Nestor Amahalu

Nnamdi Azikiwe University - Department of Accountancy

Awka, Anambra 23400

Nigeria

SCHOLARLY PAPERS

30

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Top 21,389

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2,226

SSRN CITATIONS
Rank 25,185

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Top 25,185

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Scholarly Papers (30)

1.

Effect of Integrated Personnel and Payroll Information System (IPPIS) on Federal Government Recurrent Expenditure in Nigeria

Proceedings of NAA National Conference, Federal University, Otuoke, Bayelsa State, 2016
Number of pages: 29 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University Awka, Students
Downloads 203 (149,766)

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Integrated Personnel and Payroll Information System, Recurrent Expenditure, Personnel Cost

2.

Effect of Firm Characteristics on Financial Performance of Quoted Deposit Money Banks in Nigeria

Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of Readings), 2017
Number of pages: 25 Posted: 28 Jul 2017 Last Revised: 23 Sep 2017
Ezechukwu Beatrice and Nestor Amahalu
Federal Polytechnic, Oko and Nnamdi Azikiwe University - Department of Accountancy
Downloads 188 (161,670)

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Firm characteristic, firm size and financial performance

3.

Effect of Human Resource Accounting on Profitability of Selected Quoted Telecommunication Firms in Nigeria

Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of readings), 2017
Number of pages: 36 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Clementina Agbionu and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University, Awka and University of Nigeria Enugu Campus
Downloads 166 (179,662)
Citation 1

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Human Resource Accounting, Profitability, Human Capital

Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria

Chapter 57 in the proceedings of the 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 22 Posted: 20 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 143 (203,892)

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Capital Adequacy, Financial Performance, Non-Performing Assets

Effect of Capital Adequacy on Financial Performance of Quoted Deposit Money Banks in Nigeria

Amahalu, N.N., Okoye, E.I., Nweze, C.L., Obi, C.J., & Okika, E.C. (2017). EFFECT OF CAPITAL ADEQUACY ON FINANCIAL PERFORMANCE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA. The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 22 Posted: 27 Feb 2018
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 12 (594,017)

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Capital Adequacy, Financial Performance, Non-Performing Assets

5.

Effect of the Adoption of International Financial Reporting Standard (IFRS) on Financial Performance: Empirical Evidence from Banks Quoted on the Nigeria Stock Exchange

Research Journal of Financial Sustainability Reporting (2016)
Number of pages: 19 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 132 (217,036)

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International Financial Reporting Standard, Financial Performance, Profitability, Equity

6.

Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria

International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, pp. 30-43, April 2017
Number of pages: 14 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 130 (219,538)

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Computerized Accounting System, Manual Accounting System, Profitability

7.

Effect of Backflush Accounting on Financial Performance of Quoted Food and Beverage Firms in Nigeria

EPH - International Journal of Medical and Health Science, Vol. 2(3), p. 58-80, March 2017
Number of pages: 23 Posted: 12 Jun 2017
Nestor Amahalu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 127 (224,894)

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Backflush Accounting, Financial Performance, Just-in-Time

Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)

International Journal of Business & Management Science, March 2017
Number of pages: 30 Posted: 26 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 11 (600,849)

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Taxation, Dividend Policy, Investment Decisions

Effect of Taxation on Dividend Policy of Quoted Deposit Money Banks in Nigeria (2006-2015)

EPH - International Journal of Business & Management Science, 2017
Number of pages: 30 Posted: 26 Jul 2017 Last Revised: 10 Sep 2017
Mary-Fidelis Chidoziem Abiahu and Nestor Amahalu
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 5 (643,506)
Citation 1

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Taxation, Dividend Policy, Investment Decisions

Effect of Accounting Information on Market Share Price of Selected Firms Listed on Nigeria Stock Exchange

International Journal of Recent Advances in Multidisciplinary Research Vol. 05, Issue 01, pp.3366-3374, January, 2018
Number of pages: 9 Posted: 22 Feb 2018
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 105 (258,194)

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Accounting Information, Share Price, Investment Decision

Effect of Accounting Information on Market Share Price of Selected Firms Listed on Nigeria Stock Exchange

International Journal of Recent Advances in Multidisciplinary Research, 5(1), 3366-3374, 2018
Number of pages: 9 Posted: 21 Feb 2018
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 14 (580,160)

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Accounting Information, Market Share Price, Earnings per Share

10.

