EFFECT OF ACCOUNTING INFORMATION ON INVESTMENT DECISION (A STUDY OF SELECTED COMPANIES IN NIGERIA STOCK EXCHANGE MARKET) (2005-2014)

ABSTRACT This research work focused on “Effect of Accounting Information on Investment Decision” examined the usefulness of accounting information to investors. The study covered a period of ten years and used some selected companies in Nigeria stock exchange market. The data used were collected from Nigerian stock exchange fact book and annual reports of the …

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VALUE RELEVANCE OF ACCOUNTING INFORMATION OF QUOTED CONSUMER GOODS MANUFACTURING FIRMS IN NIGERIA (PRE AND POST IFRS)

VALUE RELEVANCE OF ACCOUNTING INFORMATION OF QUOTED CONSUMER GOODS MANUFACTURING FIRMS IN NIGERIA (PRE AND POST IFRS) ABSTRACT The study set up to assess the value relevance of accounting Information on consumer goods manufacturing firms in Nigeria using pre-and post IFRS periods. This study intends to determine whether there is significant difference on Market value …

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THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AS GUIDE TO INVESTMENT DECISIONS

THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AS GUIDE TO INVESTMENT DECISIONS   ABSTRACT Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because investment decision makers rely on information obtained from financial statements to predict future rate of …

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USES AND IMPACT OF AUDIT IN MANAGING MEDIUM SCALE COMPANIES IN NIGERIA

USES AND IMPACT OF AUDIT IN MANAGING MEDIUM SCALE COMPANIES IN NIGERIA   ABSTRACT A lot of human, material and financial resources are trapped in medium scale businesses.  They must be properly guided to ensure efficiency and effectiveness.  Where audit succeeds in adding value to the growth and development of these companies, labour unemployment problems …

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WORKING CAPITAL MANAGEMENT AND FIRMS PERFORMANCE A STUDY OF MANUFACTURING COMPANIES IN NIGERIA

WORKING CAPITAL MANAGEMENT AND FIRMS PERFORMANCE A STUDY OF MANUFACTURING COMPANIES IN NIGERIA   ABSTRACT This study investigated the relationship between working capital management measured by account receivable period (ACRP), inventory period (INVP), cash conversion cycle (CCC) and sales Growth (SG) and profitability performance measured by returns on assets (ROA). The study utilized secondary data …

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THE IMPACT OF CAPITAL MARKET ON INDUSTRIAL DEVELOPMENT OF NIGERIA (2000-2015)

THE IMPACT OF CAPITAL MARKET ON INDUSTRIAL DEVELOPMENT OF NIGERIA (2000-2015)   ABSTRACT  The study empirically examined the impact of capital market on industrial development of Nigeria using a time series data covering a period of 16years (2000-2015). The industrial sector was proxied by Real gross domestic product of the industrial sector, industrial loan and …

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THE IMPACT OF TAX INCENTIVES ON GROWTH AND DEVELOPMENT OF SMALL AND MEDIUM SCALE INDUSTRIES IN NIGERIA. (A CASE STUDY OF INDUSTRIAL PROMOTERS NIGERIA LIMITED, SPRINGFIED NIGER

THE IMPACT OF TAX INCENTIVES ON GROWTH AND DEVELOPMENT OF SMALL AND MEDIUM SCALE INDUSTRIES IN NIGERIA. (A CASE STUDY OF INDUSTRIAL PROMOTERS NIGERIA LIMITED, SPRINGFIED NIGER   ABSTRACT  The impact or effect of tax incentives and its associated economic and industrial development  is studied in this research project. The study specifically focused on three …

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THE IMPACT OF TAXATION ON BUSINESS DECISION MAKING IN NIGERIAN BOTTLING COMPANY, NIGERIAN BREWERY, ALO ALUMILIUM, ANAMCO, EMENITE AND UNITED AFRICAN COMPANY (UAC)

THE IMPACT OF TAXATION ON BUSINESS DECISION MAKING IN NIGERIAN BOTTLING COMPANY, NIGERIAN BREWERY, ALO ALUMILIUM, ANAMCO, EMENITE AND UNITED AFRICAN COMPANY (UAC)   ABSTRACT Decision –making is a class responsibility of an executive. It is expected of the executive, by virtue of position or knowledge, to make decisions that have significant impact on the …

