IJIRAS | Latest Articles

Abstract This study investigates the effect of firm attributes on the audit reporting timeliness of listed Deposit Money Banks in Nigeria from 2013 - 2023. Firm size, profitability, and audit committee size were utilized as proxies for firm attributes which is the independent variables. The study relied on data obtained…

Accounting conservatism is significant because it reduces the possibility of overstating revenues and assets, which can result in a more cautious evaluation of a company's financial situation. Aggressive accounting techniques that might falsely increase reported earnings and deceive readers of financial statements are avoided with its assistance. This study assesses…

This study investigated the impact of budget deficits on sustainable economic growth in Nigeria, Africa's largest economy, which faces persistent fiscal challenges. The ongoing mismatch between government spending and revenue collection, resulting in budget deficits, poses a significant threat to economic stability. Utilizing data from 1990 to 2022, sourced from…

This study examines the transmission effects of government expenditure on economic services on poverty level in Nigeria between 1986 and 2022. Vector Error Correction Model (VECM) estimation technique was employed to examine the transmission effects of government expenditure on economic services on poverty level. Results from the VECM reveal that…

Income inequality has been a source of major concern in developing countries, especially in Nigeria where there is a significant gap in income disparity. It is on this basis that this study examined the role transfer payment in the reduction of income disparity in Nigeria. Secondary data was adopted for…