How are Derivative Accounting Applied for Hedging Activities?

The derivative instruments accounting plays an important role in the development of the financial instruments markets, commodity market and in the risk management process. Because, the close relationship between the meth...

Corruption and Economic Transformation in Nigeria: An Agency Theoretic Perspective 

Decision Usefulness and Financial Reporting: The General Public Perspective

The study examines how the quality of financial reports aid accounting information users (the general public) to make informed decisions. To achieve this objective, the current Staff and Higher National Diploma Students...

The Determinants of Relationship Between Budgetary Participation and Budgetary Slack

The objective of this study is to test the influence of budgetary participation on budgetary slack, as well as to test whether or not information asymmetry, job relevant information, goal orientation, organizational comm...

Determinants of Corporate Capital Structure among Private Manufacturing Firms in Kenya: A Survey of Food and Beverage Manufacturing Firms