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RECAPITALIZATION IN THE INSURANCE INDUSTRY PROPOSED PROBLEMS AND PROSPECT

RECAPITALIZATION IN THE INSURANCE INDUSTRY PROPOSED PROBLEMS AND PROSPECT   ABSTRACT Performance of an economy determines the position of the particular nation in the world. The better the performance of an economy and the large economic resources it holds, the higher the level of influence of such country in the entire world.  There are many …

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RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE IN THE NIGERIA BANKING SECTOR

RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE IN THE NIGERIA BANKING SECTOR   ABSTRACT In recent times a new high technology, information, and innovation based environment has gradually taken the centre stage in the global economy. Under the new dispensation, knowledge, ability, skills, experience and attitude of workers, assume greater significance even as organizations use …

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RESPONSIVENESS OF ORGANIZATIONAL PERFORMANCE TO ENVIRONMENTAL ACCOUNTING INFORMATION OF MOTOR VEHICLE MANUFACTURING ORGANIZATIONS IN SOUTH EAST, NIGERIA.

RESPONSIVENESS OF ORGANIZATIONAL PERFORMANCE TO ENVIRONMENTAL ACCOUNTING INFORMATION OF MOTOR VEHICLE MANUFACTURING ORGANIZATIONS IN SOUTH EAST, NIGERIA.   ABSTRACT This study is aimed at examining the responsiveness of organizational performance to environmental accounting information of motor vehicle manufacturing firms in South East, Nigeria.  Past studies show that there is a gap as a result of …

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STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA.

STRATEGIES FOR THE MINIMIZATION OF AUDIT PROBLEMS IN PUBLIC SECTOR IN NIGERIA.   ABSTRACT Accounting system including the system of auditing in the public sector of the Federation was patterned to the system obtainable from the British system due to colonial influence before Nigeria’s independence in October 1960. As a result of this, there is …

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TAX AUDIT AND INVESTIGATION IN ENUGU STATE, NIGERIA

TAX AUDIT AND INVESTIGATION IN ENUGU STATE, NIGERIA   ABSTRACT This study assessed how Tax Audit and Investigation has ensured voluntary compliance by tax payers in Nigeria. The study aimed to (i) examine the extent to which tax audit and investigation has reduced tax evasion (ii) examine the extent to which tax audit and investigation …

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TAX REVENUE AND ECONOMIC GROWTH OF NIGERIA (1981-2015)

TAX REVENUE AND ECONOMIC GROWTH OF NIGERIA (1981-2015)   ABSTRACT The aim of this study was to examine the impact of tax revenue collected by federal government on the economic growth of Nigeria, while looking at the specific objectives which include: assess the impact of companies’ income tax on economic growth of Nigeria; ascertain the …

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THE ANALYSIS OF VALUE ADDED TAX AND ITS IMPACT IN THE NIGERIAN ECONOMY

THE ANALYSIS OF VALUE ADDED TAX AND ITS IMPACT IN THE NIGERIAN ECONOMY   ABSTRACT This study was carried out to analyze the value added tax (VAT) and its effect in the economy and to identify areas of shortcomings and to make recommendations for corrective measures. The scope of the study was limited to Enugu …

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THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)

THE DETERMINANTS OF TAX PAYERS ATTITUDE IN SOME SELECTED STATES (NIGERIA)   ABSTRACT In the tax administration of any country, in-depth knowledge of tax paying attitude is very pertinent. This is very consistent with this study the determinants of tax payers attitude in Nigeria and whose purpose was to examine the variables that account for …

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THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY AN EVALUATION OF CURRENT COST ACCOUNTING AS AN ALTERNATIVE REPORTING METHOD

THE EFFECT OF HISTORICAL COST ACCOUNTING ON THE REPORTED PROFIT OF A COMPANY AN EVALUATION OF CURRENT COST ACCOUNTING AS AN ALTERNATIVE REPORTING METHOD   ABSTRACT This study evaluates the effect of historical cost accounting on the reported profit of a company: An evaluation of current cost accounting as an alternative reporting method. In a …

