American Journal of Management Science and Engineering

Volume 2, Issue 4, July 2017

  • Issues and Challenges Inherent in the Nigerian Tax System

    Edori Daniel Simeon, Edori Iniviei Simeon, Idatoru Alapuberesika Roberts

    Issue: Volume 2, Issue 4, July 2017
    Pages: 52-57
    Received: 26 June 2017
    Accepted: 13 July 2017
    Published: 15 August 2017
    Downloads:
    Views:
    Abstract: The study examined the issues and challenges inherent in the Nigerian tax system. The theoretical framework approach was adopted in this study. The Nigerian tax system is designed as a means of income generation. The three tiers of government have the responsibility of tax administration in Nigeria. Nigeria tax system is confronted with many issues... Show More
  • Loan Loss Provisions, Earnings Smoothing and Capital Management Under IFRS: The Case of Deposit Money Banks in Nigeria

    Clement Chiahemba Ajekwe, Adzor Ibiamke, Marie Fagson Silas

    Issue: Volume 2, Issue 4, July 2017
    Pages: 58-64
    Received: 28 June 2017
    Accepted: 14 July 2017
    Published: 15 August 2017
    Downloads:
    Views:
    Abstract: The paper examines the impact of IFRS adoption on the use of loan loss provisions (LLPs) to manage earnings and capital by listed deposit money banks in Nigeria. The study employed an ex-post facto research design and a sample of fourteen (14) Deposit Money Banks listed on the Nigerian Stock Exchange. Data was obtained from 2009 to 2014 to capture ... Show More