The study investigated the relationship between corporate life cycle and classification shifting in the financial statements of quoted conglomerates in Nigeria. Using ex-post facto research design, the population of the study was drawn from quoted manufacturing firms on the Nigerian Stock...

This study examined the application of fraud box-key model in the determination of fraud risk factors in the banking industry in Nigeria. The objectives of the study were to investigate the extent to which elements of fraud diamond (pressure, opportunity, rationalization and capability)...

This study assessed the impact of the components of Intellectual Capital (Human Capital, Structural Capital, Relational Capital and Innovation Capital) of Companies listed on the Nigerian Stock Exchange with a view to determining their association with financial performance. The study adopted...