IJIRAS | Latest Articles

This study investigated the effect of financial transparency determinants on firm value of listed multinational companies in Nigeria. Longitudinal research design was adopted; with a sample size of 42 firms listed on the Nigeria Stock Exchange as at 31st December, 2022. Descriptive statistics and multivariate regression analysis were used to…

The study examined the effect of financial control on accountability, while also examining the moderating role of organisational structure on that relationship. Financial control was measured with asset control, audit control, and budget control. The study employed a survey research design; through the use of a well-structured questionnaire. The population…

Poverty alleviation remains a pressing challenge across Africa. The COVID-19 pandemic has exacerbated this issue, pushing an additional 150 million individuals into deplorable living conditions globally. Given this alarming rise in poverty levels, developing effective policy interventions has become more urgent. Financial inclusion is a pivotal policy mechanism in addressing…

The study examined the effect of accounting ethics on the quality of financial reports of brewery companies in Nigeria for the period between 2014 and 2023. Primary and secondary sources of data were used. Accounting ethics which is the independent variable for the study was measured using; disclosure, objectivity, integrity,…

This study examined the Effects of Petroleum Product Price Adjustments on Inflation in Nigeria. The study employed inflation rate as a measure for inflation while Price of Petrol Per Litre, Price of Diesel Per Litre and Price of Household Kerosene Per Litre served as independent variables. The study adopted Ex-post…