IJIRAS | Issues | Years

This study examined the effect of exchange rate fluctuations on the financial performance of manufacturing companies in Nigeria using a panel of 10 quoted manufacturing companies in Nigeria. Data for the study was obtained from the published financial statement of the quoted companies, the Organization for Economic Cooperation and Development…

Sustainability accounting is a subset of financial accounting that encapsulated social, economic, and environmental accounting (EA). The disclosures of these nonfinancial information provoke eternality effect of human existence. The human existence is predicated on the good ecological conditions, but, negative externality of corporate businesses activities have one way or other…

The study examined firm characteristics and share price to ascertain if certain notable features of firms could cause variation in the value of listed healthcare companies in Nigeria within the period of 2006 to 2019. Data were obtained from the annual reports of selected companies. The analysis was carried out…

The traditional evaluation of organizations from the market performance perspective has been criticized widely, necessitating a more comprehensive an all-inclusive performance evaluation using balance score that considers financial and non-financial performance of organizations. On this premise, this study examined the effect of balance scorecard on market performance of service companies…

The study examined the nexus between fair value accounting, managerial obligation and financial reporting quality. The study employed ex-post facto research design and used secondary data collected from some selected quoted consumer goods on the Nigerian Exchange group for the period of six years spanning 2014 to 2019. Multivariate regression…

The low level of financial accountability in the sectors in Nigeria, especially the public has been identified as one of the primary reasons behind fraud, corruption and the like. Thus, the application of forensic accounting is expected to increase the level of financial accountability accordingly. The study appraised factors that…

The purpose of this study is to examine the quality of earnings, corporate governance and future stock returns. The study employed a longitudinal research design by sampling 25 companies from the non-financial quoted companies in the Nigerian Stock Group for the period of 2015 to 2020. The study conducts descriptive…

This study examined the extent of dividend smoothening in Nigeria Deposit Money Banks. This is with the intention to investigate the degree at which they pay dividend relative to their earnings. The study used secondary data. The data were gathered from the records of the Nigerian Exchange Group, Central Bank…

Based on the last human development index report released in 2019 which has a range of 0.377 to 0.954, Nigeria had a score of 0.534 which is low and below the minimum acceptable score of 0.55. This raises a concern for the standard of living level in Nigeria. In addition…

The study examined the effect of assurance reports of auditors on public project execution in Nigeria. The study focused on four information namely; Information on tendering process (InfTP), Information on Contract Execution progress (InfCEP), Information on Risk Management and Project Performance (InfRM&PP) and Information on Economic Viability of Project (InfEVP)…

This study investigated the effect of financial deepening on economic growth in Nigeria. The study covered the period of 1986 to 2019 and data were sourced from Central Bank of Nigeria Statistical Bulletin (2019). Data were analyzed, Johansen Co-integration test, two-stage least squares and Pairwise Granger Causality techniques. Based on…

In recent times, the high level of injustice, unfair treatment and lack of equity in workplace has affected adversely the physical and psychological well-being of employees and consequently led to low productivity, absenteeism, low morale, lack of commitment and disloyalty. Hence, this study proposes a conceptual model by stating propositions…

The study investigates the effect of corporate governance on earnings management in listed insurance firms in Nigeria for the period 2010-2019. The data were obtained from 15 purposively sampled insurance companies listed on the Nigerian exchange group as at 31st December, 2019. The study employed descriptive statistics and panel least…

This study examines the effect of external public debt on economic growth in Nigeria utilizing time series secondary data extracted from Debt Management Office (DMO), Central Bank of Nigeria (CBN) Statistical Bulletin and National Bureau of Statistics (NBS) for the periods of 2007Q1 to 2020Q4. Employing the econometric methodology of…