IJIRAS | Issues | Years

This paper conducted a comprehensive examination of the conceptual framework for financial accounting and reporting in Nigeria. The research integrated both qualitative and quantitative methodologies. Through a combination of qualitative analysis of prevailing financial reporting practices and quantitative validation of proposed frameworks, the study collected primary data from 240 respondents,…

This study explores the impact of the blue economy on sustainable development, focusing on Nigeria. The Blue Economy, which encompasses economic activities linked to oceans, seas, and coastal areas, holds significant global importance for its potential to foster sustainable development and widespread economic progress. However, Nigeria faces several challenges that…

The increasing interest in and global emphasis on social responsibility accounting and financial performance in the 21st century call for a look beyond the stakeholders’ theory that underpins its practice. It subtly suggests an inquisitive co-relational look from the perspective of financial performance. Hence, the study is motivated and premeditated…

Succinctly, this study interrogatively investigates the fairness of oil companies to their operational environment host communities, given the perceived profits, operational externalities and adverse reports from the oil business and environmental activists. Accordingly, this study examines the level of environmental accounting and corporate response of oil companies in the mirror…

This study examined the nexus of BSC manager's financial intelligence and survival of 13 manufacturing firms in Nigeria after the COVID-19 event. The aim of the paper is to justify the interrelationship of the manager of an organization financial intelligence within balanced scorecard framework and the firm sustainability in terms…

Back Cover and Preliminary pages

The relationship between degrees of leverage and systematic risk has been a subject of ongoing debate in finance. While it is generally accepted that leverage can amplify both return and risk, the exact nature and magnitude of this relationship remain unclear. In this light, the current study investigates the impact…

The methodology of digitalization from one side of the world to the other has shifted the entire direction of accounting and business affiliations. Consequently, this study attempted to investigate the effectiveness of digitalization of tax services and tax compliance among corporate taxpayers in Nigeria. The study used an outline survey…

The study examined the impact of foreign external reserve on economic growth in Nigeria from 1986-2022. This study used secondary data that were collected from CBN Statistical Bulletin (2022) and Word Bank Development Indicator, (2024). The methods of data analysis employed include Augmented Dickey Fuller (ADF) unit root test, Johansen…

This study examined the effect of electronic banking on financial performance of deposit money banks in Nigeria. The study employed return on assets as a measure for financial performance while value of transactions of automated teller machine, point of sale, mobile banking and internet banking served as independent variables. The…