Mary-Fidelis Chidoziem Abiahu

CIBN Centre for Financial Studies

SCHOLARLY PAPERS

47

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Scholarly Papers (47)

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1.

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

Downloads 3,591 ( 4,452)
Citation 4

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies and University of Nigeria Enugu Campus
Downloads 3,591 (5,472)
Citation 2

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Computerized Accounting System, Manual Accounting System, Profitability

2.

Audit Firm Report and Financial Performance of Money Deposit Banks in Nigeria

The Nigerian Accountant - The Official Journal Of The Institute of Chartered Accountants of Nigeria, January/March 2017
Number of pages: 15 Posted: 04 Feb 2017
Egbunike Francis and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 1,237 (29,366)
Citation 7

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Audits Firm Characteristics, Performance, Auditors, Accounting Academics, Audit Quality, Return on Asset

3.

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 1,202 (30,636)
Citation 1

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Money Laundering, Fraud, Gross Domestic Product, Nigeria Economy

4.

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

Downloads 552 (50,478)
Citation 3

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Chike Nweze
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, University of Nigeria Enugu Campus and Nnamdi Azikiwe University - Department of Accountancy
Downloads 552 (86,216)

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Accounting Information, Share Price, Investment Decision

5.

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, p. 30–43, April 2017
Number of pages: 14 Posted: 08 May 2017 Last Revised: 10 Jun 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu and Obi Chinyere
Nnamdi Azikiwe University, CIBN Centre for Financial Studies and University of Nigeria Enugu Campus
Downloads 753 (58,853)

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Computerized Accounting System, Manual Accounting System, Profitability

6.

Effect of Corporate Tax on Sustainable Financial Performance of Listed Firms in Nigeria

Abiahu, M.C. & Nwaorgu, I. A. (2020). Effect of Corporate Tax on Sustainable Financial Performance of Listed Firms in Nigeria. Journal of Taxation and Economic Development. 19(1), 50-63
Number of pages: 14 Posted: 12 Nov 2020
Innocent Augustine Nwaorgu and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture - Department of Accounting and CIBN Centre for Financial Studies
Downloads 712 (63,338)

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Corporate tax, Return on Equity, Debt to Equity Ratio

7.

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

Downloads 560 (85,900)
Citation 13

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

Abiahu, M.C & Amahalu, N.N. (2017). Effect of taxation on dividend policy of quoted deposit money banks in Nigeria (2006-2015). EPH-International Journal of Business & Management Science, 2(3), 1-30.
Number of pages: 30 Posted: 19 Apr 2017
Mary-Fidelis Chidoziem Abiahu and Nestor Amahalu
CIBN Centre for Financial Studies and Nnamdi Azikiwe University
Downloads 398 (128,192)

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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
CIBN Centre for Financial Studies and Nnamdi Azikiwe University - Department of Accountancy
Downloads 90 (488,034)
Citation 10

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Taxation, Dividend Policy, Investment Decisions

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 CIBN Centre for Financial Studies
Downloads 72 (559,252)

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Taxation, Dividend Policy, Investment Decisions

8.

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 495 (99,781)

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Human Resource Accounting, Financial Performance, Human Capital Investment

9.

Corporate Social Responsibility Reporting and Financial Performance - A Study of Nigerian Breweries Plc

Adesunloro, B. R., Udeh, F. N., & Abiahu, M.F.C. (2019). Corporate Social Responsibility Reporting And Financial Performance- A Study Of Nigerian Breweries Plc. Archives of Business Research, 7(4), 45-57. DOI:10.14738/abr.74.6268.
Number of pages: 13 Posted: 14 Nov 2019
Babalola Raphael Adesunloro, Dr. Francis Udeh and Mary-Fidelis Chidoziem Abiahu
affiliation not provided to SSRN, Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 414 (123,612)

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Corporate Social Responsibility, Financial Reports, Organizational Performance

10.