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IMPACT OF COST ACCOUNTING INFORMATION ON PRICE DETERMINATION. A Case study of some Nigerian manufacturing companies

IMPACT OF COST ACCOUNTING INFORMATION ON PRICE DETERMINATION. A Case study of some Nigerian manufacturing companies   ABSTRACT This research study was conducted to determine the impact of cost accounting information on price determination in some manufacturing companies in Nigeria. The objectives of the study were to determine the components of manufacturing cost information and …

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IMPROVEMENT OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY THROUGH THE ACTIVITIES OF EFCC IN NIGERIA (2009 – 2012)

IMPROVEMENT OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY THROUGH THE ACTIVITIES OF EFCC IN NIGERIA (2009 – 2012)   ABSTRACT Several years of military misrule and mismanagement had weakened the economic management processes and institution in Nigeria. There was no transparency and accountability in government (Public Sector) and private sector and Nigerians becomes notorious for endemic corruption. …

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INFLUENCE OF ENVIRONMENTAL COSTS ON THE PERFORMANCE OF SOME SELECTED QUOTED MANUFACTURING COMPANIES IN NIGERIA.

INFLUENCE OF ENVIRONMENTAL COSTS ON THE PERFORMANCE OF SOME SELECTED QUOTED MANUFACTURING COMPANIES IN NIGERIA.   ABSTRACT Environmental costs comprise both internal and external costs of environmental degradation due to industrial activities. The internal costs includes; pollution costs, costs for prevention and control, waste disposal, effluent control technologies, treatment, sanitation and clean up expenditure, material …

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INTERNAL CONTROL IN AN ORGANIZATION AS A WATCHDOG FOR FRAUDULENT PRACTICES

INTERNAL CONTROL IN AN ORGANIZATION AS A WATCHDOG FOR FRAUDULENT PRACTICES   ABSTRACT This study looks at Internal control in an organization as a watchdog for fraudulent practices. Internal control being an integral part of corporate governance has seen a lot of reform due to the corporate scandals and financial crisis in the economic environment …

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MICRO-FINANCING IN NIGERIA, PROBLEMS, PROSPECTS, AND SOLUTIONS (A CASE STUDY OF SMALL AND MEDIUM SCALE ENTERPRISES IN ENUGU NORTH METROPOLIS)

MICRO-FINANCING IN NIGERIA, PROBLEMS, PROSPECTS, AND SOLUTIONS (A CASE STUDY OF SMALL AND MEDIUM SCALE ENTERPRISES IN ENUGU NORTH METROPOLIS)   ABSTRACT The study focuses on ‘Micro Financing in Nigeria; Problems encountered, future prospect and their solutions. The case study area was small and medium scale enterprises owners within Enugu North metropolis. The benefactors of …

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PLACE OF ACCOUNTING EDUCATION IN ENTREPRENEURIAL SUCCESS IN NIGERIA

PLACE OF ACCOUNTING EDUCATION IN ENTREPRENEURIAL SUCCESS IN NIGERIA   ABSTRACT This study examined the contribution of accounting education to entrepreneurial success in Nigeria. The research identified business success factors as well as business obstacles, and ascertained the impact of accounting knowledge/skills on the competitive ability of the entrepreneurs in the South-east of Nigeria. Ex-post …

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HUMAN RESOURCES ACCOUNTING AN EMPIRICAL STUDY OF INDUSTRIAL TRAINING FUND

HUMAN RESOURCES ACCOUNTING AN EMPIRICAL STUDY OF INDUSTRIAL TRAINING FUND   ABSTRACT This study focused on how to recognize human resources, particularly in the Industrial Training Fund.  Primary and secondary data were used.  The area Offices of the Fund were taken to be primary sampling units and a clustering sampling method was applied in administering …

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EFFECTIVENESS OF AUDIT REPORT ON THE IMPROVEMENT OF FINANCIAL MANAGEMENT IN FEDERAL PARASTATALS A Study of Educational System

