IOSR-JEF   Volume-11 ~ Issue-1 ~ Jan – Feb 2020

Abstract: This study examines the relationship between capital structure strategies and stock prices of 30 selected firms in Nigeria. Panel regression technique was used toexamine theeffects of five capital structure variables on the stock prices of 15 financial institutions and 15 manufacturing firms quoted on the Nigerian Stock Exchange.The panel regression technique and random effects model are used to analyze the data of these30 firms from 2008 to 2017 in order to establish the effects of five capital structure variables (equity ratio, debt ratio, gearing, earnings per share and dividend per share) on the stock prices of the selected firms. Findings reveal that three of the variables: equity ratio, debt ratio and gearing have negative but statistically insignificant relationship with stock price. The earnings per share has a positive but statistically insignificant relationship with stock price while dividend per share has a positive and statistically significant relationship with stock price.The study employs.....

Key words: Capital Structure, Stock Price, Panel Regression, Chow Test, Granger causality

Abstract: Attesting of their attraction to entrepreneurship, we studied how private equity firms are governed? Thus, we noted during our literature review, that the organization of the private equity industry was based on the Anglo-Saxon model of Limited Partnerships and that governance determinants can rely on the characteristics of the investment funds as well as the profile of the General Partner. Therefore, we have been able to justify that the determinants of governance are essentially based on factors relating to the VC / Buy Out typology, the size and the affiliation degree of the investment fund and those relating to the GP's participation in the capital that align the interests of the Limited Partners with those of the General Partner

Keywords: Governance, Private Equity Firms, General Partner, Limited Partners.

Abstract: The paper examined the implications of Treasury Single Account (TSA) on government revenue control among federal government Parastatals in Nigeria. Specifically, the study examined the impact of the TSA policy on aggregate government cash control, idle government cash balances in several banks and availability of fund for capital projects. The descriptive survey research design was adopted and questionnaire administered on 240 staff selected from the Central Bank of Nigeria (CBN), Office of the Accountant General of the Federation and Office of the Auditor General of the Federation, Abuja. The data was analysed using SPSS 25, and hypotheses tested by way of Univariate Regression Models. The results of the tests indicated that TSA has significant and positive impact........

Keywords: Treasury Single Accounts (TSA), Government Revenue Control, Cash Control, Idle Cash Balances, Fund Flow.