Effect of Human Resource Accounting on Financial Performance of Quoted Deposit Money Banks in Nigeria

Abiahu, Mary-Fidelis Chidoziem, Amahalu, Nestor Ndubuisi, Chinyere, Obi Juliet and Christian, Okika Elochukwu, Effect of Human Resource Accounting on Financial Performance of Quoted Deposit Money Banks in Nigeria (September 31, 2016)
Number of pages: 10 Posted: 10 Oct 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 105 (256,690)

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Human Resource Accounting, Financial Performance, Human Capital Investment

11.

Effect of Financial Leverage on Dividend Policy of Quoted Conglomerates (2010-2015)

Chapter 10 in Managing Diversification for Sustainable Development in Sub-Saharan Africa: Proceedings of 2016 International Conference of the Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, 8th-10th November, 2016
Number of pages: 13 Posted: 20 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 100 (267,130)

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Financial Leverage, Dividend Policy, Total Debt, Earnings before Interest and Tax

12.

Determinants of Audit Quality: Evidence from Deposit Money Banks Listed on Nigeria Stock Exchange

International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, April 2017
Number of pages: 14 Posted: 26 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 90 (284,083)

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Audit quality, audit fees, audit tenure, audit firm size

13.

Loan Management and Financial Performance of Quoted Deposit Money Banks in Nigeria

The 2017 International Conference on African Entrepreneurship and Innovation for Sustainable Development (AEISD)
Number of pages: 21 Posted: 05 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 79 (307,692)

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Loan Management, Financial Performance, Credit Risk

14.

The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange

Okoye, PVC, Okoye JN & Amahalu, NN (2015). The Impact of Human Resources Accounting on Corporate Valuation of Banks Listed on the Nigerian Stock Exchange. 2(1), 182-210
Number of pages: 35 Posted: 01 Jun 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University Awka, Students and Nnamdi Azikiwe University - Department of Accountancy
Downloads 77 (312,391)

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human resource accounting, Corporate Valuation, Banking Sector

15.

Effect of Cash Holding on Financial Performance of Selected Quoted Insurance Firms in Nigeria

Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of Readings), 2017
Number of pages: 28 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 60 (357,040)

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Cash holding, Liquidity management and financial performance

16.

Effect of International Financial Reporting Standards Adoption on Cost of Equity Capital of Banks Quoted on Nigeria Stock Exchange

Research Journal of Financial Sustainability Reporting, July-December 2016
Number of pages: 12 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic, Oko
Downloads 58 (362,996)

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International Financial Reporting Standards, Equity Capital, Earning per Share, Cost of Equity

17.

Audit Quality Determinants: Evidence from Quoted Health Care Firms in Nigeria

International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(4), 216-231
Number of pages: 16 Posted: 26 Feb 2018
Nestor Amahalu, Moses Nnoruga Okeke and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Independent and University of Nigeria Enugu Campus
Downloads 54 (375,733)

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Audit Report, Audit Quality, Audit Tenure

18.

Effect of Financial Leverage on Dividend Policy of Quoted Conglomerates in Nigeria

Proceedings of Faculty of Management Sciences' 2016 International Conference
Number of pages: 15 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 52 (382,054)

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Financial Leverage, Dividend Policy, Total Debt, Earnings before Interest and Tax

19.

Effect of Intellectual Capital on Financial Performance of Quoted Deposit Money Banks in Nigeria (2010-2015)

Journal of Global Accounting, Vol. 5, No. 1, April 2017
Number of pages: 15 Posted: 27 Feb 2018
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 48 (395,582)

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Financial Performance, Intellectual Capital, Knowledge Asset, VAIC

20.

Effect of Risk-Based Audit on Quality Internal Control of Selected Deposit Money Banks in Nigeria

Abiahu, Mary-Fidelis Chidoziem, Amahalu, Nestor Ndubuisi, Chinyere, Obi Juliet and Christian, Okika Elochukwu, Effect of Risk-Based Audit on Quality Internal Control of Selected Deposit Money Banks in Nigeria (September 31, 2016)
Number of pages: 11 Posted: 10 Oct 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 48 (395,582)

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Risk-Based Audit, Internal Control, Audit Risk

21.