EFFECTIVENESS OF AUDIT REPORT ON THE IMPROVEMENT OF FINANCIAL MANAGEMENT IN FEDERAL PARASTATALS A Study of Educational System   ABSTRACT The “Effectiveness of Audit Report on Improvement of Financial Management in Nigeria Federal Parastatals with emphasis on the educational system in Nigeria. The study aims at determining or examining the effectiveness of audit report in …

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EFFECTIVENESS OF TAXATION AS AN INSTRUMENT FOR THE CONTROL OF MONEY IN CIRCULATION

EFFECTIVENESS OF TAXATION AS AN INSTRUMENT FOR THE CONTROL OF MONEY IN CIRCULATION   ABSTRACT This study  examined  the Effectiveness of Taxation As An Instrument  For the Control of Money in Circulation.  Taxation  which is  an instrument used by the government to levy individuals and corporations directly or indirectly as a source of getting money …

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EFFECTS OF CREATIVE ACCOUNTING PRACTICES ON AUDIT RISK AND AUDIT FAILURE IN NIGERIA

EFFECTS OF CREATIVE ACCOUNTING PRACTICES ON AUDIT RISK AND AUDIT FAILURE IN NIGERIA   ABSTRACT   This study sought to examine the effect of creative accounting practices on the audit of financial statements. The conflict of interests within corporate firms has been largely linked with creative accounting behavior. Management may engage in fraudulent financial reporting …

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ENHANCING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIAN PUBLIC SECTOR (A case study of selected Public Sector Organizations in Enugu State)

ENHANCING FINANCIAL ACCOUNTABILITY AND TRANSPARENCY IN NIGERIAN PUBLIC SECTOR (A case study of selected Public Sector Organizations in Enugu State)   ABSTRACT The Nigerian public sectors like their counterparts in the private sector have neglected fundamental principles that should be adhered to in ensuring accountability and transparency in their various sectors. This research work is …

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ECONOMIC CHARACTERISTICS AND FINANCIAL PERFORMANCE OF SELECTED MANUFACTURING COMPANIES IN NIGERIA

ECONOMIC CHARACTERISTICS AND FINANCIAL PERFORMANCE OF SELECTED MANUFACTURING COMPANIES IN NIGERIA ABSTRACT Firms make several financial and strategic decisions which are usually moderated by the workings of operating business environment. Understanding how the fluctuations of these economic variables moderate variations in firms’ financial performance is crucial and germane to meeting cooperate goals and objectives. Insensitive …

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EFFECT OF DISPERSED MANUFACTURING SYSTEM ON PERFORMANCE IN A STAGFLATED DEVELOPING ECONOMY A STUDY OF SELECTED COMPANIES IN NIGERIA

EFFECT OF DISPERSED MANUFACTURING SYSTEM ON PERFORMANCE IN A STAGFLATED DEVELOPING ECONOMY A STUDY OF SELECTED COMPANIES IN NIGERIA   ABSTRACT This study looked at the impact of dispersed manufacturing system on performance of Nigerian firms. The need to reduce cost of production has made organizations to adapt to the many challenges the manufacturing industry …

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EFFECT OF INTERNAL CONTROL SYSTEM ON MANAGEMENT OF ORGANISATIONAL RESOURCES OF MANUFACTURING FIRMS IN NIGERIA

EFFECT OF INTERNAL CONTROL SYSTEM ON MANAGEMENT OF ORGANISATIONAL RESOURCES OF MANUFACTURING FIRMS IN NIGERIA   ABSTRACT The globalizations of economies, technological advancements, complexity of business and allegations of fraudulent financial reporting have sharpened the ever-increasing attention to internal control in organizations.  These developments have thus led to a continuous reflection of internal control and …

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EFFECTIVE INTERNAL CONTROL IN ENHANCING FOUNDATION FOR SAFE AND SOUND OPERATION IN AN ORGANISATION (A CASE STUDY OF COLLEGES OF EDUCATION IN ENUGU)

EFFECTIVE INTERNAL CONTROL IN ENHANCING FOUNDATION FOR SAFE AND SOUND OPERATION IN AN ORGANISATION (A CASE STUDY OF COLLEGES OF EDUCATION IN ENUGU)   ABSTRACT Effective Internal controls are system consisting of specific policies and procedures designed to provide management with reasonable assurance that the goals and objectives important to the entity will be met. …

