March 2015

Financial ratios between fraudulent and non-fraudulent firms: Evidence from Tehran Stock Exchange

Fraud is a broad concept with two basic types seen in practice. The first is the misappropriation of assets and the second is fraudulent financial reporting. Fraudulent financial reporting usually occurs in the form of falsification of financial statements in order to obtain some forms of benefit. The current research compares the financial ratios between fraudulent and non-fraudulent firms for the companies listed on...

Author(s): Somayyeh Hosseini Nia

March 2015

Royalty interest management strategy and cost of oil and gas production in the Nigerian Niger- Delta

This study examined royalty interest management strategy and cost of oil and gas production in the Nigerian Niger-Delta. The respondents were sixteen opinion leaders from two oil and gas bearing communities in Rivers State. The survey research design was adopted for the study. The spearman rank order correlation coefficient was used to test the hypotheses. Results indicated that there is a strong and significant...

Author(s): Akani, N. Fyneface, Oladutire, E. Oladeji