Purpose - Given the many activities of Nigerian investors in the crypto ecosystem, this paper investigates the level of their awareness, attitudes, risk tolerance, experience, reasons for investing and level of financial literacy. Design/methodology/approach - The research approach is based on a...

Purpose – The financial economics literature points to the likelihood that transparency affects the inflows of direct foreign investments. The purpose of this paper is to examine the relationship between degree of transparency in an economy and the level of foreign direct investment (FDI)...

Purpose – One of the most pervasive economic crimes in the world today is money laundering. It has been estimated that some $2 to $3.6 trillion of hot money is laundered through the financial market each year. Such huge amounts of money cannot be successfully laundered without the involvement...

This paper attempts an empirical examination of the practicality of strategic management accounting (SMA) adoption in banks in Nigeria, a developing country. It investigates the extent of practice and contributions of SMA to strategic decision making. Survey data were obtained from 71 bank...

Purpose: The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria....

Persuaded by the pecking order assumptions, where internal fund is preferred over debt and equity when financing investment projects, this study provided empirical evidence on the interaction between working capital management and corporate debt structure, and the effect of this on corporate...

A number of studies and reports have associated corruption with the misuse of public office for private financial gain, but they have rarely examined the involvement of corporate executives in fraudulent and corrupt financial practices. This paper argues that the recent banking crisis in Nigeria...