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The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice proce... more The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice processing mills. The population of the study comprises all the rice processing mills operating within Gombe metropolis. The unlimited nature of the population compels the researcher to employ convenient sampling technique to select a sample of 60 respondents. Simple percentages and chi square techniques were used in analyzing the data and testing of hypothesis using SPSS. Structured questionnaire was used in sourcing the data. The study finds that the financing of SMEs in Gombe has not improved as most of the SMEs are not even aware of Government Interventions not to talk of benefiting from any. Also majority of the owners don't have access to credit facilities, so they use the little they have for their businesses. The study therefore recommend thus: Government should embark on awareness programmes to further enlighten the owners and managers of SMEs in Gombe metropolis on the importance of its intervention programmes. This should be done through the media, organizing workshops, seminars and so on. This will be among the easiest ways of accessing government funding/support by the SMEs.
Journal of Basic and Applied Research International, Feb 12, 2021
Journal of African Business, 2003
The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice proce... more The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice processing mills. The population of the study comprises all the rice processing mills operating within Gombe metropolis. The unlimited nature of the population compels the researcher to employ convenient sampling technique to select a sample of 60 respondents. Simple percentages and chi square techniques were used in analyzing the data and testing of hypothesis using SPSS. Structured questionnaire was used in sourcing the data. The study finds that the financing of SMEs in Gombe has not improved as most of the SMEs are not even aware of Government Interventions not to talk of benefiting from any. Also majority of the owners don't have access to credit facilities, so they use the little they have for their businesses. The study therefore recommend thus: Government should embark on awareness programmes to further enlighten the owners and managers of SMEs in Gombe metropolis on the importance of its intervention programmes. This should be done through the media, organizing workshops, seminars and so on. This will be among the easiest ways of accessing government funding/support by the SMEs.
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, 2015
The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods ... more The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods companies in Nigeria over the periods 2009 to 2013. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using pooled OLS, fixed effect and random effect regression methods in analyzing the data. The paper demonstrate d that corporate taxation and board structure have no effect on dividend policy of firms. The results also imply that performance of companies is an important determinant of dividend policy. The study recommend ed that companies should pay more attention to other determinants of dividend like liquidity and not to concentrate on taxes since taxes have no effect on dividend policy. Also companies should devise other means of generating funds by expansion and diversification in order to boost their earnings.
This study examines the impact of earnings management on the financial performance of listed depo... more This study examines the impact of earnings management on the financial performance of listed deposit money banks in Nigeria. Data was extracted from the annual report and accounts of 5 sampled banks for the period 2011-2015. Loan loss provision was used as a proxy for earnings management while return on assets (ROA) was used as proxy for banks performance. The study employed linear regression of pooled ordinary lease square for data analysis. Findings from the study revealed that earnings management exist in the Nigerian Money Deposit Banks. However, the study could not establish any statistical significant impact of earnings management on ROA. It is therefore, recommended that even though the relationship between the variables are not significant, proper and adequate measures should be put in place for the evaluation, examination and scrutinization of financial statement of DMBs.
This paper assesses the effect of company income tax on the financial performance of listed consu... more This paper assesses the effect of company income tax on the financial performance of listed consumer goods companies in Nigeria from 2006-2016. Data for the study was collected from the annual reports and accounts of the companies and regression analysis was used as a technique for data analysis. The study finds that there is an insignificant negative relationship between corporate tax and financial performance using return on assets as a measure. Age and risk however exhibits a positive but not significant relationship with ROA. Size on the other hand shows a positive and significant relationship with performance confirming prior expectations. The study recommends that to improve the financial performance of listed Nigerian consumer goods, services of tax experts are needed to engage in legal tax planning like transfer pricing or structuring intra-company debt in order to reduce the net tax payment. By doing so, the net income after tax will increase which in turn increases financi...
