Authors: Nimrod Zubati, Sikiru Jimoh Babalola, Mathias Mathew Madu Abstract This study examined the effect of exchange rate volatility on economic growth in Nigeria. The study used gross domestic product (GDP) as a proxy for economic growth and as the dependent variable, while exchange rate volatility (EXRVOL) was the independent variable. Time-series secondary data for the variables were sourced from the annual reports of the Central Bank of Nigeria (CBN) and its Statistical

Authors: Oluwafunmilayo Ajibola Abstract Accounting theory has undergone significant evolution over the years, driven by changes in business practices, regulatory requirements, and advancements in technology. Traditionally, accounting theory focused on providing a framework for recording financial transactions and preparing financial statements. However, as business environments became more complex and globalized, the need for more robust and adaptable accounting theories bec

Authors: Bashir Aminu Mohammed, Abdulrasheed Mohammed Shehu, El-Maude, Jibreel Gambo, and Usman Umar Naibi Abstract This study examines the impact of corporate risk management on financial performance of listed oil and gas companies: moderating role of capital structure. The population of the study include all listed oil and gas companies in Nigerian. The study made use of secondary data extracted from the annual reports. The study covers a period of ten (10) years from 2015-

Authors: Musa Ibrahim Muhammad, Abba Mohammed and El-Maude Jibreel Gambo Abstract Motivated by persistent concerns over the effectiveness of governance structures in curbing opportunistic reporting in emerging markets, the study sought to provide sector-specific evidence covering an eleven-year (11 years) period from 2014 to 2024. Adopting an ex post facto research design, secondary data were extracted from the published annual reports accounts of consumer goods firms listed

Authors: Osarenren Osasere AIGIENOHUWA and Eghosa Isabel UMASABOR Abstract The study investigated the impact of audit and risk committee synergy on corporate tunnelling of listed Nigerian consumer goods firms. The paper specifically examined the impact of audit committee size, risk committee size, and governance synergy on corporate tunnelling proxied by related party asset intensity. The theoretical framework of the study suggested by Agency Theory which explains the conflic

Authors: Alabi Fatai Zakariyau and Abdulrasaq Mustapha Abstract Despite extensive regulatory reforms, improved accounting standards, and strengthened corporate governance mechanisms, significant variations in financial reporting quality persist, contributing to information asymmetry and market inefficiencies across firms. This situation highlights the limitations of relying solely on regulatory approaches to enhance reporting quality. Against this backdrop, this study examine

Authors: Ramat Eneze TIJANI Abstract Agency problem appears to be playing out on the quality of the financial reporting of deposit money banks in Nigeria as reflected by incessant corporate governance concerns despite publicly reported compensation ranking as one of the best among the industries in Nigeria. As a result, this study examined the effect executive compensation on the financial reporting quality of deposit money banks in Nigeria. the study adopts longitudinal desi

Authors: Murtala Aliyu Ibrahim Abstract Climate change has emerged as a systemic source of financial risk that conventional prudential frameworks were not designed to address (Bolton et al., 2020). For Listed Deposit Money Banks in Nigeria (DMBs), exposure to drought, flooding, oil sector transition risk, and policy shifts toward a low-carbon economy presents a complex layer of credit, market, operational, and reputational risk (TCFD, 2017). This paper conceptually examines t

Authors: Muhammed Mahmud Kakanda, Abubakar Ahmed Jada, Bensley Benedict Fwah and Jamilu Babayo Abstract This study reviews empirical literature on accounting information systems and the quality of financial management practices in tertiary institutions. Using a systematic literature review approach, the study synthesizes findings from peer-reviewed empirical studies that examine how accounting information systems influence the quality of financial management practices in high

Authors: Iya Ibrahim Digil and Aniekan O. Akpansung Abstract Trade openness has been a core aspect of Nigeria’s economic policy since the early 1980s. However, the relationship between trade openness and economic growth in Nigeria remains debated. This study, therefore, reexamined the impact of trade openness on Nigeria’s economic growth, both in the short and long term, using annual data from 1981 to 2023. The Augmented Dickey-Fuller (ADF) unit root test indicated that the v

Authors: BABA, Musa, Ibrahim Mohammed Awwal, Mansur Bello Abstract The study investigated the moderating effect of digital marketing capability on the causal relationship between innovative competency, strategic competency and SMEs’ performance in the northeast, Nigeria. The study adopted a survey design under a positivist framework, sampling 393 SME owner-managers in Northeast Nigeria and achieving an 89.57% response rate. Hypotheses were tested using PLS-SEM to provide a ro

Authors: Eghosa Isabel Umasabor and Ivie Eloghosa Ogbeide Abstract The study examines the moderating effect of cost leadership strategy on the relationship between sustainability reporting and financial performance of manufacturing companies in Nigeria. The study examined how cost leadership strategy can be employed to leverage the cost of sustainability (environmental, social, and governance) reporting on the performance of firms, in an era where sustainability reporting is

Authors: ABDULKARIM, Ibn Shuaib, ADO, Ahmed, JAMES, O. Alabede, Shitu O. Ibrahim Abstract This study examined the impact of ownership diversity and sustainability reporting on the value of Deposit Money Banks (DMBs) in Nigeria using a correlational research design. The population comprised all 13 Deposit Money Banks listed on the Nigerian Exchange Group (NGX), from which 10 listed DMBs were studied over the period 2015–2024. Secondary data were obtained from annual reports, w