Enyi Patrick Enyi

Babcock University - School of Management Sciences

Professor of Accounting

Babcock University

Sagamu-Benin Expressway

Ilishan-Remo, Ogun 121103

Nigeria

http://www.babcockuni.edu.ng

  • Babcock University - School of Management Sciences

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    • Tel: 8069619343
    • Fax: 8069619343
SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 47,832

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3

CROSSREF CITATIONS

11

Scholarly Papers (18)

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1.

How Useful is the Return on Capital Employed (Roce) as a Performance Indicator?

AJMS, Vol. 1, 4th Quarter, 2005
Number of pages: 16 Posted: 06 Jul 2005
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 2,112 (8,692)

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Return On Capital Employed, Enhanced Return On Capital Employed, ROCE, EROCE, Market Value Analysis, MVA, Capital Turnover Ratio, CTR, Accounting Ratios, Capital Employed, Net Profit, Capital Turnover Rate

2.

Applying Relative Solvency to Working Capital Management - the Break-Even Approach

Number of pages: 21 Posted: 01 Aug 2005
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 1,995 (9,551)
Citation 3

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Working capital, relative liquidity, relative solvency, operational break-even

3.

Banks Consolidations in Nigeria - A Synergistic Harvest

Journal of Management and Enterprise Development, Forthcoming
Number of pages: 16 Posted: 13 Aug 2007
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 1,506 (14,952)

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Consolidation, Merger, Acquisition, Synergy, Shareholders Funds, Total Assets, Growth Rate

4.

Detecting Causes of Variances in Operational Outputs of Manufacturing Organizations: A Forensic Accounting Investigation Approach

Number of pages: 17 Posted: 16 Jun 2008
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 1,102 (24,015)
Citation 7

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Audit, Forensic Accounting, Investigations, Financial Statements, Internal Control, Fraud, Procedure

5.

A Comparative Analysis of the Effectiveness of Three Solvency Management Models

Number of pages: 22 Posted: 29 May 2008
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 740 (41,984)

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Solvency, Liquidity, Ratio Analysis, Bankruptcy, Performance, Relative Solvency, Working Capital, Current Ratio, Current Assets, Balance Sheet

6.

Accounting in the Digital Age: Creating Values with Paperless Decision Support Systems

Babcock University Inaugural Lecture Series
Number of pages: 44 Posted: 13 Sep 2016
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 325 (114,698)

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Accounting, Digital, Computer, Internet, Solvency, Corporate Finance, Economics

7.

A Macro Approach to Detection and Prevention of Corporate Insolvency

Number of pages: 26 Posted: 09 Jun 2005
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 315 (118,586)
Citation 2

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Relative Solvency Ratio, Point of Operational Perfection, Operational Break-Even Point

8.

Maximising Profits from Passenger Transport Service Using Transportation Model Algorithm

Journal of Management and Enterprise Development, Vol. 5, No. 4, 2007
Number of pages: 13 Posted: 13 Aug 2007
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 286 (131,379)

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Transportation, Passenger, Manifest, Route, Modeling, Volume, Profit

9.

Removing the Constraining Assumption of No Joint Products in Breakeven Analysis

Number of pages: 20 Posted: 09 Feb 2012 Last Revised: 25 Feb 2012
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 245 (153,615)
Citation 1

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Breakeven, CVP, Joint-Products, Chart, Profit, Volume, Cost, Ratio

10.

Maximising Profits from Passenger Transport Service Using Transportation Model Algorithm (Part 2) - The Advantage of Shadow Pricing

Nigerian Journal of Business, Forthcoming
Number of pages: 15 Posted: 02 Oct 2007
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 242 (155,460)

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Transportation, Passenger, Contribution, Shadow Price, Manifest, Route, Models, Volume, Algorithm, Profit

11.

Joint Products CVP Analysis – Time for Methodical Review

Journal of Economics and Business, Vol.2 No.4 (2019)
Number of pages: 11 Posted: 17 Dec 2019
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 185 (199,816)

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Contribution Margin Ratio, Weighted Contribution Margin Ratio, Reversed Contribution Margin Ratio, Breakeven Point, Cost-Volume-Profit Analysis

12.

Risk Prediction and Reduction in Passenger Transport Service Delivery

Number of pages: 16 Posted: 06 Nov 2006
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 174 (210,699)

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Operational Risk, Passenger, Manifest, Route, Trip, Accidental Risk, Mortality Risk, Driving, Expected Value,Fatality,Highway,Insurance

13.

The Sub-Optimal Effect of the Simplex Solution Method in Resource Allocation Using the Linear Programming Model

Number of pages: 20 Posted: 14 Jul 2012
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 162 (223,877)

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Resources, Constrains, Linear, Production, Limiting Factors, Simplex, Matrix

14.

Environmental and Social Accounting as an Alternative Approach to Conflict Resolutions in a Volatile and E-Business Environment

Number of pages: 31 Posted: 25 Sep 2009
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 146 (244,142)

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environmental accounting, social accounting, e-business, biodiversity, conflict resolution, environmental degradation, compensation

15.

History of African Accounting Thoughts and Development: Evidences from Igbo Land

Onuoha, L. N. & Enyi, E. P. (2019), History of African Accounting Thoughts and Development: Evidences from Igbo Land, Archives of Business Research, Vol. 7(1), DOI:10.14738/abr.71.5942
Number of pages: 22 Posted: 01 May 2019
Luke N. Onuoha and Enyi Patrick Enyi
affiliation not provided to SSRN and Babcock University - School of Management Sciences
Downloads 145 (245,503)

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History of African Accounting; Accounting Development; Accounting Thought; African Tax System; Igbo Number System

16.

Relational Trend Analysis: A Simple and Effective Way to Detect Financial Statements Fraud

Enyi, E. P, (2019). Relational Trend Analysis: A simple and effective way to detect financial statements fraud, International Journal of Scientific and Research Publications, Vol. 9(2), pp. 538-546. DOI: 10.29322/IJSRP.9.02.2019.p8669
Number of pages: 17 Posted: 01 May 2019
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 111 (299,590)

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Financial Statement Fraud, Relational Trend Analysis, Financial Ratios, Beneish Model, Horizontal Analysis, Vertical Analysis

17.

Going Concern, Earnings Capacity and Corporate Financial Stability

International Journal of Development and Sustainability, ISSN: 2186-8662 – Volume 7, Number 1, Pages 179-207, 2018
Number of pages: 29 Posted: 05 Mar 2018
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 64 (417,162)

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Going Concern, Financial Stability, Liquidity, Earning Capacity, Current Ratio

18.

Analyzing Dependent Variables with Multiple Surrogates in Financial Performance Research

Enyi, E. P. (2019). Analysing Dependent Variables with Multiple Surrogates in Financial Performance Research, European Journal of Accounting, Auditing and Financial Research, Vol.7(1), pp. 1-11
Number of pages: 20 Posted: 01 May 2019
Enyi Patrick Enyi
Babcock University - School of Management Sciences
Downloads 18 (641,360)

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performance, dependent variable, surrogate, proxy, logistic regression