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
Nestor Amahalu, Obi Chinyere, Mary-Fidelis Chidoziem Abiahu and Ezechukwu Beatrice
Nnamdi Azikiwe University - Department of Accountancy, University of Nigeria Enugu Campus, CIBN Centre for Financial Studies and Federal Polytechnic, Oko
Downloads 409 (125,326)
Citation 1

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Loan Management, Financial Performance, Credit Risk

11.

Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria

Udeh, F.N., Abiahu, M.C., & Tambou, L.E. (2017). Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria. The Nigerian Accountant, (50)2, 54-62
Number of pages: 9 Posted: 12 Jun 2017
Dr. Francis Udeh, Mary-Fidelis Chidoziem Abiahu and Liberty Tambou
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies and Nnamdi Azikiwe University Awka, Students
Downloads 397 (129,342)
Citation 3

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Corporate Governance, Bank Performance, Quoted Firms

12.

Tax Administration in Developing Countries

College, E. O., Abiahu, M.C., Egbunike, P.A. & Obada, P.J. (2021, January). Tax administration in developing countries. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria (CITN)
Number of pages: 23 Posted: 02 Jun 2021
Mary-Fidelis Chidoziem Abiahu, Ogodogun Emuoghene, Amaechi Egbunike and Paradise Josephine Obada
CIBN Centre for Financial Studies, Business Education Department, College of Education, Warri., Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 384 (134,331)

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Developing countries, tax administration, trade agreements, tax laws, tax regime

13.

Deferred Tax Accounting and Financial Performance: The Listed Agricultural Firms Perspective in Nigeria

Nwaorgu, I.A., Abiahu, M.C. & Iormbagah, J.A. (2019. August). Deferred Tax Accounting and Financial Performance: The Listed Agricultural Firms’ Perspective in Nigeria. In Dandago, K.I., Salawu, R.O., Akintoye, R.I. & Oyedokun, G.E. (Eds.)
Number of pages: 16 Posted: 04 Nov 2019 Last Revised: 18 Jun 2020
Innocent Augustine Nwaorgu, Mary-Fidelis Chidoziem Abiahu, Arzizeh T. Tapang and Jacob Aondohemba Iormbagah
Michael Okpara University of Agriculture - Department of Accounting, CIBN Centre for Financial Studies, Accounting Department, Michael Okpara University of Agriculture Umudike, Abia State and Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria
Downloads 340 (153,884)
Citation 1

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Cash-Flow From Operations, Deferred Tax Liability, Earnings per Share, Profit After Tax

14.

The Role of Forensic Accountants in Tax Fraud Prevention in Nigeria

Nwaorgu, I.A., Iormbagah, J.A. & Abiahu, M.C. (2021, January). The role of forensic accountants in tax fraud prevention in Nigeria. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria
Number of pages: 27 Posted: 02 Jun 2021
Innocent Augustine Nwaorgu, Jacob Aondohemba Iormbagah and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture - Department of Accounting, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and CIBN Centre for Financial Studies
Downloads 338 (154,886)

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Tax fraud, forensic accountants and tax revenue

15.

Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Downloads 286 (184,139)

Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Nosiri, H., Uwakwe, T.N. & Abiahu, M.F.C. (2021, January). Forensic accounting and tax fraud detection in the Nigerian public sector. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria.
Number of pages: 18 Posted: 14 Jul 2021
Mary-Fidelis Chidoziem Abiahu, Hilary Nosiri and Theresa Nnenna Uwakwe
CIBN Centre for Financial Studies, Gregory University Uturu - Department of Accountancy and affiliation not provided to SSRN
Downloads 196 (264,516)

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Forensic Accounting, Tax Fraud Detection, Financial Fraud, Public Sector, Nigeria