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EFFECT OF PUBLIC EXPENDITURE AND NATIONAL INCOME ACCOUNTING ON MACROECONOMIC PERFORMANCE IN NIGERIA, 1980-2007

EFFECT OF PUBLIC EXPENDITURE AND NATIONAL INCOME ACCOUNTING ON MACROECONOMIC PERFORMANCE IN NIGERIA, 1980-2007   ABSTRACT This study analyzed the effect of public expenditure and national income accounting on macroeconomic performance in Nigeria for the period, 1980 – 2007. The study empirically verified the effect of public expenditure on growth of the economy. The study …

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CORPORATE GOVERNANCE IN NIGERIAN UNIVERSITIES A STUDY OF FINANCIAL MANAGEMENT IN THE UNIVERSITY OF NIGERIA NSUKKA.

CORPORATE GOVERNANCE IN NIGERIAN UNIVERSITIES A STUDY OF FINANCIAL MANAGEMENT IN THE UNIVERSITY OF NIGERIA NSUKKA.   ABSTRACT The quest for improving corporate governance as a pre-requisite for better performance has become an increasingly important issue in Nigerian Universities. Efficient corporate governance is the bedrock for proper and effective management of institutions world over including …

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CRITICAL ANALYSIS OF THE PERFORMANCE OF THE NATIONAL ECONOMIC EMPOWERMENT AND DEVELOPMENT STRATEGY (NEEDS) ON THE NIGERIAN ECONOMY

CRITICAL ANALYSIS OF THE PERFORMANCE OF THE NATIONAL ECONOMIC EMPOWERMENT AND DEVELOPMENT STRATEGY (NEEDS) ON THE NIGERIAN ECONOMY   ABSTRACT This research work, “A Critical analysis of the performance of the National Empowerment and Development Strategy (NEEDE) on the Nigerian Economy”, seeks to look at the major causes of Nigeria’s economic misfortunes and this is …

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BEHAVIOURAL ASPECT OF MANAGEMENT ACCOUNTING IN NIGERIAN COMPANIES A STUDY OF ANAMCO, EMENITE NIGERIA PLC ENUGU AND NIGERIAN BREWERIES PLC ENUGU.

BEHAVIOURAL ASPECT OF MANAGEMENT ACCOUNTING IN NIGERIAN COMPANIES A STUDY OF ANAMCO, EMENITE NIGERIA PLC ENUGU AND NIGERIAN BREWERIES PLC ENUGU.   ABSTRACT This study was carried out by the researcher on accounting system, behavioural content of management accounting system and its concern in planning and control. It also looked at the impact of natural …

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AUDITOR’S ROLE IN SAFEGUARDING THE GOING CONCERN CONCEPT IN NIGERIA

AUDITOR’S ROLE IN SAFEGUARDING THE GOING CONCERN CONCEPT IN NIGERIA   ABSTRACT This study dealt on Auditors role in safeguarding the going concern concept in Nigeria. The burden of preparing the financial statement lies with the director, the auditor is required to report on these financial statements. A lot of people have failed to understand …

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AUDIT QUALITY IN THE NIGERIAN-BANKING SECTOR IMPLICATIONS OF THE 2006 CODE OF CORPORATE GOVERNANCE FOR BANKS IN NIGERIA

AUDIT QUALITY IN THE NIGERIAN-BANKING SECTOR IMPLICATIONS OF THE 2006 CODE OF CORPORATE GOVERNANCE FOR BANKS IN NIGERIA   ABSTRACT Corporate governance encompasses the legal and regulatory framework governing the actions of firms, organizations, institutions, their internal policies and controls established by the institutions themselves. The objective of corporate governance is to ensure that the …

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APPRAISAL OF FEDERAL INLAND REVENUE COLLECTION SYSTEM

 APPRAISAL OF FEDERAL INLAND REVENUE COLLECTION SYSTEM   ABSTRACT A tax is a compulsory levy imposed on the income or profit of an individual, partnership and corporate organisations for the financing of government expenditure without recourse to a corresponding benefit from tax payer.  Assessments are raised on total profit at the rate of either 30 …

