IJIRAS | Issues | Years

This study analyzes the effect of personal income tax on internally generated revenue in Ondo State. The specific objectives are to examine the individual contributions of the components of personal income tax on internally generated revenue in Ondo State. This study used both primary sources and secondary sources of data.…

This study examined the effect of tax planning on market value of listed non-financial companies in Nigeria from 2017 – 2022. The study used effective tax rate, cash effective tax rate and book tax difference as proxy for tax planning and market value was measured using Tobins Q. The data…

The study examined the effect of financial attributes on tax planning of selected listed manufacturing companies in Nigeria. Ex post facto research design was employed for the study. The population of the study was 34 manufacturing companies from consumer and industrial goods sector listed on the Nigeria Exchange Group. The…

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Financial reporting quality is fundamental in oil and gas industry as it ensures the accuracy, transparency, and reliability of financial statements, which investors and other stakeholders rely on for decision-making. The study investigated the effects of corporate governance and financial reporting quality among listed oil and gas firms in Nigeria.…

Workplace incivility is costing organizations massive amounts of money and huge waste of resources while affecting the financial, market share and operational performance of organizations in the wrong direction. This study unlocked the correlation between workplace incivility and organizational performance among working class professional master’s students working in various organizations…

sustainability reporting in Nigeria especially in the consumer goods sector, which is at the core of the nation's economy cannot be overemphasized. The study utilized content analysis and ex-post facto research design. The population comprised all twenty-one (21) consumer goods firms listed on the Nigerian Exchange (NGX) Group as of…

Abstract The research focuses on ownership structure and earnings quality of the listed deposit money banks in Nigeria. Using an ex-post facto research design, it analyzes quantitative data from annual reports of the nine banks that were on NGX Group’s list by the end of 2023, which include the data…

An effective budgetary system is a functional tool often employed by an organisation’s desire to achieve optimum performance. We examined how the strategy of budgetary control influences the financial performance of a brewery manufacturing firm in Ibadan, Oyo State, Nigeria. The budget planning, control, implementation, and review were regressed on…

Abstract The digital economy plays a fundamental role in shaping the economic landscape of nations, and Nigeria is no exception. As Nigeria’s digital space continues to develop rapidly, taxation in the digital sector of the economy has become a major challenge to tax authorities and by extension the government. Most…

This study examined the transformative impact of Fin-GPT, a big language model, on improving public organizations' financial reporting in Nigeria's Osun State. 150 financial analysts, public accountants, and ICT specialists who had firsthand experience with Fin-GPT were sampled for this study, which used a quantitative research design and a survey…

The study examined the Central Bank of Nigeria Monetary Policy Outcomes and Financing of Small and Medium Scale Enterprises in Nigeria for period 2004 to 2023. The specific objectives of the study were to examine how exchange rate, interest rate and money supply impact on the financing of SMEs in…

Abstract This study examined the moderating role of audit committee gender on the effect of CEO characteristics on audit quality of listed firms in Nigeria. The study used a sample of 94 out of a population of 156 listed firms in Nigeria using their secondary data that spanned from 2013…

The Study examined the extent of the competitive aggressiveness and risk taking propensity of SMEs in Southwest Nigeria. The study adopted a descriptive survey research design. Primary data was employed for the study. The study population comprises of 26744 SMEs in South western Nigeria (NBS-SMEDAN, 2017 Report). A sample size…

The study reviews extant literatures on the need for assurance service on environmental, social and governance (ESG) reporting. The study revealed that as the corporate world tends to have more of sustainability reporting by making sure all stakeholders in an organisation are being taking care of during a particular financial…