Forensic Accounting and Tax Fraud Detection in the Nigerian Public Sector

Forensic accounting and tax fraud detection in the Nigerian public sector. In Taxation, Social Contract and Economic Development. Proceedings of 4th Annual International Academic Conference of the Chartered Institute of Taxation of Nigeria 2021
Number of pages: 18 Posted: 07 Dec 2022
Hilary Nosiri, Mary-Fidelis Chidoziem Abiahu and Theresa Nnenna Uwakwe
Gregory University Uturu - Department of Accountancy, CIBN Centre for Financial Studies and affiliation not provided to SSRN
Downloads 90 (488,034)

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Forensic Accounting, Tax Fraud Detection, Financial Fraud, Public Sector, Nigeria

16.

Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria

Abiahu, M.-F. C., Udeh, N. F., Okegbe, T. O., & Eneh, O. M. (2020). Fair Value Accounting and Reporting, and Firm Value: Evidence from Quoted Deposit Money Banks in Nigeria. Asian Journal of Economics, Business and Accounting, 17(1), 46-53. https://doi.org/10.9734/ajeba/2020/v17i130253
Number of pages: 8 Posted: 20 Oct 2020
Mary-Fidelis Chidoziem Abiahu, Dr. Francis Udeh and Theophilus Okegbe
CIBN Centre for Financial Studies, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University
Downloads 279 (192,410)

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Fair value, financial instruments, firm value, historical cost, profitability

17.

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, University of Nigeria Enugu Campus and Nnamdi Azikiwe University
Downloads 205 (254,478)
Citation 1

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Risk-Based Audit, Internal Control, Audit Risk

18.

Influence of Professional Ethics and Standards in Less Developed Countries: An Assessment of Professional Accountants in Nigeria

Asian Journal of Economics, Business and Accounting, 6(1): 1-9, 2018; Article no. AJEBA.38434
Number of pages: 9 Posted: 24 Feb 2018
Charles Emenike Ezeagba and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 174 (294,492)
Citation 1

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profession, ethics, standards, accountants, auditors

19.

Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?

Nwaorgu, I. A.; Abiahu, M. C.; Iormbagah, J. A. & Egbunike, P. A. (2019). Creative Accounting, Audit Risk and Audit Failure in Nigeria: What is the Auditor’s Perspective?. International Journal of Economics, Business and Management Studies, 6(2): 261-271.
Number of pages: 11 Posted: 23 Oct 2019
Innocent Augustine Nwaorgu, Mary-Fidelis Chidoziem Abiahu, Jacob Aondohemba Iormbagah and Amaechi Egbunike
Michael Okpara University of Agriculture - Department of Accounting, CIBN Centre for Financial Studies, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 169 (301,845)
Citation 1

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Audit failure, Audit risk, Auditors’ perspective, Creative accounting, Earnings management, International standards on auditing

20.

Impact of Balanced Scorecard on Firm Value of Quoted Manufacturing Companies in Nigeria

The Nigerian Accountant, Vol. 50, No. 4, October/December 2017
Number of pages: 7 Posted: 09 Dec 2017
Emmanuel Ikechukwu Okoye, Austin Odum, Mary-Fidelis Chidoziem Abiahu and Chinwe Odum
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies and Chukwuemeka Odumegwu Ojukwu University
Downloads 164 (309,723)
Citation 3

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Balanced Scorecard, Firm Value

21.

Financial Disclosures X-Ray and Predictions: Professional Appropriateness to Creative Accounting Practices in Nigeria

Downloads 154 (326,622)
Citation 3

Financial Disclosures X-Ray and Predictions: Professional Appropriateness to Creative Accounting Practices in Nigeria

Asian Journal of Economics, Business and Accounting, 4(1), 2017
Number of pages: 14 Posted: 22 Aug 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and CIBN Centre for Financial Studies
Downloads 105 (439,395)

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Altman Z-scores ratio; beneish 8-predictive ratios; creative accounting practices; Dangote cement company; pre and post IFRS reporting periods; professional accountants.

