IJIRAS | Latest Articles

Recreation has been cited as one of the therapeutic interventions for restoring mental and physical energy lost during hard work or stressful daily tasks. Its ability to boost both physical and emotional vitality for improved performance in organisations has necessitated this research. The objective of this research was to investigate…

The intense global market competition and the stakeholders growing demand for transparency and accountability drive the increasing disclosure of environmental and social information among non-financial listed companies in Nigeria. However, environmental and social information disclosure among non-financial listed companies in Nigeria today lack qualitative attributes and credibility capable of enhancing…

Preliminary Pages for Volume 11, Issue 2, June Edition

Purpose: This article investigates how multinational corporations (MNCs) build and sustain organisational learning (OL) capacity across geographically dispersed and culturally heterogeneous operations. It uses Microsoft Corporation's transformation under Chief Executive Officer Satya Nadella as an illustrative case for understanding how theoretical learning mechanisms operate in practice. Design/methodology/approach: The article adopts…

This study evaluated the effect of earnings quality disclosure on value relevance of listed firms in Nigeria by adopting ex-post facto research design on secondary data. Data were obtained over 13-years period spanning from 2012 to 2024 on the financial and non-financial firm listed on the Nigerian Exchange group as…