Meet ABATA ADEOLU MATTHEW, an Academic Staff of Lagos State University.
Financial Reporting And Taxation
Professor
Accounting
At the Accounting department office
Appointment on Visitation important
Topic: Taxation
Description: It involves researching into ways and means by which individuals and corporate establishments can be alive to their social responsibilities thereby enhancing the way in which taxation can significantly contribute to the Nigerian revenue generation drive, improve the economy and move it in the right direction while ensuring fiscal sustainability.
| # | Certificate | School | Year |
|---|---|---|---|
| 1. | Ph.D (Business Administration Management ) | Department of Business Administration, Lagos State University | 2012 |
Effects of Accounts Receivables and Debt Ratios on the Profitability of selected Nigerian quoted fFrms.
Maintenance of an optimum balance between liquidity and profitability in any organisation has been a contestable issue in financial management research, coupled with the strategic position Manufacturing and Oil and Gas sectors occupy in the Nigerian economy. This debate attracts more interest when capital structure is considered in the equation. This study therefore investigates the effects of Account Receivables and Debt Ratios on the profitability of the selected quoted manufacturing and Oil and Gas sectors. Annual reports of ten 10 firms from the two sectors were used to analyse for twelve years 2005- 2016 . Descriptive Analysis, Panel Unit Root Test, Co-integration and Panel Data Estimation Techniques were employed for the estimation of the model to test the two hypotheses. Return on Assets serves as proxy for profitability indicators while Account Receivables Ratio and Debt Rate serve as proxy for Account Receivables management and Debt Ratios indicators in the model. The result shows that Account Receivables and Debt Ratios do not have significant effect on profitability of the selected companies in Manufacturing sector. In contrast, the result also indicate that Account Receivables have negative and significant effect on profitability of the selected companies in Oil and Gas sector.
ABATA MATTHEW is a Professor at the Department of Accounting
ABATA has a Ph.D in Business Administration Management from Department of Business Administration, Lagos State University
