The study examines the effect of stamp duty and value added tax on Nigeria Economic Growth. Secondary sources were explored in data gathering while simple regression technique was employed in data analysis for test of the study hypotheses. The outcome reveals that bot stamp duty and value added tax affects Nigeria standard of living. On the side of the relationship among the variables studied, the strength of their relationship is very high for all the variables. The researcher concludes that Stamp duty and Value Added Tax are some of the major contributors to Nigeria revenue. The revenue sources could be used to predict the value and status of the nations’ Gross Domestic Product as indicated by the strength of the relationship between the variables. The federal, state and local authorities therefore could finance a reasonable proportion of their capital and recurrent budget through non-oil tax revenue.

Disrupt daily operations, inability to fulfill long term obligations, lower sales, and shrinking earnings experienced by consumer goods companies have become worrisome to shareholders, business executives, academia and corporate managers. In lieu of this, this study investigated the effect of working capital management on profitability of listed consumer goods firms in Nigeria. Longitudinal research design was adopted for the study and data were obtained from secondary sources through the annual reports of sampled firms and the factbooks of the Nigerian Exchange Group. Twenty (20) consumer goods firms listed on the Nigerian Exchange Group as at 31st December 2022 formed the population of the study. A sample of ten (10) was selected as sample size using purposive sampling techniques. Data were analyzed using descriptive statistics and panel regression technique. The findings of the study showed that working capital management structure such as inventory to assets ratio, receivables to assets ratio of the listed consumer goods firms in Nigeria have a negative and significant effect on profitability while cash to assets have negative but insignificant effect on profitability. The study concluded that when explaining the effect of working capital management structure on the financial performance of listed consumer goods firms in Nigeria, inventory to assets ratio, receivables to assets ratio are the most significant to net profit margin of the listed consumer goods firm.

Social media platforms (WhatsApp and Facebook) now powered by Meta have revolutionized businesses' operations, offering Small and Medium-Sized Enterprises (SMEs) new avenues for marketing, customer engagement, and brand building. Brian Acton and Jan Koum founded WhatsApp in 2009. Initially, the goal was to offer a user-friendly and effective messaging platform. Early versions of WhatsApp only offered simple text messaging features. This section introduces the importance of SMEs in the global economy and their growing reliance on social media platforms. According to this study, the presence of social media platforms enhanced the profitability ratio. In addition, this study also shows the significance of interactive participation and its crucial part in creating successful marketing strategies.

This study investigated bank credit on the development of manufacturing sector in Nigeria (2001 – 2021).The study relied on secondary data extracted from Central Bank of Nigeria (CBN) statistical bulletin, and the databank of World Bank. Barro (1990) growth models was adopted and modifies to accommodate bank credit is the private sector and inflation. The data were analysed using ordinary least square regression method. The results showed that there is no statistically significant relationship between interest rate and the manufacturing sector in Nigeria where ( ). The results further showed that there is a positive relationship between inflation, exchange rate, credit to the private sector, and the manufacturing sector growth. The study concluded that there is a statistically significant relationship between bank credit and the manufacturing sector in Nigeria. This study therefore, government through the Central Bank of Nigeria should pursue policies that lower the interest rate (cost of capital) and increase money supply in order to increase the output of the manufacturing sector which is capable of stimulating economic growth.

The role of conservatism in accounting has been a subject of controversy and the explanations for its existence have important implications especially for accounting regulators. In light of this the study examine the effect of audit committee on accounting conservatism of non-financial companies in Nigeria. Secondary source of data was use to analyses the hypothesis the study covers ten non-financial companies in Nigeria exchange group for the period of ten years (2011-2020). Using ordinary least square. The study found out that audit committee financial expertise (ACFE) have a co-efficient value of -17.71178 which is statistically significant at 5 percent with p-value of 0.000. This implies that ACFE has negative relationship with its earnings per share which may implies that ACFE is inadequate in relation to the cost expended on them and this made it have negative effect on their earnings per share. Furthermore, the relationship between Audit committee size (ACS) is having a positive coefficient of 7.315646 which is statistically significant at 5 percent. The result indicates that the Audit committee size of the firms‟ performance in relation to generating profit is moderately encouraging and significant. Also, board independence (BI) has a coefficient of 18.63599 having a p-value of 0.0000. This implies that BI has a positive relationship and significant effect on earnings per share (EPS) of firms in Nigeria. The study concludes that audit committee in terms of Audit committee size, audit committee financial expertise and board independent, with accounting conservatism has significant effect on earnings per share firms in Nigeria. The research therefore recommended that any organization with an existing audit committee should ensure that the composition is known for what the stand for. The numbers of audit committee should include those who have knowledge of generally accepted accounting principle (GAAP) and also have knowledge of financial statements, audit report and management accounting interpretation and analysis.

The question of the balance between corporate sustainability initiatives and profitability has been widely discussed. The problems facing today's managers were how to manage performance across sustainable dimensions so that the synergistic advantages of its execution approach may be derived. Hence, the study examines social and environmental impact on financial-performance twenty-four (24) listed manufacturing firms in Nigeria from 2010 to 2020. Secondary data and multiple-regression technique were adopted. The variables for the study are community relations, research and development and return-on-assets. Finding revealed that R&D cost has positive significant outcome on firm accomplishment as these items show-up in the fixed effects regression with statistically significant p-values. Likewise, Finding revealed that community cost has negative non-significant effect on firm accomplishment. The study concluded that investment in research and development should be deployed more to increase the financial performance of manufacturing firms while community relations cost should be embark upon but more funds should not be committed to it. It is therefore recommended that shareholders and regulatory authorities should ensure compliance with regulations in providing environmental-information as this will help firms to be conscious of the environment they belong.

