IJIRAS | Latest Articles

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This study examines the effect of corporate environmental disclosure determinants on financial performance of selected listed manufacturing firms in Nigeria. The study used ex-post facto research design, secondary method of data collection was employed with a population of fifty-two selected manufacturing firms, sample of ten manufacturing firms were used, data…

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Management is an important element in the success of an organization and integrate optimal management strategies into their corporate governance practices. This study investigates the influence of managerial roles on the corporate governance practices of multinational upstream oil companies in Nigeria. The study adopted a quantitative research method in which…

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Global tax administrators are striving to improve the effectiveness of their tax revenue collection efforts as a result of a growing realisation that a better knowledge of the motivations behind taxpayers' willingness to tax compliance is necessary. Religious beliefs and tax morale are two common indicators of an individual's personal…

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Intellectual Capital (IC) is one of the intangible assets which are frequently associated with performance. The aim of the study is to empirically evaluate the effect of intellectual capital and its components on financial performance of non-financial firms listed on the NGX. The financial performance was measured by return on…

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The Nigerian business landscape, particularly Micro, Small, and Medium Enterprises (MSMEs), exhibits a limited degree of tax responsiveness due to a prevailing lack of trust in the tax authorities. This phenomenon has resulted in significant adverse consequences for the financial well-being of the nation's economy, mostly manifesting as a decline…

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