Financial Disclosures X-Ray and Predictions: Professional Appropriateness to Creative Accounting Practices in Nigeria

Asian Journal of Economics, Business and Accounting, Vol. 4(1), p. 1-14, 2017, DOI:10.9734/AJEBA/2017/35679
Number of pages: 14 Posted: 22 Aug 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University and CIBN Centre for Financial Studies
Downloads 49 (680,246)
Citation 1

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Altman Z-Scores Ratio; Beneish 8-Predictive Ratios; Creative Accounting Practices; Dangote Cement Company; Pre and Post IFRS Reporting Periods; Professional Accountants

22.

Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics

Downloads 153 (328,400)
Citation 4

Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics

Nwoye, U.J., Ekesiobi, C., Obiorah, J., & Abiahu, M.C. (2016). Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics, The Nigerian Accountant, 49(4): pp. 42 – 48.
Number of pages: 10 Posted: 27 Dec 2016
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Justina Obiorah and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and CIBN Centre for Financial Studies
Downloads 88 (495,075)
Citation 3

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Brainstorming, Cost of audit, Fraud detection, Fraudulent financial reporting, SAS 99, True and fair view

Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics

Nwoye, Ugochukwu John, Chukwunonso, Ekesiobi, Obiorah, Justina N and Abiahu, Mary-Fidelis Chidoziem, Inclusive Application of SAS No. 99 in the Effective Deterrence of Fraudulent Financial Reporting in Nigeria: Perception of Professional Accountants in Practice, Industries and Academics
Number of pages: 10 Posted: 18 Jan 2017
Dr. Ugochukwu Nwoye, Ekesiobi Chukwunonso, Justina Obiorah and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Anambra State University, Federal Polytechnic Oko and CIBN Centre for Financial Studies
Downloads 65 (591,868)
Citation 1

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Brainstorming, Cost of audit, Fraud detection, Fraudulent financial reporting, SAS 99, True and fair view

23.

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
Ogbodo Cy. Okenwa, Nestor Amahalu and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 152 (331,959)
Citation 3

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Financial Performance, Intellectual Capital, Knowledge Asset, VAIC

24.

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
Downloads 137 (358,640)
Citation 5

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Corporate Governance, Borrowing Cost, Cost of Capital

25.

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

Chapter 3 in: Managing Diversification for Sustainable Development in Sub-Saharan Africa - Proceedings of Faculty of Management Sciences' 2016 International Conference, 8th-10th November, ISBN: 978-978-8517-67-2
Number of pages: 14 Posted: 12 Jan 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Okika Christian and Obi Chinyere
Nnamdi Azikiwe University, CIBN Centre for Financial Studies, Nnamdi Azikiwe University and University of Nigeria Enugu Campus
Downloads 137 (358,640)

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Capital structure, Profitability, Leverage

26.

Nigerian Banks and Global Ranking: The IFRS Compliance Impact

Nwoye, U.J., Abiahu Mary-Fidelis C., Obiorah, J., & Ekesiobi, C. (2017). Nigerian Banks and Global Ranking: The IFRS Compliance Impact, The Nigerian Accountant, April/June, 1 – 37.
Number of pages: 12 Posted: 12 Jun 2017
Dr. Ugochukwu Nwoye, Mary-Fidelis Chidoziem Abiahu, Justina Obiorah and Ekesiobi Chukwunonso
Nnamdi Azikiwe University - Department of Accountancy, Students, CIBN Centre for Financial Studies, Federal Polytechnic Oko and Anambra State University
Downloads 124 (386,935)

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Compliance, Financial Reporting Practices, Financial Statements, IFRS, IFRS Disclosure requirements.

27.

