The management of working capital is a crucial area of business management that can make or mar the existence of a business entity. This must be matched against the available assets of the organization. Since working capital ...

The realization that being socially and environmentally responsible can facilitate long-term growth goals, raise productivity and optimize shareholder value has made sustainability issue a major concern for businesses of ...

In recent years, research has shown that companies have steadily increased their investment in intangible assets relative to tangible assets, and many scholars have studied the impact of these investments on firm’s profit ...

Tertiary institutions are supposed to be corner of excellence, a place of building brains training of disciplined and highly skilled individuals. A condition was basic learning facilities are lacking in our tertiary ...

One of the drastic changes that has taken place in the manufacturing sector is the emergence of lean production systems and its associate: the lean accounting. The study is a literature review meant to examine the ...

The purpose of this study is to establish the relationship that exists between internal control activities and the financial reporting of corporate organizations in Nigeria. The literature review is based on agency theory ...

Financial repression, as argued by McKinnon and Shaw (1973) is the existence of interest rates ceilings, high reserve ratios, regulated lending, restriction to entry and exit in the banking activities, restriction of foreign ...

The paper seeks to understand the impact that automation of equity issuance has on the overall development of the capital market in Nigeria. In December 2021, The Nigerian Exchange Limited evolved an automation process for ...

The main objective of this study was to establish the effect of corporate governance on financial performance of NGOs in Nigeria with emphasis on Pro-Health International. Secondary data was obtained from Pro-Health ...

Since the adoption of IFRS in Nigeria, most of the empirical studies have been geared towards the impact of IFRS adoption on financial reporting with little effort towards the impact of IFRS adoption on financial reporting ...