Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: December 2012; 4(3)

December 2012

An empirical assessment of the determinants of bank profitability in Nigeria: Bank characteristics panel evidence

Given the recent developments in the Nigerian banking industry, only a profitable banking sector is better able to withstand negative shocks and contribute to the stability of the financial system. This assertion compels an in depth investigation of the determinants of the profitability of deposit money banks in Nigeria. Our data set is made up of 147 bank level observations over a 10-year period from 2001 to 2010 in...

Author(s): Ani W. U., Ugwunta D. O., Ezeudu I. J. and Ugwuanyi G. O.

December 2012

The domination of the pure form of capitalism over the objectives of financial statements (reporting)

A careful analysis of four documents related to the formulation of objectives of financial statements (reporting) reveals that they are dominated by the pure form of capitalism. Two documents (the Trueblood Committee’s Report and SFAC No.1) are constructed as normative theories based explicitly on the U.S. culture. The other two documents (the IASB’s CF and the IASB-FASB’s Joint CF) are not constructed...

Author(s): Bassam Abu-Abbass and Riyadh Al-Abdullah