IJIRAS | Issues | Years

Preliminary Pages for 8(4) Edition

Despite various government intervention efforts to safeguard the financial institutions in Nigeria, asset quality of firms in the institutions continues to deteriorate in view of the persistent weak control environment. This study was conducted to assess the effect of control environment (board size, audit committee size and board diversity) on…

The study evaluated the effects of corporate governance on the efficacy and efficiency of organizations’ internal audit system in Bayelsa State, Nigeria. To guide the investigation, a questionnaire was used to collect primary data for inferential analyses. Survey design was adopted with a population 200. The analytical results revealed the…

This paper explains the effects of COVID-19 locked down, which affected the whole world in the year 2020, on cooperative societies in the city of Ibadan, Nigeria. Qualitative data was collected through in-depth interviews from stakeholders within the metropolis. The result revealed that despite the fact that the pandemic has…

In this dynamic landscape of Small and Medium Enterprises (SMEs), the role of entrepreneurial competence in influencing performance has garnered attention. This study explores the intricate interplay between entrepreneurial competence and SME performance, with a specific focus on the moderating impact of training and development. The ability of entrepreneurs to…

The study investigated the efficacy of the money laundering mitigation instrument of Know Your Customer (KYC) on capital formation in Nigeria. The study deployed the Financial Action Task Force (G7 government) and the Nigerian Anti-Money Laundering Prohibition Act (2011) to benchmark the espoused nexus between the variables. The study is…

This paper examined the impact of IFRS implementation on value significance of accounting information in Nigeria from 2012 to 2022. The study used share price as value-relevance of accounting information, while dividend per share, earnings per share and book value per share proxied IFRS. Data used for this study were…

The paper examined the effect of foreign aid and exchange rate volatility on agricultural output in Nigeria 1986-2022. The study used secondary data and employed Generalized Autoregressive Conditional Heteroskedasity for data estimation. The result from the GARCH showed that trade openness and domestic loan to agriculture had a direct and…

The study examines the impact of corporate social responsibility on the performance of Nigeria Deposit Money Banks. The study utilized ex-post facto research design considering the fact that the study uses a historical data. Data were obtained from annual reports of the listed Deposit money banks in Nigeria. Data was…

In an analytical and empirical manner, this study investigated the performance of capital market growth in Nigeria in relation to fixed-income securities. The primary research objective was to assess the performance of Nigeria's capital market is influenced by fixed income securities. The study also had specific objectives, which included examining…

The effect of environmental disclosures on financial performance of Nigeria quoted firms were examined in this study. The study period covered 10 years ranging from 2011- 2020. Population of the study and sample size consisted of all the ten listed oil and gas firms in Nigeria. The data utilized for…

There are persuasive evidence that financial stability provide an environment that will be favourable for allocation of resources efficiently and more rapid economic growth and development. In view of this, this study seek to analyze the trend of financial stability of deposit money banks in Nigeria for a period of…

This study examines the impact of credit risk management on Nigerian deposit money banks' profitability between 1993 and 2022. The rate of return on assets was used to assess credit risk management, with provisions for bad debt, loan losses, and non-viable loans acting as independent variables. One of the secondary…

In light of the challenges that Nigerian listed financial services firms encounter in achieving sustainable performance, it becomes imperative to investigate alternative approaches for adhering to current corporate sustainability reporting standards. This pursuit can potentially impede the ability of financial institutions to enhance their value creation capabilities. This research examines…