IJIRAS | Issues | Years

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…

This study examines the effect of audit committee attributes on audit quality among listed consumer goods firms in Nigeria. Using a longitudinal panel methodology and a purposive sample technique, it examines 17 out of 21 listed enterprises from 2013 to 2024, a span of eleven years. A final sample of…

Despite the adoption of the International Public Sector Accounting Standards (IPSAS) in Nigeria, significant disparities in the quality and extent of financial disclosure persist across state governments, raising concerns about transparency, accountability, and the effective management of public resources. Against this backdrop, this study examines the effects of selected government…

Budgetary process effectiveness remains a major concern in public sector financial management, particularly in government-owned higher institutions where inefficiencies, weak accountability, and poor implementation continue to hinder performance. In view of these challenges, this study examined the influence of human capacity, fiscal discipline, and revenue availability on budgetary process effectiveness…

Tax avoidance remains a persistent concern within Nigeria’s oil and gas industry, where firms often present strong sustainability disclosures alongside questionable fiscal behavior. This study investigated the effect of corporate sustainability performance, measured through environmental, social, and governance (ESG) dimensions, on tax avoidance among six listed oil and gas companies…

Sustainability reporting has emerged as a critical instrument for enhancing transparency, accountability, and stakeholder confidence in corporate reporting, yet its performance implications remain inconsistent among African non-financial firms. This study examined the effect of governance disclosure index on firm performance of listed non-financial firms in Nigeria, Kenya, and South Africa.…

The growing demand for corporate transparency and accountability has heightened the importance of disclosing environmental and social practices, as stakeholders seek evidence of responsible business conduct. Despite the increasing adoption of sustainability reporting, empirical evidence on its relationship with financial performance remains inconclusive, particularly in the Nigerian consumer goods sector.…

This paper examines how fiscal capacity and institutional structures shape the viability of state-level policing reforms in Nigeria. Debates surrounding policing reforms in Nigeria have intensified within broader discussions on decentralization and the restructuring of security governance in federal systems. The paper adopts a qualitative, case study approach, complemented by…

Despite growing global emphasis on circular economy practices, such as recycling, dematerialization, refurbishment, and renewable energy adoption, as strategies for environmental sustainability and long-term competitiveness, the reporting of these practices among listed manufacturing firms in Nigeria remains largely voluntary, inconsistent, and underexplored, leaving investors and other stakeholders uncertain as to…

This study examines the effect of sustainability reporting quality (SRQ) on firm performance of listed firms in Nigeria. The study adopts a panel data using a sample of 18 Nigerian listed firms. A weighted disclosure index was constructed using 52 Global Reporting Initiative (GRI)-based indicators across Economic, Environmental, Social, and…

This study investigates risk transfer in the non-life insurance market in the light of reinsurance utilisation and technical provisions with a view to understanding how managerial risk management decisions impact on reinsurance, capital and solvency management in the insurance industry. It is grounded in Agency Theory as a means of…

This study examined the influence of leadership styles on organisational sustainability in Nigerian Oil Producing Areas Development Commissions, given the growing need for sustainable development in environmentally sensitive regions. These commissions operate within oil-producing communities characterised by environmental degradation, governance challenges, and socio-economic pressures, making sustainability a critical priority. Despite…