The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice proce... more The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice processing mills. The population of the study comprises all the rice processing mills operating within Gombe metropolis. The unlimited nature of the population compels the researcher to employ convenient sampling technique to select a sample of 60 respondents. Simple percentages and chi square techniques were used in analyzing the data and testing of hypothesis using SPSS. Structured questionnaire was used in sourcing the data. The study finds that the financing of SMEs in Gombe has not improved as most of the SMEs are not even aware of Government Interventions not to talk of benefiting from any. Also majority of the owners don't have access to credit facilities, so they use the little they have for their businesses. The study therefore recommend thus: Government should embark on awareness programmes to further enlighten the owners and managers of SMEs in Gombe metropolis on the importance of its intervention programmes. This should be done through the media, organizing workshops, seminars and so on. This will be among the easiest ways of accessing government funding/support by the SMEs.
Journal of Basic and Applied Research International, Feb 12, 2021
Journal of African Business, 2003
The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice proce... more The paper assesses the financing of SMEs in Gombe metropolis with special reference to rice processing mills. The population of the study comprises all the rice processing mills operating within Gombe metropolis. The unlimited nature of the population compels the researcher to employ convenient sampling technique to select a sample of 60 respondents. Simple percentages and chi square techniques were used in analyzing the data and testing of hypothesis using SPSS. Structured questionnaire was used in sourcing the data. The study finds that the financing of SMEs in Gombe has not improved as most of the SMEs are not even aware of Government Interventions not to talk of benefiting from any. Also majority of the owners don't have access to credit facilities, so they use the little they have for their businesses. The study therefore recommend thus: Government should embark on awareness programmes to further enlighten the owners and managers of SMEs in Gombe metropolis on the importance of its intervention programmes. This should be done through the media, organizing workshops, seminars and so on. This will be among the easiest ways of accessing government funding/support by the SMEs.
GLOBAL JOURNAL OF APPLIED, MANAGEMENT AND SOCIAL SCIENCES, 2015
The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods ... more The study assesse d the effect of corporate taxation on dividend policy of listed consumer goods companies in Nigeria over the periods 2009 to 2013. Data for the study was collected from the annual reports and accounts of the companies. A panel data methodology was employed specifically using pooled OLS, fixed effect and random effect regression methods in analyzing the data. The paper demonstrate d that corporate taxation and board structure have no effect on dividend policy of firms. The results also imply that performance of companies is an important determinant of dividend policy. The study recommend ed that companies should pay more attention to other determinants of dividend like liquidity and not to concentrate on taxes since taxes have no effect on dividend policy. Also companies should devise other means of generating funds by expansion and diversification in order to boost their earnings.
This study examines the impact of earnings management on the financial performance of listed depo... more This study examines the impact of earnings management on the financial performance of listed deposit money banks in Nigeria. Data was extracted from the annual report and accounts of 5 sampled banks for the period 2011-2015. Loan loss provision was used as a proxy for earnings management while return on assets (ROA) was used as proxy for banks performance. The study employed linear regression of pooled ordinary lease square for data analysis. Findings from the study revealed that earnings management exist in the Nigerian Money Deposit Banks. However, the study could not establish any statistical significant impact of earnings management on ROA. It is therefore, recommended that even though the relationship between the variables are not significant, proper and adequate measures should be put in place for the evaluation, examination and scrutinization of financial statement of DMBs.
This paper assesses the effect of company income tax on the financial performance of listed consu... more This paper assesses the effect of company income tax on the financial performance of listed consumer goods companies in Nigeria from 2006-2016. Data for the study was collected from the annual reports and accounts of the companies and regression analysis was used as a technique for data analysis. The study finds that there is an insignificant negative relationship between corporate tax and financial performance using return on assets as a measure. Age and risk however exhibits a positive but not significant relationship with ROA. Size on the other hand shows a positive and significant relationship with performance confirming prior expectations. The study recommends that to improve the financial performance of listed Nigerian consumer goods, services of tax experts are needed to engage in legal tax planning like transfer pricing or structuring intra-company debt in order to reduce the net tax payment. By doing so, the net income after tax will increase which in turn increases financi...