesized relationship for the study and Nvivo was used to analyse the qualitative data. The findings of the study show a significant relationship between prison experiences, stigma, discrimination, conscientiousness, agreeableness traits and criminal recidivism. Moreover, the study establishes that social discrimination and conscientiousness significantly mediates the relationship between prison experience and criminal recidivism among ex-prisoners. This study contributes beneficial insights in terms of theoretical, methodological and policy. Suggestions for future studies are also identified and discusse

AN ASSESSMENT OF INDEXING AND ABSTRACTING SERVICES IN NUHU BAMALLI POLITECHNIC LIBRARY, ZARIA, NIGERIA

This paper examines the concept of indexing and abstracting, where index is define as systematic arrangement of entries designed to enable users to locate information in a document. While abstract at the other hand is an intellectual summary of an information package. The paper tried to finds out the availability and use of indexes and abstracts in Nuhu Bamalli Polytechnic Library (Annex) Zaria. The paper finds out that most types of indexes and abstracts are available and mostly used by Academic staffs and Students. It concludes that subject and citation indexes, as well as subject abstract were the most highly used by the respondents in the library; this could be due to lack of awareness about the other existing types of indexes and abstracts. However, some recommendations were made which includes; public awareness to the staffs and Students about the other existing types of indexes and abstracts and also more experts should be employed because as at present only one person is in charge of Indexing and Abstracting services.

Liquid Chromatography Mass Spectrometer (Lc/Ms) profile revealed flavonoids and terpenoids with antioxidant potential in aqueous fraction of Combretum micranthum leaf extract

Combretum micranthum (CM) is commonly used for its ethno-medicinal potentials without much or no scientific basis. Thus, the aim of this research is to evaluate aqueous fraction of C. micranthum leaf extract for possible antioxidant compounds using liquid chromatography mass spectrometer technique. In vitro antioxidant was carried out using 2,2-diphenyl-1-picrylhydrazyl (DPPH) and Ferric Reducing Power (FRAP) assay methods and the results indicated the free radical scavenging activity of 80.351±0.732 and 0.800± 0.00 at 2.50mg/m1 concentrations which is significantly different when compared to reference standard of 84.718±0.605 and 0.426±0.000 (ascorbic acid) respectively, with concentration or dose-dependent. LC-MS profile revealed the presence of medicinally important compounds like Myricetin (Flavone), Epioxylubimin (Sesquiterpenoids), Furocoumaric acid (Phenolic glycoside) among others. The findings of this study revealed that C. micranthum is rich in potential metabolites and was reflected as its antioxidant potential and could be used for drug and other oxidative stress related management

Effect of Gelatin-Stabilized Copper Nanoparticles on Catalytic Reduction of Methylene Blue

The synthesis of copper nanoparticles was carried out with gelatin as a stabilizer by reducing CuSO4.5H2O ions using hydrazine. Ascorbic acid and aqueous NaOH were also used as an antioxidant and pH controller, respectively. The effects of NaOH, hydrazine, and concentration of gelatin as stabilizer were studied. The synthesized copper nanoparticles were characterized by UV-vis spectroscopy, XRD, zeta potential measurements, FTIR, EDX, FESEM, and TEM. The formation of CuNPs@Gelatin is initially confirmed by UV-vis spectroscopic analysis with the characteristic band at 583 nm. XRD and TEM reports revealed that CuNPs@Gelatin (0.75 wt.%) is highly crystalline and spherical in shape with optimum average size of 4.21 ± 0.95 nm. FTIR studies indicated the presence of amide group on the surface of the CuNPs indicating the stability of CuNPs which is further supported by zeta potential measurements with the negative optimum value of −37.90 ± 0.6 mV. The CuNPs@G4 showed a good catalytic activity against methylene blue (MB) reduction using NaBH4 as a reducing agent in an aqueous solution. The best enhanced properties of CuNPs@G4 were found for the 0.75 wt.% gelatin concentration. Thermodynamic parameters (ΔH and ΔS) indicate that under the studied temperature, the reduction of MB by CuNPs@G4 is not feasible and had endothermic in nature

Human Capital Accounting: Assessing Possibilities for Domestication of Practice in Nigeria

The paper aims at Assessing Possibilities for Domestication of HRA Practice in Nigeria, we review historical background of HRA and its current practices around the world in order to highlight some important lessons that cloud be learned by Nigeria as benefit or otherwise of HRA practice to the economy. The study utilized purely secondary data in form of journal articles, theses, dissertations and web-based materials. This paper discovered that, the existing accounting practice lack regard to human resource as an asset and that have significantly discouraged the use of any or a combination of measurement technique(s) in quantifying human resource let alone reporting it in Nigeria, it also established that HRA practice will enhance the completeness and quality of  financial reporting in Nigeria by providing more information on the real value of companies to investors and other stakeholders for rational decision making. Moreover, the article concludes that, it is possible to domesticate HRA practice in Nigeria considering that, both professional and accounting standards are capable of accommodating HRA practices especially with the growth of service sector in the Nigerian economy and the manner in which convergence and harmonization of accounting practice grow stronger by the day. Finally we recommend for domestication of HRA practice in Nigeria through legislation and ensuring complete participation of all stakeholders, also international accounting standard (38) on accounting for intangible assets shall be expanded to cover human resource or there should be a new standard developed to carter for HRA practice in Nigeria. Keywords: Human Capital, Human Resource Accounting, Cross-national comparison and Investment Decision