Purpose of the article: This study examines the comparative abilities of accrual-based and cash-based accounting information to predict future operating cash flows with particular focus on quoted Nigerian non-financial companies. Secondary data were utilized for the study and were extracted from...

Purpose of the article: Put and call prices have a deterministic relationship for identical options irrespective of the investor dmand. The theoretical put-call parity (PCP) relationship may be analysed to explore the arbitrage opportunity and determine the extent of market efficiency. We have...

Purpose of the article: Knowing the factors that affect organisation's performance is a prerequisite for successful management. But it should be remembered that these factors do not act separately and that it is always necessary to examine the manner in which they interact and the level of...