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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Dividend according to Nwude (2003) “is the share of the company’s legally available profits divided among the shareholders and received by the shareholders in cash (where cash is paid out) or stock…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY A company can be defined as an “artificial person” with legal entity, perpetual succession and a common seal (Wikipedia, 2010).also, accompany has been defined as a complex network of contract binding on…
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The purpose of International Financial Reporting Standard (IFRS) is to ensure high degree of transparency and comparability of financial statements. The harmonization or convergence to International Financial Reporting Standard from domestic GAAP…