THE IMPACT OF CAPITAL ALLOWANCE ON INVESTMENT DECISION OF SELECTED OIL AND GAS COMPANIES IN NIGERIA
| Dublin Core | PKP Metadata Items | Metadata for this Document | |
| 1. | Title | Title of document | THE IMPACT OF CAPITAL ALLOWANCE ON INVESTMENT DECISION OF SELECTED OIL AND GAS COMPANIES IN NIGERIA |
| 2. | Creator | Author's name, affiliation, country | F. I. Ahakiri; Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria |
| 2. | Creator | Author's name, affiliation, country | J. O. Oboh; Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria |
| 3. | Subject | Discipline(s) | |
| 3. | Subject | Keyword(s) | capital allowance, investment decision, oil and gas companies, Nigeria |
| 4. | Description | Abstract | The study focused on the impact of capital allowance on investment decision of selected oil and gas companies in Nigerian. Expo-facto research design was adopted. Two hypotheses were formulated to guide the study and were tested at 95 percent confidence level. The population consists of fifteen (15) oil and gas companies listed on the Nigerian Stock Exchange, the sample size used was seven oil and gas companies and judgmental sampling technique was adopted for the study. Data for the study were collected through secondary source. This was analyzed with Ordinary Least Square (OLS) regression technique. And the result of the hypotheses tested revealed that there is a positive and significant relationship between capital allowance and investment decision. Based on the findings, it was recommended that government should set up a body that will ensure regular review of capital allowance provided to investors and ensure that gray areas are addressed in order to enhance and attract more investors.
JEL: D24, E22, G11
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| 5. | Publisher | Organizing agency, location | Open Access Publishing Group |
| 6. | Contributor | Sponsor(s) | |
| 7. | Date | (YYYY-MM-DD) | 2017-11-14 |
| 8. | Type | Status & genre | Peer-reviewed Article |
| 8. | Type | Type | |
| 9. | Format | File format | PDF, ACADEMIA.EDU, READ THE FULL ARTICLE ON CALAMEO |
| 10. | Identifier | Uniform Resource Identifier | https://oapub.org/soc/index.php/EJMMS/article/view/243 |
| 10. | Identifier | Digital Object Identifier (DOI) | http://dx.doi.org/10.46827/ejmms.v0i0.243 |
| 11. | Source | Title; vol., no. (year) | European Journal of Management and Marketing Studies; Vol 2, No 3 (2017) |
| 12. | Language | English=en | en |
| 13. | Relation | Supp. Files | |
| 14. | Coverage | Geo-spatial location, chronological period, research sample (gender, age, etc.) | |
| 15. | Rights | Copyright and permissions |
Copyright (c) 2018 F. I. Ahakiri, J. O. Oboh This work is licensed under a Creative Commons Attribution 4.0 International License. The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed. |