January 2019

Practical documentation of qualifying research activities for the SR&ED tax credit

The Canadian tax program for Scientific Research and Experimental Development (SR&ED) is a crucial component of Canadian economic policy as it encourages domestic companies to engage in risk-taking initiatives through tax incentives such as credits. While the SR&ED program has evolved over the decades, the SR&ED Five Questions have established the principal criteria that determine the eligibility of an...

Author(s): Jamie Nickerson, Adam Rogers, Amber Farrington and Anne Nguyen  

January 2019

Accounting information and dividend payout prediction in Nigerian listed manufacturing firms

Investors’ curiosity on the worth of their investment could be resolved with the availability of sufficient information in predicting their returns and security. Several studies linked dividend payout to the performance of manufacturing firms in Nigeria but a few considered information as a signal to performance not necessarily to dividend. This paper examined the usefulness of accounting information in predicting...

Author(s): Grace Oyeyemi Ogundajo, Patrick Enyi Enyi, Ishola Rufus Akintoye and Samuel Olajide Dada

January 2019

Operational efficiency and financial sustainability of listed manufacturing companies in Nigeria

This study investigates the impact of operational efficiency on the financial sustainability of listed manufacturing companies in Nigeria. The recent economic crisis in Nigeria has caused an alarming decline in financial sustainability indicators of manufacturing companies. Managers are forced to make efficient use of resources to maximize profitability so as to cope with and compete in the harsh economic condition....

Author(s): Imhanzenobe Japhet Osazefua