Effect of Corporate Governance on Borrowing Cost of Quoted Brewery Firms in Nigeria (2010-2015)

EPH - International Journal of Business & Management Science, Vol. 2(3), p. 31-57, March 2017
Number of pages: 27 Posted: 12 Jun 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 37 (437,135)

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Corporate Governance, Borrowing Cost, Cost of Capital

22.

Corporate Social Responsibility and Financial Performance Of Quoted Deposit Money Banks in Nigeria

Asian Journal of Science and Technology, 8(12),7183-7191, 2017
Number of pages: 9 Posted: 21 Feb 2018
Nestor Amahalu, Ezechukwu Beatrice and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic, Oko and University of Nigeria Enugu Campus
Downloads 36 (441,217)

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Corporate Social Responsiblility, Financial Performance, Donations

23.

Effect of Forensic Accounting Application on Financial Crime Detection in Deposit Money Banks in Anambra State

International Journal of Advanced Engineering and Management Research, 2(6), 2350-2379, 2017
Number of pages: 30 Posted: 21 Feb 2018
Nestor Amahalu, Ezechukwu Beatrice and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, Federal Polytechnic, Oko and University of Nigeria Enugu Campus
Downloads 34 (449,694)

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Forensic Accounting, Financial Crime, Data Mining, Rogue Trading

24.

Effect of Cash Holding on Financial Performance Of Selected Quoted Insurance Firms in Nigeria

Journal of Marketing Management and Consumer Behavior, Vol. 2, Issue 1 (2017) 90-112
Number of pages: 23 Posted: 21 Feb 2018
Nestor Amahalu and Beatrice O Ezechukwu
Nnamdi Azikiwe University - Department of Accountancy and Federal Polytechnic Oko
Downloads 31 (463,185)

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Cash Holdings, Tobin's Q, Growth Opportunities

25.

Effect of Money Laundering on Nigerian Economy

Research Journal of Financial Sustainability Reporting, Vol. 1(2), p. 143-156, July-December 2016
Number of pages: 14 Posted: 21 Jul 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 25 (493,907)

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Money Laundering, Fraud, Gross Domestic Product, Nigeria Economy

26.

Cashflow Statement and Liquidity: Empirical Evidence from Quoted Banks in Nigeria (2010-2015)

Proceedings of Faculty of Management Sciences' 2016 International Conference, Nnamdi Azikiwe University, Awka
Number of pages: 16 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 20 (522,664)

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Operating cashflow, investing cashflow, financing cashflow and liquidity

27.

Due Process and Fiscal Responsibility Act As Tools for Effective Fund Management in Nigeria

2014 Conference Proceedings, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka.
Number of pages: 25 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Uche Egolum and Janefrances Okoye
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University, Awka and Nnamdi Azikiwe University Awka, Students
Downloads 17 (540,348)

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Due Process, Fiscal Responsibility Act, Fund Management

28.

Corporate Governance and Organizational Profitability: Empirical Evidence from Quoted Natural Resources Firms in Nigeria (2010-2015)

Proceedings of Faculty of Management Sciences' 2016 International Conference, Nnamdi Azikiwe University, Awka
Number of pages: 16 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, Nnamdi Azikiwe University, Awka and Nnamdi Azikiwe University, Awka
Downloads 14 (558,176)

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Corporate Governance, Profitability and Audit Committee Independence

29.

Attitudinal Change, Power of Thought and Empowerment: The Indisputable Nexus

Contemporary Issues in Business Management: A Multidisciplinary Approach (Book of Readings), 2017
Number of pages: 8 Posted: 28 Jul 2017 Last Revised: 10 Sep 2017
Nestor Amahalu, Clementina Agbionu and Uche Egolum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University, Awka and Nnamdi Azikiwe University, Awka
Downloads 5 (615,838)

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Attitudinal change, Power of Thought, Empowerment

30.

Determinants of Capital Structure: Empirical Evidence from Quoted Electrical and Electronic Technology Firms in Nigeria (2010-2015)

Proceedings of the Faculty of Management Sciences' 2016 International Conference, Nnamdi Azikiwe University, Awka, 8th-10th November
Posted: 27 Jul 2017 Last Revised: 19 Feb 2018
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus and Nnamdi Azikiwe University

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Capital Structure, Profitability, Leverage