Assessment of Deferred Tax Recognition and Measurement Under IFRS and Nigeria-SAS: An Empirical Examination

Ogbodo Cy. Okenwa, Francis, Egbunike Chinedu and Abiahu, Mary-Fidelis Chidoziem, Assessment of Deferred Tax Recognition and Measurement Under IFRS and Nigeria- SAS: An Empirical Examination (November 24, 2017)
Number of pages: 21 Posted: 30 Nov 2017
Ogbodo Cy. Okenwa, Egbunike Francis and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 122 (391,689)
Citation 1

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Deferred Tax, Deferred Tax Assets and Liabilities, IFRS Recognition, Nigerian GAAP

28.

Corporate Life Cycle and Classification Shifting in Financial Statements: Evidence from Quoted Manufacturing Firms in Nigeria

Abiahu, M.C., Egbunike, P.A., Udeh, F.N., Egbunike, F.C. & Amahalu, N.N. (2019). Corporate life cycle and classification shifting in financial statements: Evidence from quoted manufacturing firms in Nigeria. Amity Business Review, Vol 20(2), 75-91
Number of pages: 17 Posted: 08 Feb 2021
Mary-Fidelis Chidoziem Abiahu, Amaechi Egbunike, Dr. Francis Udeh, Egbunike Francis and Nestor Amahalu
CIBN Centre for Financial Studies, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 119 (398,866)

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audited financial statements, classification shifting, corporate life cycle

29.

Effect of Creative Accounting on Audit Risk and Audit Failure in Nigeria: The Auditor’s Perspective.

Nwaorgu, I.A., Abiahu, M.C., Iormbagah, J.A. & Egbunike, P.A. (2019. April). Effect of Creative Accounting on Audit Risk and Audit Failure in Nigeria: The Auditor’s Perspective. In Contemporary issues in business, accounting and fintech. Proceedings of 5th Annual International Academic Conference
Number of pages: 12 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Innocent Augustine Nwaorgu, Jacob Aondohemba Iormbagah and Amaechi Egbunike
CIBN Centre for Financial Studies, Michael Okpara University of Agriculture - Department of Accounting, Department of Accounting, College of Management Sciences, Michael Okpara University of Agriculture Umudike, Umuahia, Abia State, Nigeria and Nnamdi Azikiwe University - Department of Accountancy
Downloads 119 (398,866)

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Creative Accounting, Audit Risk and Audit Failure

30.

Convergence of Accounting Standards and Financial Reporting Quality of Brewery Industry in Nigeria

Onodi, B.E., Nwaorgu, I. A., Edibo, S. J. & Abiahu, M. C. (2018). Proceedings of 4th Annual International Academic Conference on Accounting and Finance.
Number of pages: 21 Posted: 29 Aug 2018
Benjamin Ezugwu Onodi, Innocent Augustine Nwaorgu, Sarah Joy Edibo and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture, Michael Okpara University of Agriculture - Department of Accounting, Michael Okpara University of Agriculture - Department of Accounting and CIBN Centre for Financial Studies
Downloads 99 (454,931)

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Convergence, Accounting Standards, Financial Reporting Quality and Brewery Industry in Nigeria

31.

Combating Financial Crimes: The Role of Accountants and External Auditors (A Study of First Bank of Nigeria Plc)

Proceedings of 5th Annual International Academic Conference (2019, April)
Number of pages: 13 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Faith Erinma Onyebuenyi and Amaechi Egbunike
CIBN Centre for Financial Studies, Faculty of Management Sciences National Open University of Nigeria Lagos and Nnamdi Azikiwe University - Department of Accountancy
Downloads 98 (458,039)

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audit, detection, financial crimes, financial statements, fraud

32.

Management Information System and the Financial Performance of Listed Consumer Goods Companies in Nigeria

ICAN Students’ Journal, 25 (4). 9-16, 2021
Number of pages: 8 Posted: 10 May 2022
Benjamin Ezugwu Onodi, Ezug Ibiam Oti, Paradise Josephine Obada and Mary-Fidelis Chidoziem Abiahu
Michael Okpara University of Agriculture, Independent, Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 88 (490,591)

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Management accounting information system, management information system, sales management system, budgetary control system, financial performance

33.

Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria

Egbunike, A.P., Abiahu, M.F.C (2017). Financial Information Disclosure and the Reliability of Fair Value Estimations in Published Financial Statements: Evidence from Real Estate Sector in Nigeria. Asian Journal of Economics, Business and Accounting, 5(1): 1-7
Number of pages: 7 Posted: 06 Nov 2017
Amaechi Egbunike, Mary-Fidelis Chidoziem Abiahu and Sandra Okwuada
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies and Nnamdi Azikiwe University - Department of Accountancy
Downloads 87 (494,069)

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Accounting information; fair value; information disclosure

34.

Achieving Transparent Ifrs Financial Reporting in Nigeria and Ghana: The B & B Model Effect

NWOYE, U.J., ADENIYI, S.I. & ABIAHU, M.C. (2020). ACHIEVING TRANSPARENT IFRS FINANCIAL REPORTING IN NIGERIA AND GHANA: THE B & B MODEL EFFECT. Journal of Taxation and Economic Development Vol. 19,(2), 34-64
Number of pages: 31 Posted: 07 Apr 2021
Dr. Ugochukwu Nwoye, Segun Adeniyi and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Students, Nnamdi Azikiwe University - Department of Accountancy and CIBN Centre for Financial Studies
Downloads 85 (501,288)

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B & B Model, Faithful Representation Quality, IFRS Financial Disclosures, Manufacturing companies, Transparency

35.

Modeling Correlation between Shareholders Dividends and Corporate Performance in Nigeria

Udeh, F. N., Abiahu, M. C. & Ogbekhilu, M.E. (2018). Proceedings of 4th Annual International Academic Conference of the Institute of Chartered Accountants of Nigeria.
Number of pages: 25 Posted: 29 Aug 2018 Last Revised: 03 Sep 2018
Dr. Francis Udeh, Mary-Fidelis Chidoziem Abiahu and Marvel Ejefu Ogbekhilu
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies and Nnamdi Azikiwe University - Department of Accountancy
Downloads 73 (547,786)
Citation 2

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dividend payout, bird-in-the-hand theory, and corporate performance

36.

Policy Implications of Finance Act, 2020: (Towards Tax Policy Reforms & Economic Recovery)

Abiahu, Mary-Fidelis Chidoziem and Oyedokun, Godwin and Fowokan, Titi and Akintoye, Rufus Ishola and Awogbade, Adefisayo and Adeyemi, Ayodeji, Policy Implications of Finance Act, 2020: (Towards Tax Policy Reforms &Amp; Economic Recovery) (February 28, 2021). Available at SSRN: https://ssrn.com/abstr
Number of pages: 38 Posted: 12 Aug 2021 Last Revised: 31 Mar 2022
Prof. Godwin Emmanuel Oyedokun, Titi Fowokan, Prof. Rufus Ishola Akintoye, Muammed Taofeeq Abdulrazaq, Adefisayo Awogbade, Kareem Adedokun, Mary-Fidelis Chidoziem Abiahu, Monday Akonafua and Ayodeji Adeyemi
Lead City University Ibadan Nigeria, affiliation not provided to SSRN, affiliation not provided to SSRN, Lagos State University, affiliation not provided to SSRN, Independent, CIBN Centre for Financial Studies, Independent and affiliation not provided to SSRN
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Finance Act 2020, Tax Policy, Nigerian Tax Laws, Tax law amendment

37.

The Nigerian 2019 Finance Act: The Good and the Flip Sides

Akintoye, R.I., Oyebamiji, T.A., Chukwuma, U.J., Abiahu, M.F.C. & Awogbade, A. (2020). The Nigerian 2019 Finance Act: The Good and the Flip Sides. Lagos: Chartered Institute of Taxation of Nigeria, CITN RESEARCH PUBLICATION SERIES No. 2
Number of pages: 102 Posted: 28 Mar 2021
Prof. Rufus Ishola Akintoye, Mary-Fidelis Chidoziem Abiahu and Adefisayo Awogbade
affiliation not provided to SSRN, CIBN Centre for Financial Studies and affiliation not provided to SSRN
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The Nigerian 2019 Finance Act

38.