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APPRAISAL OF ACCOUNTANTS’ ROLE IN STRATEGIC PRICING FORMULATION

APPRAISAL OF ACCOUNTANTS’ ROLE IN STRATEGIC PRICING FORMULATION   ABSTRACT In any flourishing business today, pricing has been their key function.  This is so because the rate with which modern business is growing coupled with the worldwide inflationary trends, more dimensions will be added to the problem of pricing.  In any market economy where goods …

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ANALYSIS OF MANAGEMENT OF REVENUE GENERATION AND ACCOUNTABILITY IN PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF SELECTED PARASTALS IN NIGERIA)

ANALYSIS OF MANAGEMENT OF REVENUE GENERATION AND ACCOUNTABILITY IN PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF SELECTED PARASTALS IN NIGERIA)   ABSTRACT The Management of revenue and accountability in Nigeria telecommunication limited and power holding company of Nigeria came under focus in recent time. The aim of this study is to investigate the effects, and …

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AN EVALUATION OF PENSION FUND ADMINISTRATION IN NIGERIA (A COMPARATIVE ANALYSIS OF PREMIUM PENSION LTD & SIGMA PENSION FUND LTD)

AN EVALUATION OF PENSION FUND ADMINISTRATION IN NIGERIA (A COMPARATIVE ANALYSIS OF PREMIUM PENSION LTD & SIGMA PENSION FUND LTD)   ABSTRACT The research work evaluates pension fund administration in Nigeria “a comparative analysis of Premium Pension Ltd and Sigma Pension Ltd as a case study. Key problems facing pension scheme in Nigeria was identified …

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AN EVALUATION OF CREDIT MANAGEMENT AND ITS EFFECTS ON BANKS’ PROFITABILITY; A COMPARATIVE STUDY OF FIRST BANK PLC AND FIDELITY BANK PLC

AN EVALUATION OF CREDIT MANAGEMENT AND ITS EFFECTS ON BANKS’ PROFITABILITY; A COMPARATIVE STUDY OF FIRST BANK PLC AND FIDELITY BANK PLC   ABSTRACT This study; An Evaluation of Credit Management and its Effects on Banks’ profitability; A comparative study of First Bank PLC and Fidelity Bank PLC is concerned with examining the process of …

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AN APPRAISAL OF CORPORATE SOCIAL RESPONSIBILITY OF OIL AND GAS INDUSTRY IN NIGER DELTA FOR SUSTAINABLE DEVELOPMENT

AN APPRAISAL OF CORPORATE SOCIAL RESPONSIBILITY OF OIL AND GAS INDUSTRY IN NIGER DELTA FOR SUSTAINABLE DEVELOPMENT   ABSTRACT This study appraised the corporate social responsibility of multinational oil companies (MNOCs) to social economic problems in Niger Delta Nigeria with the following specific objectives sought to: (i) determine the extent to which MNOCs provide jobs …

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ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND PERFORMANCE REPORTING OF NIGERIAN DEPOSIT MONEY BANKS

ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND PERFORMANCE REPORTING OF NIGERIAN DEPOSIT MONEY BANKS ABSTRACT The main objective of the study involved the assessment of the impact of the adoption of International Financial Reporting Standards on the performance reporting of Nigerian Deposit Money Banks using financial ratios, while the specific objectives involved the examination of …

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ACCESSIBILITY OF CREDIT FACILITY FROM FINANCIAL INSTITUTIONS BY SMALL AND MEDIUM SCALE ENTERPRISES EVIDENCE FROM NIGERIA

ACCESSIBILITY OF CREDIT FACILITY FROM FINANCIAL INSTITUTIONS BY SMALL AND MEDIUM SCALE ENTERPRISES EVIDENCE FROM NIGERIA   Abstract This study tries to look at the accessibility of credit facility from financial institutions by small and Medium Scale Enterprises: Evidence from Nigeria. Small and Medium Scale Enterprises have been faced with poor funding when developing nations …

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