IJIRAS | Issues | Years

The paper aims to examine the effect of environmental cost on the profitability of multinational oil and gas companies in Nigeria. The paper used panel data which were sourced from the annual reports and accounts of the selected quoted oil and gas companies, consisting of 6 (major multinational) Oil and…

This study analyses some selected factors that could influence the adoption of Gross Domestic Product (GDP)-indexed bonds to finance budget deficits in Kenya. Its specific objectives are to examine how the openness of the economy, capital market development, government credibility and volatility of returns could influence the use of GDP-Indexed…

The study examines board attributes and the likelihood of financial statement fraud among non-financial firms listed in the Nigerian Stock Exchange. The study adopted a longitudinal research design; using a population size of ninety-three (93) firms; with sample size of fifty-six (56) firms using filtering criterion of firms that do…

The aim of this study is to investigate financial development and the Nigerian economy. Data were collected from secondary sources through the CBN statistical bulletin 2019. Data collected were analyzed using statistical technique; and diagnostic tests such as Augmented Dicker Fuller (ADF) unit root test, Autoregressive distributed lag (ARDL), bounds…

The financial distress being regularly experienced in the banking industry; distortions in markets conditions coupled with the deficiency in the system of governance that coordinates the financing decisions of companies has necessitated the need to explore the relationship between corporate governance components and financing decisions. Using Ex-post facto research design,…

The study investigates the impact of foreign capital investment inflow on capital market development in Nigeria. The time series secondary data covering the period 1990 to 2019 used for the study were obtained from the Central Bank of Nigeria Statistical Bulletin, Nigerian Stock Exchange factbook. Vector Error Correction Model was…

Organizations exist in a dynamic environment and the failure of organizations to manage their foreign exposures well may have adverse effects on their returns. The study investigated the effect of volatility in foreign exchange rates on Nigerian deposit money banks' profitability. The target population constitutes 22 listed banks and 7…

Abstract The objective of the study is to examine the effect of decision usefulness factors on audit expectation gap in listed deposit money banks in Nigeria. The study used a sample of 385 respondents which was selected using Cochran Sample size formula from the target population group which comprise of…

The study investigated financial intermediation and economic growth in Nigeria for the periods 1970-2018. Banks are essential institutions through the financial services they rendered. Their intermediation role in the savings-investment process has been widely acknowledged as engine that propels economic growth. In an attempt to carry out this study, Autoregressive…

This paper investigated the interaction between selected macroeconomic factors (exchange rate, money supply and trade openness) and stock market capitalization using the non-linear autoregressive distributed lag (NARDL) model and the Error Correction Model (ECM) for the period 2000 to 2019. The secondary data used were extracted from CBN statistical bulletin…

Cash conversion cycle is a vital component of the firm that requires proper planning and management which involves decisions about different aspects of cash investment, maintenance of certain level of inventories and managing of account receivable and payable. The study examines the effect of cash conversion cycle on firm value…

This study examined the influence of financial management practices on the performance of consumer goods companies listed on the Nigerian Stock Exchange (NSE). The objective of this study was to examine the relationship between financial management practices (capital structure management practice, liquidity management practice, and investment management practice) and return…

This paper investigates the impact of fund adequacy on budget performance in Nigeria. The Ex-post-facto research design was employed with extensive reliance on secondary data sourced from the Central Bank of Nigeria statistical bulletin for 2000-2018. The Ordinary Least Square (OLS) method was employed in the estimation of the models.…

The financial health of banking firms in Nigeria is an issue that every stakeholder should be very much concerned about. No one knows the next bank that will be sold by the National deposit insurance cooperation to Asset Management Company of Nigeria (AMCON) who has bought and supervised the sales…

The study made attempt to empirically investigate the challenges of entrepreneurship during the first wave of Covid-19 with reference to Benin metropolis, Edo state, Nigeria. The study used a cross-sectional survey design. Questionnaire was used to generate data from the entrepreneurs, covering a total of 400 respondents across the four…

Despite the fact that there are various studies that have been conducted on sustainability, most studies have concentrated on the manufacturing sector with few attention on the financial sector, especially the insurance companies; this is in spite of the contributions of this sector to the Nigerian Stock Exchange and the…