Browsing by Author "Mubaraq SANNI"
Now showing 1 - 3 of 3
Results Per Page
Sort Options
- ItemCSR AND FIRMS' PERFORMANCE NEXUS: A THOUGHT OF CARROLL PYRAMID IN THE CONTEXT OF NIGERIAN DEPOSIT MONEY BANKS(AL‐HIKMAH MANAGEMENT REVIEW, 2017) Lukman Adebayo Oke; Nurudeen Adeshola HALIRU; Mubaraq SANNI; Zayyad ABDULBAKIAbstract Although, Corporate Social Responsibility (CSR) may have no strong proclamation of the law, it has nonetheless been espoused by banks to give an impression that they show their concerns for the development of their immediate environments and the nation at large. Often, CSR is embarked upon to gain customers' patronage and enhance their performance among their peers. This study examined the impact of CSR (in terms of four CSR dimensions identified by Carroll, 1991) on Banks' performance. The study employed secondary data that is, audited financial statements of ten Nigerian Deposit Money Banks representing the sample size. Using inferential statistics (regression analysis), the study found no significant relationship between CSR and Banks' performance. Government legislation on mandatory CSR for banks is therefore recommended so that banks will not see their obligations ending with profit making and shareholders' wealth maximisation.
- ItemIMPACT OF FUND ADEQUACY ON BUDGET PERFORMANCE: A CASE STUDY OF KWARA STATE GOVERNMENT OF NIGERIA(Osogbo Journal of Management, 2017) Muftau Adeniyi Ijaiya; Mubaraq SANNI; Lukman Adebayo Oke; Yemisi Esther OLANREWAJUGovernments across the globe are expected to bring effective development to their citizenry through provision of goods and services. However, it is observed that poor budgetary process coupled with poor fund management have hindered the provision of these good and services. This study examines the impact of fund adequacy on budget performance of Kwara State Government. Data from Kwara State Government annual statement from years 1999-2012 were used. The data were analysed using both descriptive and inferential statistic. The result shows that both grants and value added tax have positive relationship with government capital expenditure while statutory allocation despite constituting the largest chunk of government revenue is negatively related to capital expenditure. Overall, the study recommends among others that to ensure proper budget effectiveness, regular monitoring and evaluation of programmes and projects I critical. Consequently, the study recommends the need to develop an appropriate mechanism to monitor the budget in order to enhance effectiveness in the level of budget achievement.
- ItemINTERNATIONAL Public Sector Accunting (IPSAS) Disclosure Requirements and Budget Performance in the Nigerian Public Sector(Faculty of Mgt Sciences, Al-Hikmah University, Ilorin, Nigeria, 2021) Salaudeen IBRAHIM; Mubaraq SANNI; Lukman Adebayo OKE; Abdul-Hakeem SHUAIBThe practice of budgeting in the Nigerian public sector, before the implementation of IPSAS, has become more of annual ritual than a functional activity; hence, no stable yardstick through which relevant stakeholders could evaluate actual performance from estimated activities at the year-end. This study investigates the effect of International Public Sector Accounting Standard (IPSAS) 18, 22 & 24 disclosure requirements on Budget Performance in Nigeria. Data were drawn from the primary source through the use of questionnaire to elicit responses from sampled 257 public servants conversant with information on public budget performance. Multiple Regression was adopted for inferential statistical analysis. The result indicated that IPSAS 18, 22 and 24 disclosure requirements do have significant effect on budget performance in Nigeria public Sector. In view of the findings it was recommended that government should adopt and implement full accrual IPSAS to ensure effective management of public funds and proper accountability. Those saddled with the responsibility of carrying out over-sight functions and monitoring of budget implementation should be trained on the IPSASs implementation and application