IJIRAS | Issues | Years

This paper examines the long-run effects of external and domestic debts on economic growth in Nigeria, using the dynamic OLS cointegration technique and data spanning 1981 to 2017. The results show that none of external and domestic debts enhances growth in Nigeria in the long run. Although domestic debt tends…

This study focused on the determinants of poverty in Nigeria such as unemployment, inflation, investment and foreign aid was conducted to investigate their implications for Nigerian economic growth. The problem that led to the study was based on the fact that both inflation and unemployment were rising simultaneously in the…

Beyond business competitiveness is the subject of sustainability wrapped within the strategic context of the 21st century and future business environment. This paper therefore made an empirical investigation into the strategic use of taxes and nexus to sustainability in contemporary small and medium scale enterprises in Nigeria. An attempt was…

The study is focused on International Financial Reporting Standards (IFRS) Adoption and financial reporting quality. The study adopted the longitudinal research design approach. This is due to the nature of the study which involves repeated observations of the same variables over long periods of time. The population consists of 14…

This paper examined value added tax (VAT) and economic development in Nigeria; specifically examining the effect of VAT on government revenue and economic development as proxied by Gross Domestic Product (GDP). The study used ex-post facto research design; while data were sourced from CBN Statistical Bulletin from 2012 to 2019.…

The study investigated electronic tax filing system and tax compliance in Ondo State. This was done to determine the extent at which the electronic tax filing method introduced by government has helped to increase tax compliance among tax payers in Ondo State. The sample size is 224 tax administrators out…

The concept of qualitative characteristics of financial statements have been used in many studies but the qualitative approach from the perceptions of relevant stakeholders have not been critically explored. The motivation for this study is to therefore examine the impact of relevance, reliability and comparability as the qualitative characteristics of…

The study examined the impact of financial accounting literacy on the growth, development and survival of SMEs. The study used primary source of data obtained using a well-structured questionnaire. The sample size of the study was 90 respondents, comprising SMEs of different sectors. The Chi-square estimation tool was employed to…

Despite the popularity of forensic accounting in Nigerian money-deposit-banks, fraud cases continue to increase. However, the objective of any sound fraud management in any industries should be to minimize, if not eradicate, fraudulent activities. Fraud management lifecycle (FML) theory postulates that ensuring balance of forensic accounting efforts among all the…