Effective management of working capital that ensures a balance between profitability and liquidity is a fundamental part of overall corporate strategy to create value, and it is an important source of gaining competitive advantage. This study examined the effect of working capital management on...

With auditors mostly found wanting in corporate scandals, there is growing emphasis on the need for auditors of companies in highly regulated sectors like banks to consider factors that are important to regulators. This study evaluates the determinants of audit fee based on variables that are...

The choice of how business activities are financed is vital to every firm. This is because optimal or balanced capital mix between debt and equity impacts on the firm's value as well as its market valuation. However, optimal capital mix has over the years attracted attention due to its...

The study examined the effect of corporate governance on sustainability disclosures. The data regarding corporate governance and sustainability reporting were gathered from annual report and accounts of 12 listed industrial goods companies on the Nigerian Stock Exchange for the period 2010-2017....

Publicly quoted companies are expected to fully comply with disclosure requirements of International Financial Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is obtainable in real situation; as evident in the existing...

The study examined the effect of corporate governance surrogates on financial performance of quoted consumer goods firms in Nigeria. The population is made up of all listed consumer goods firms in Nigeria, from which 16 companies were randomly selected. The study used data gathered from...

The main thrust of this study is to examine how Multinational Corporations (MNCs) use transfer pricing practices to reduce taxable profit with a view to recommend how such practices could be minimised, to enhance the tax revenues of their host countries. This was done empirically using various...

This study reviews the effects of Ramadan, which is recognised as a notable religious ritual in the world among Muslims, on stock market behaviour. Based on the review, there is evidence that the effects of Ramadan lead to significantly higher stock market returns but less volatility. However,...

It has been observed overtime that the dysfunctional effects of budgeting often arise from non-inclusion of inputs from operating managers and other employees in budget setting process. This is mostly noticed when budget preparers do not consider the interests and inputs from operators who are...

Corporate Social Performance (CSR) is an emerging issue that is gaining attention by the day. Two of the critical factors affecting companies CSR are board diversity and gender composition. The study investigated the effect of board diversity and gender composition on corporate social...