IJIRAS | Issues | Years

This study examines the effect of corporate environmental disclosure determinants on financial performance of selected listed manufacturing firms in Nigeria. The study used ex-post facto research design, secondary method of data collection was employed with a population of fifty-two selected manufacturing firms, sample of ten manufacturing firms were used, data…

Management is an important element in the success of an organization and integrate optimal management strategies into their corporate governance practices. This study investigates the influence of managerial roles on the corporate governance practices of multinational upstream oil companies in Nigeria. The study adopted a quantitative research method in which…

Global tax administrators are striving to improve the effectiveness of their tax revenue collection efforts as a result of a growing realisation that a better knowledge of the motivations behind taxpayers' willingness to tax compliance is necessary. Religious beliefs and tax morale are two common indicators of an individual's personal…

Intellectual Capital (IC) is one of the intangible assets which are frequently associated with performance. The aim of the study is to empirically evaluate the effect of intellectual capital and its components on financial performance of non-financial firms listed on the NGX. The financial performance was measured by return on…

The Nigerian business landscape, particularly Micro, Small, and Medium Enterprises (MSMEs), exhibits a limited degree of tax responsiveness due to a prevailing lack of trust in the tax authorities. This phenomenon has resulted in significant adverse consequences for the financial well-being of the nation's economy, mostly manifesting as a decline…

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The study examined the effect of government and corporate bonds on capital market growth in Nigeria. The study utilized time series data spanning 19 years (2000 to 2018) from designated sources in achieving the stated objectives. Data on government and corporate bonds, capitalisation rate and equity stock were obtained from…

This study examines the relationship between International Public Sector Accounting Standards (IPSAS) and faithful representation in financial reporting of higher education institutions in selected North-East states of Nigeria. The research employed a mixed methods approach, including a survey of accountants, internal auditors, and finance officers in the Federal Higher Institutions…

This study investigates digital marketing adoption among SMEs in Lagos State, Nigeria; focusing on limited resources, lack of expertise, and inadequate infrastructure. Using a descriptive survey design, data were gathered from 387 participants via structured questionnaires from a population of 11,663 registered SME owners The study involved descriptive statistics and…

The relationship between deposit interest rate and savings is a crucial monetary policy issue in Nigeria. Moreover, the Central Bank of Nigeria introduced the monetary policy rate (MPR) in the country in 2006 to serve as the anchor rate for market interest rates, such as deposit interest rate. Therefore, the…

This study examines the moderating effect of audit firm choice on the relationship between corporate governance mechanisms and environmental disclosure among listed non-service companies in Nigeria. Employing a correlation research design, the study gathered secondary data from annual reports, standalone reports, and reports on compliance with the Nigerian Code of…

This study is aimed at reviewing literatures relation to general transactional systems and also cryptocurrency related literatures. The study information was collected through empirical literatures, published documents and monetary related database. The settled that transactional system has witnessed series of shift from barter system to the present fiat and fractional…

The study examined the influence of crowdfunding practices on productivity as a measure of survival for small businesses in Lagos State, Nigeria. The study adopted survey research design. Data were collected using questionnaire administered to 484 small businesses in Lagos State across the five (5) divisions/Ibiles (Ikeja, Ikorodu, Lagos Island,…

This study empirically examines the nexus between inflation risk and the performance of insurance firms in Nigeria using annual time series data that covers the period 1986-2022. Net profit as ratio of total assets of insurance firms was used as a performance measure, which is the dependent variable and is…