IJIRAS | Issues | Years

The aim of the study is to examine the extent to which the disclosure of environmental, social, and governance (ESG) sustainability by listed firms in the Nigerian Stock Exchange (NSE) drive accounting performance of Return on Asset (ROA). Twenty (20) out of population of twenty-four (24) firms were selected for…

The dwindling of allocation from federal government has drilling all the state government extensively in Nigeria to develop tax collection strategies for revenue realization in their respective state. The extant literatures examined a single component of tax collection strategies on revenue generation but this study therefore examined the effects of…

The study examines the impact of corporate social responsibility on the financial performance of listed manufacturing companies for the period 2012-2020. Data for the study were collected from the annual reports of the companies. Data on Corporate Social Responsibility on Education (CSRE), Corporate Social Responsibility on Health (CSRH), Corporate Social…

This study investigated the extent and relationship between microfinancing and small and medium scale enterprises (SMEs) during Covid-19 in Osun State. The study relied on primary data gathered through a structured questionnaire. The population for the study was 52,596 SMEs in Osun State; and the sample size were 397 SMEs…

The study examined whether bad credit management affects firm performance. Ex-post facto research design was used in the study. Data was collection from secondary sources. The population for the study consisted of quoted deposit money banks in Nigerian Exchange Group (NSG) as at 31st December, 2020. The sampled size is…

The study examined corporate governance and fraudulent financial reporting in Nigerian quoted banks. This study used a sample of 12 quoted banks in the Nigerian Stock Exchange that have consistently published their annual audited financial report for the period of 2012 to 2019. The data collected are analyzed using descriptive…

Studies on effect of climate change on coastal communities have been inadequate despite their vulnerability and inadaptive capacity. This article bridges this knowledge gap by examining the social and economic impacts of climate change in Lagos State. Using a qualitative methodology, in-depth interviews were conducted to collect data. The findings…

This study established the effects of fundamental factors on stock price behaviour of insurance companies listed in Nigeria. The study utilized panel regression using pooled Ordinary Least Squares (OLS) for the period of 2010-2019. Findings showed that earnings per share have statistical effect on stock price behavior in Nigeria. The…

This study explored the nexus between capital structure determinants and financial leverage of quoted industrial firms in Nigeria for period of eleven years, 2010 to 2020. Secondary data used for this research work obtained from financial report and accounts of sampled companies. Capital structure determinants were measured by profitability, assets…

This paper explores the drivers of corporate social responsibility (CSR) information disclosure from the perspective of signaling and legitimacy theories. Specifically, the paper investigates the effects of corporate size and CSR performance on the extent of CSR information disclosure. Overall, data set was drawn from the annual reports of 12…

The study examined the determinants of cash holdings among quoted firm in Nigeria. This study used quoted manufacturing firms in Nigeria that have consistently published their audited annual financial report for the period of 2015 to 2019 and adopted a panel multiple regression analysis using panel data to test the…

The development in the tourism sector has been hindered by foreign exchange volatility, virus-outbreak (Covid-19), uncontrollable inflationary trends and inability of tourism operators to access banks’ credits. To this extent, this paper assesses banks’ credits and tourism sector development in Ifedore Local Government, Ondo State, Nigeria. The study adopts primary…

Security breaches in electronic banking (E-banking) have created series of challenges to banks, their stakeholders and bank regulatory authorities in Nigeria. This study investigated the effect of E-banking security on customers' satisfaction in Akure, Ondo State, Nigeria. Data collected through the administration of 422 copies of questionnaire to customers of…

The unprecedented level of increase of oil spillage in Nigeria has increased the call for environmental accounting disclosures. This study investigated how green accounting affects the financial performance of Oando Plc. The variables of the study include; environmental cost, net income, return on assets (ROA), return on capital employed (ROCE),…