IJIRAS | Issues | Years

Abstract This study investigates the effect of firm attributes on the audit reporting timeliness of listed Deposit Money Banks in Nigeria from 2013 - 2023. Firm size, profitability, and audit committee size were utilized as proxies for firm attributes which is the independent variables. The study relied on data obtained…

This study investigated the impact of budget deficits on sustainable economic growth in Nigeria, Africa's largest economy, which faces persistent fiscal challenges. The ongoing mismatch between government spending and revenue collection, resulting in budget deficits, poses a significant threat to economic stability. Utilizing data from 1990 to 2022, sourced from…

This study examines the transmission effects of government expenditure on economic services on poverty level in Nigeria between 1986 and 2022. Vector Error Correction Model (VECM) estimation technique was employed to examine the transmission effects of government expenditure on economic services on poverty level. Results from the VECM reveal that…

Income inequality has been a source of major concern in developing countries, especially in Nigeria where there is a significant gap in income disparity. It is on this basis that this study examined the role transfer payment in the reduction of income disparity in Nigeria. Secondary data was adopted for…

The research investigated the relationship between corporate social responsibility (CSR) and the financial performance of selected depository banks in Nigeria. The aim was to assess how different types of Corporate Social Responsibility (CSR) activities—such as Legal, Social, Ethical, Economic, and Philanthropic Responsibilities—impact the banks' profitability. This study is grounded in…

Abstract. Globally good academic performance has been equated with a fair hope for the future. For many stakeholders’ good performance in academics means work well done. In Kenya, performance in national examinations has been characterized by dismal performance in Physics. Self-Regulated Learning theory by Pintrich guided this study. The study…

The concerns of stakeholders of financial report is the quality of information emerges from it, which hinges on the futurist economic decisions companies derive from it, which is fundamental to Going Concerns of any corporate entities. Thus, the regulators have conceptualized standards that can encapsulated metrics of quality within these…

Sustainability reporting serves as a tool which helps inform interested parties of pertinent details related to an organisation economic, social and environmental performance. Most prior studies have focused on sustainability reporting and financial performance in Nigerian organisations without properly utilising other performance metrics. Thus, the study focused on sustainability reporting…

Abstract The study examines the relationship between the interest rate spread and the Gross Domestic Product Growth Rate (GDPGR) in the Nigerian economy. It delves into how fluctuations in the interest rate spread can influence economic activities, with a particular focus on GDP growth. An ex-post facto research design is…

The study focused on the impact of technology adoption on organizational efficiency at the Adekunle Ajasin University, Akungba-Akoko, Ondo State. Data were collected from selected 110 staff members through questionnaires, of which 102 were returned, and analyzed using SPSS. The study identified ICT infrastructure, financial constraints, and staff attitudes and…

This study examined the effect of board attributes on the financial reporting quality of listed deposit money banks in Nigeria. It focused on board independence, gender diversity, board expertise, and board meetings. Using an ex-post facto research design, 12 out of 14 listed banks were selected through purposive sampling. Secondary…

This study examines the relationship between Tax Planning and Firm Performance among listed Nigerian Deposit Banks from 2013 to 2022. Tax Planning strategies employed in managing tax obligations can affect a Bank’s profitability and Asset utilization. Tax planning was measured by the effective tax rate (ETR), book-tax difference, and Non-Debt…

Abstract Most sectors in today's market are facing opportunities and challenges due to globalization, which is a natural by-product of demand and has driven innovation, competition, and the retention of Favorable conditions in the global market. Larger markets will arise naturally from economic integration due to higher productivity. As a…