Modelling Correlation between Shareholders Dividends and Corporate Performance in Nigeria

Abiahu, M.F.C., Udeh, F.N. & Ogbekhilu, M.E. (2018). Modelling correlation between shareholders dividends and corporate performance in Nigeria. Journal of Modern Accounting and Auditing, October 2018, Vol. 14, No. 10, 570-581 doi: 10.17265/1548-6583/2018.10.004
Number of pages: 12 Posted: 04 Nov 2019
Mary-Fidelis Chidoziem Abiahu, Dr. Francis Udeh and Marvel Ejefu Ogbekhilu
CIBN Centre for Financial Studies, Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Downloads 68 (569,294)
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dividend payout, bird-in-the-hand theory, corporate performance

39.

Handbook on Transfer Pricing Documentation

Folorunsho, A., Adegite, V., Adebule, O. & Abiahu, M.C (Eds.). (2020). Handbook On Transfer Pricing Documentation. Lagos: Chartered Institute of Taxation of Nigeria.
Number of pages: 117 Posted: 04 Apr 2022
Mary-Fidelis Chidoziem Abiahu and Albert Albert Folorunsho
CIBN Centre for Financial Studies and Pedabo Associates Limited
Downloads 54 (637,893)

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Transfer Pricing, Comparability Analysis, Transfer Pricing Methods, Intragroup Services, Cost Contribution Arrangement, Transfer Pricing Review and Audit, Advanced Pricing Agreements, Transfer Pricing Documentation Requirements

40.

Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC

Okoye, E. I., Nwoye, U.J., Abiahu, M.-F.C. (2018). Forestalling Ingenious Approach to Financial Reporting in Post IFRS Regime in Dangote Cement Company Nigeria PLC, International Journal of Academic Research in Accounting, Finance and Management Sciences 8 (2): 259-271. DOI: 10.6007/IJARAFMS/v8-i2/4
Number of pages: 13 Posted: 30 Aug 2018
Emmanuel Ikechukwu Okoye, Dr. Ugochukwu Nwoye and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of Accountancy, Students and CIBN Centre for Financial Studies
Downloads 51 (654,550)
Citation 1

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Altman Model, Beneish 8-Predictive Variables, Creative Accounting Practices, Dangote Cement Company, Financial Data Integrity, IFRS

41.

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

Amahalu, N.N., Abiahu, M.C., Nweze, C.L. & Obi, C.J. (2017). Effect of corporate governance on borrowing cost of quoted brewery firms in Nigeria (2010-2015). EPH-International Journal of Business & Management Science, 2(3), 31-57.
Number of pages: 27 Posted: 19 Apr 2017
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Chike Nweze and Obi Chinyere
Nnamdi Azikiwe University, CIBN Centre for Financial Studies, Nnamdi Azikiwe University - Department of Accountancy and University of Nigeria Enugu Campus
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Corporate Governance, Borrowing Cost, Cost of Capital

42.

Understanding Solid Minerals Law and Taxation

Akanni-Allimi, A., Erikume, K., Ogunsola, L., Salako, A. & Abiahu, M.C (Eds.). (2020). Understanding Solid Minerals Law and Taxation. Lagos: Chartered Institute of Taxation of Nigeria.
Number of pages: 118 Posted: 12 Apr 2022
Mary-Fidelis Chidoziem Abiahu
CIBN Centre for Financial Studies
Downloads 46 (683,879)

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Overview of Nigeria's Solid Mineral Industry, Legal Framework of Mines and Solid Minerals, Role of Institutional and Regulatory Bodies on Mines and Solid Minerals, Nigeria's Fiscal Regime in Mines and Solid Minerals

43.

