IJIRAS | Issues | Years

Abstract The global current trends of full disclosure in integrated reporting which include environmental disclosure as stipulated by International Financial Reporting Standards, call for listed oil and gas firms in Nigeria to disclose the positive with the negative matters of environmental activities. This study therefore examined the effect of environmental…

Abstract The study investigates the sensitivity of corporate performance to executive directors' compensation of listed financial services firms in Nigerian stock market, an emerging capital market from 2008 to 2018. Using the entire samples of forty 42 financial service firms, the Generalised Method of Moment (GMM) was the statistical technique…

Abstract The study empirically investigated the effects of deposit money banks loans to small medium enterprises on the Nigerian economy for the period 1989-2019. Data were collected from secondary sources through the CBN statistical bulletin 2019 and analyzed using Vector Autoregression (VAR), OLS regression, Wald test. In the model, GDP…

Abstract This study was conducted to uncover the nexus between stock exchange market growth and economic performance in Nigeria from 1987 to 2019. The study adopted Johansen cointegration and vector error correction estimation techniques. It was found that stock exchange market growth determines the economic performance of Nigeria in the…

Abstract The study examined earnings management and shareholders' wealth in listed manufacturing firms in Nigeria. This was done with a view to explore the pressures on management to manage earnings by manipulating the company's accounting practices to meet financial expectations of shareholders and keep the company's stock price up. Ex–post…

ABSTRACT Accounting information released in right proportion and at the right time reveals opportunities and problems well in advance. Facts have shown that the passage of time makes information less relevant for decision making. Hence, a short Audit Report Lag (ARL) is of great importance to various stakeholders and a…

Abstract Regulators in some countries have restricted executive compensation or improve their corporate governance code to forestall the reoccurrence of the global financial crises. The paper assessed the impact of the CBN 2014 corporate governance code on executive compensation paid by banks and ascertain whether the the Code has achieve…

ABSTRACT COVID-19 pandemic is a global humanitarian blight which culminated in social distancing, self-isolation, lockdowns and reduced workforce across all economic sectors. The crisis is also changing the way people live, consume and pay their bills. While consumer spending is down around the world, there has been a surge towards…

Abstract Litigations arising from issues bordering on transfer mispricing between multinational firms and their host countries have assumed a worrisome dimension in international business. Therefore, there is the need to find a lasting solution to this problem outside of the United Nation (UN), Organisation for Economic Co-operation and Development (OECD)…