IJIRAS | Issues | Years

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…

Abstract The study conducted a comparative analysis of earnings management and financial performance of listed firms in Nigeria; to ascertain the sector that indulges in earnings management more and the effect on the financial performance of the firms. Earnings management was proxy by discretionary accrual (DACC) and the financial performance…

This study investigates the influence of firm characteristics, specifically firm size, audit quality, and firm age, on real earnings management among listed cement companies in Nigeria. The Nigerian cement sector, being a cornerstone of the nation's economy, presents an ideal context for examining the interplay between corporate traits and earnings…

ABSTRACT The study examines the effect of corporate tax on dividend policy in the Nigerian manufacturing sector, focusing on listed companies. It employs secondary data obtained from the financial reports of 34 companies for the period of five years 2019 to 2023. The study used income tax, tertiary education tax…

The study examines the influence of celebrity endorsements on consumer behaviour, focusing on university students' perceptions of Nigerian manufacturing companies' products. A survey of 380 randomly selected respondents revealed that celebrity similarity and attractiveness significantly influence consumer behaviour, particularly when aligned with consumer values. Its overall effect on consumer behaviour…

This study examined the effect of board characteristics on earnings management in Nigerian listed oil and gas companies. Specifically, it investigates the effect of board size, board member financial expertise, frequency of board meetings, board member tenure, and CEO turnover on earnings management measured by discretionary accruals. The research employed…

ABSTRACT 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…

This study explored the interactive effect of company income tax (CIT) and information and communication technology (ICT) on economic growth in Nigeria. Data were sourced from the Central Bank of Nigeria (CBN), the National Bureau of Statistics (NBS), the World Bank Development Indicator (WDI), and the African Tax Outlook, covering…