Authors: USMAN Umar Naibi, BASHIR, Aminu Mohammed, PHILEMON Uten Idimisire, LUKMAN Alhaji Babarabi Abstract This study examined the effect of effect of Environmental Information Disclosure (EID) on market value of listed oil and gas companies in Nigeria. The research design adopted was ex-post factor and content analysis (Global Disclosure Index-G4). Parametric technique for data analysis was adopted which comprised Descriptive statistics, Pearson Correlation and stochastic models. Data for...

Authors: ADEMOLA, Abimbola Oluwaseyi Abstract In Nigeria’s evolving financial sector, the Chartered Institute of Bankers of Nigeria (CIBN) certification is widely recognized as a pathway to enhanced employability, competitive advantage, and professional credibility. Despite these benefits, enrollment among undergraduate Banking and Finance students remains suboptimal. This study explores the determinants influencing students’ intentions to pursue CIBN certification, drawing on the Theory of...

Authors: Khadijah Bala Ciroma Abstract This study examined how the audit committee characteristic affects the quality of financial reporting among deposit money banks listed on Nigerian Exchange (NGX) between 2015 and 2024. The year 2015 was selected to create a balanced ten-year panel (2015–2024), giving sufficient observations and statistical power for rolling-window and fixed-effects estimations while aligning with a period of relatively consistent NGX corporate-governance disclosures that...