May 2011

Comparative analysis of the impact of mergers and acquisitions on financial efficiency of banks in Nigeria

Mergers and acquisitions in the Nigerian banking sector are reform strategies recently adopted to reposition the banking sector. These were done to achieve improved financial efficiency, forestall operational hardships and expansion bottlenecks. It is against this backdrop that the paper made a comparative analysis of the impact of mergers and acquisitions on financial efficiency of banks in Nigeria. This paper used...

Author(s): Joshua Okpanachi

May 2011

A comparative evaluation of South African SME financial statements against the IFRS requirements

Research revealed that strong enforcement of accounting standards would improve the quality of financial reporting. As a result, information communicated by management to existing and potential shareholders should also improve. Proper financial reporting is however not necessarily an SME objective. Traditionally SME owners also fulfil a management function in the business. Moreover, little evidence exist that disclosure...

Author(s): Danie Schutte and Pieter Buys