Accounting

The purpose of this study is to investigate the impact of foreign ownership and directorship on sustainability disclosures of non-financial listed firms in the developing countries. Sample consisted of 30 firms across the seven sectors of non-financial listed firms in Nigeria, covering a period of 5 years, 2016 – 2020. Analysis of data collected was

This study aims to examine the effect of volatility of macroeconomic variables on the financial performance of Deposit Money Banks in Nigeria. Secondary annual time series data from 2006 to 2020 on variables for this study were obtained from the Central Bank of Nigeria Statistical Bulletin 2021. A GARCH model analysis of annual time-series data

The study examines the impact of knowledge assets on profitability and market value of listed deposit money banks (DMBs) in Nigeria for the period 2015 to 2021. Thirteen listed DMBs with reporting currency in Naira were used for the study. The total firm year for the study is 91. Multiple regression analysis was used as

The study examines the impact of knowledge assets on profitability and market value of listed deposit money banks (DMBs) in Nigeria for the period 2015 to 2021. Thirteen listed DMBs with reporting currency in Naira were used for the study. The total firm year for the study is 91. Multiple regression analysis was used as

The main objective of this study is to assess the relationship between military expenditure and the level of economic growth in Nigeria. This study is framed theoretically on the economic growth theory with endogenous technology and the Augmented Solow model. The ex-post facto research method was adopted in this study and secondary data was collected

The main objective of this study is to assess the relationship between military expenditure and the level of economic growth in Nigeria. This study is framed theoretically on the economic growth theory with endogenous technology and the Augmented Solow model. The ex-post facto research method was adopted in this study and secondary data was collected

Studies on the effect of income inequality on tax evasion within and across countries were uniform in concluding that income inequality increases the propensity to evade tax. An empirical examination of this relationship in Nigeria using the augmented Dickey-Fuller, the Johannsen cointegration, the vector error correction model (VECM), and the ordinary least squares on data

This study examined the existing relationship between post-stock market crash compositions of FDI inflows and Nigeria’s economic growth from 2010-2018. Post-stock market crash FDI compositionsin Nigeria from 2010-2018 had an unstable behaviour pattern. Using the Ordinary Least Squares (OLS) model on secondary data on real GDP and compositions of FDI obtained from the Statistical Bulletin,

This paper aims to ascertain the effect of board diversity on the dividend per share of listed nonfinancial firms in Nigeria in both the short and long-terms. Analysis of data on dividend per share, the proportion of female, male and minority members of the of boards of directors of nine sampled listed non-financial firms for