ABSTRACT This study investigates the relationship between liquidity and profitability management of Deposit Money Banks (DMBs) in Nigeria. The study examined the liquidity-profitability trade-off of ten DMBs using panel least squares regression. The empirical result revealed that there is statistically significant relationship between bank liquidity management and profitability as measured by return on asset and

ABSTRACT This study aims of examining “Budgeting as an instrument of internal control in a manufacturing organization (a case study of champion breweries Uyo). The major objective of this study is to examine the role of budgeting as an instrument of internal control in a manufacturing organization. This study employed the descriptive and exploratory survey