Determinants of Organizational Performance in Trade Associations: Evidence from Professional Bodies in Nigeria

Emeni, FK., Ajide, F.M., Ogunnoiki, O., Akande, S.O., Adeshola, A.S., Abiahu, M.C. & Adebayo, O.B. (2018). Determinants of organisational performance in trade associations: Evidence from professional bodies in Nigeria. Amity Business Review, Vol 19(2): 59-72
Number of pages: 14 Posted: 25 Oct 2019
Francis Kehinde Emeni, Folorunsho Ajide, Oludaisi Ogunnoiki, Solomon Akande, Adeniyi Adeshola, Mary-Fidelis Chidoziem Abiahu and Odunayo Adebayo
University of Benin - Department of Accounting, Obafemi Awolowo University - Department of Economics, affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, CIBN Centre for Financial Studies and affiliation not provided to SSRN
Downloads 44 (696,480)
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information technology, human resources, customer relation, stakeholders' perception

44.

Debt structure and financial performance: Evidence from listed construction firms in Nigeria

Meshack, Aggreh and Nworie, Gilbert Ogechukwu and Abiahu, Mary-Fidelis Chidoziem and Abiahu, Mary-Fidelis Chidoziem, Debt Structure and Financial Performance: Evidence from Listed Construction Firms in Nigeria (December 1, 2022).
Number of pages: 51
Aggreh Meshack, Gilbert Ogechukwu Nworie and Mary-Fidelis Chidoziem Abiahu
Nnamdi Azikiwe University - Department of Accountancy, Department of Accountancy and CIBN Centre for Financial Studies
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Debt structure, financial performance, total debt to asset ratio, total debt to equity ratio and noncurrent debt to asset ratio, return on assets

45.

Winning and Retaining Customers- Marketing Basics for SMEs

Abiahu, M.C. (2010). Winning and retaining customers: Marketing approach for the small businesses. Sokka International Customer Forum 2010. Pp 12-13
Posted: 20 Nov 2023
Mary-Fidelis Chidoziem Abiahu
CIBN Centre for Financial Studies

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Marketing mix, marketing plan, profitability

46.

Maximising the Benefits of Free Trade Agreements among Nations: Lessons for Nigeria

Akintoye, R.I., Oyedele, T., Oyebamiji, T.A., Ganiyu, Y.O., Awogbade, A. & Abiahu. Maximising the Benefits of Free Trade Agreements Among Nations: Lessons for Nigeria. Lagos: Chartered Institute of Taxation of Nigeria. ISBN: 9789785787801
Posted: 28 Mar 2021
Mary-Fidelis Chidoziem Abiahu, Prof. Rufus Ishola Akintoye and Adefisayo Awogbade
CIBN Centre for Financial Studies, affiliation not provided to SSRN and affiliation not provided to SSRN

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African Continental Free Trade Agreement (AfCFTA), Chartered Institute of Taxation of Nigeria,

47.

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
Nestor Amahalu, Mary-Fidelis Chidoziem Abiahu, Obi Chinyere and Okika Christian
Nnamdi Azikiwe University - Department of Accountancy, CIBN Centre for Financial Studies, University of Nigeria Enugu Campus and Nnamdi Azikiwe University

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Capital Structure, Profitability, Leverage

Other Papers (1)

Total Downloads: 15
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1.

Improving the Standard of Education in Nigeria - Professional Qualifications to Rescue

Abaihu, Mary-Fidelis Chidoziem, Improving the Standard of Education in Nigeria - Professional Qualifications to Rescue (October 30, 2012). Available at SSRN: https://ssrn.com/abstract=2895224
Number of pages: 2 Posted: 19 Jan 2017
Mary-Fidelis Chidoziem Abiahu
CIBN Centre for Financial Studies
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Professionalism, Education