Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 181

Table of Content: February 2012; 4(1)

February 2011

Analysis of the effectiveness of capital expenditure budgeting in the local government system of Ondo State, Nigeria

Year in year out, Nigerians always hear of billions and trillions of naira budgeted as capital expenditure in our annual budget. This amount undoubtedly continues to increase with each passing year, but the society is always at a loss as to where the money was invested. There seems to be wide disparity between budget proposal and accomplishment. The government at all levels are accused of disregard for budgetary...

Author(s): Olurankinse Felix

February 2011

Capital market as a veritable source of development in Nigeria economy

This study takes a look at the impact of the capital market in the development of the Nigerian economy.  The main objective includes; identifying the importance of the capital market. Data were collected from the Central Bank Statistical Bulletin from the period of 1992 to 2007 and the Ordinary Least Square and cochrane – Orcutt iterative methods were used to analyze the data. It was discovered that the...

Author(s): Josiah Mary, Samson. A. Adedinran and Akpeti. O. Elizabeth.