Despite the numerous regulatory frameworks employed by the different financial regulators in various economies, the 2009 financial crisis that crumbled the world’s financial system could not be avoided. The Basel III framework became fully implemented by firms in the financial sector and the introduction of expected shortfalls served as substitute for Value at Risk. However, despite these various regulatory frameworks, operational activities kept fluctuating in the Nigerian economy. Thus, this study examined the effect of the implementation of Basel Accord III on the operational efficiency of listed banks in Nigeria. Data such as expected shortfalls, credit risk, market risk, and liquidity risk were collected from individual selected banks and were analyzed using the fixed effect regression model. The result showed that expected shortfalls affects operational efficiency negatively (-0145). The findings also revealed that credit risk (0.099) and liquidity risk (0.00008) positively influence operational efficiency in Nigeria. It was concluded that the implementation of Basel III framework in Nigeria negatively influences operational efficiency. Thus, there is a need for banks to embrace the effective use of expected shortfalls in order to minimize bank risk, especially in the capital market.

The study examines the effect of agency cost on shareholders’ return on capital in Nigeria by drawing samples from non-finance firms that are listed on the floor of the Nigerian Exchange Group (NGX) from 2012-2022. In this study, we ensure the use of agency cost proxies such as asset tangibility, managerial ownership, and director’s remuneration while shareholders return on capital is measured in terms of return on equity. Specifically, to achieve the objective of the study, we conducted a pool least square regression before proceeding to check for inconsistencies with the basic assumptions of the OLS regression. Succinctly, these diagnostics tests include test for multicollinearity as well as test for heteroscedasticity. This study is based on an expo-facto research design. The study covers a period of ten (10) years. That is, from 2012 to 2021 employing non-finance firms listed on the floor of the Nigerian Exchange Group. The population for this study consist of all the listed non-finance firms on the Nigeria Exchange Group. As of 31st December 2021, the total number of listed non-finance firms was 109. The sample size was arrived at through a purposive sampling technique. This is because the firms were included in the sample if they meet certain criteria to enable homogenous sample. These criteria are that the firms must be listed at the stock exchange before the study period (2012); the firms must remain listed during the study period and not be delisted before the end of the study period (2021). This will be done to ensure a balanced panel data structure through the use of a homogeneous periodic scope, which is required for the estimate procedure. From the foregoing, the final sample size of this study consist of 73 listed non-finance firms in Nigeria. Particularly, we conclude that asset tangibility and managerial ownership significantly reduces shareholder’s return on capital. However, we also conclude that directors’ remuneration insignificantly reduces shareholder’s return on capital. Hence, we recommend that although a high ratio of fixed to total assets provides creditors with a high level of security since they will be able to liquidate more assets in case bankruptcy, management of non-finance firms should endeavour to keep the ratio low so as to reduce agency cost and increase shareholder’s return on capital. Furthermore, we recommend that managerial ownership should be reduced to mitigate agent principal conflict and thus improve shareholder’s return on capital.

This study examined the impact of cloud computing on accurateness of financial reports of selected deposit money banks in Nigeria using ordinary least square approach. The study adopted survey research design method; while primary source of data through distribution of questionnaire to the targeted respondents which comprised of 215 staff members of eight selected Deposit Money Banks (DMBs) who are experts in cloud based accounting. The research questionnaire was used as research instrument; while the Cronbach’s alpha (α) with obtained coefficient value of 0.863 was used for the validation of the instruments. It was statistically found that accurateness, with a coefficient of = 0.641942; t-statistic P = 0.000 statistically exacted positive effect on cloud accounting of Nigerian deposit money banks at 1% significance level. Therefore, concluded that accurateness exacts a positive significant impact on cloud accounting in deposit money banks in Nigerian. Given this, the study recommended that several measures towards develop accurateness must be taken so as to reduce inconsistencies of figure or amount with their banking transactions through ensuring procedure that can facilitate effectiveness level of cloud accounting by Central Bank of Nigeria (CBN) to existing and new commercial banks.

Purpose: This study investigates the causal dynamics between green energy, governance, financial inclusion and economic growth in Nigeria. In addition, the study examines the significance of green energy, governance and financial inclusion to economic growth in Nigeria. Design/ Methodology/ Approach: Data sourced from the World Bank data base and the Central Bank of Nigeria Statistical Bulletin from 1996 to 2019 were used and real gross domestic product (RGDP) was regressed on co2 emissions, greenhouse gas emissions, renewable energy consumptions, corruption control, political stability, number of commercial banks branches and commercial banks loans. The Generalised Method of Moments (GMM) and granger causality test were used for analyses. Findings: Proxies of green energy are found to be not significant; co2 gas emission, renewable energy consumption and green gas emissions have negative effects on real gross domestic product (RGDP). Governance indicators of corruption control has a negative and significant effect and political stability has a positive and a not significant on RGDP, lastly, the indicators of financial inclusion are not significant, commercial banks loan has a negative effect while number of commercial banks branches has a positive effect on RGDP. Real gross domestic product granger causes green gas emission, with other possible pairs, the test is not significant and no causal relationship exists. The causality test overwhelmingly supports the Neutrality hypotheses of no causal relationship between energy and growth. Practical Implications Majority of the indexes of green energy bears signs that support increase in output but are not significant, however, the absence of causal relationship between green energy with output is noticed. The reason for this result may be because efforts to deepen the use of renewable energy in Nigeria, by establishing sustainable investment in green energy, establishing enabling institutions and legal framework are still at the commencement stage. Political stability supports the fact that improvement in governance increases national output, but the reduction in output as corruption control increases presents a source of worry, this calls for the strengthening of corruption control institutions to ensure independence from political interference. Deepening financial inclusion increases output as indicated by number of banks branches but the negative effect of commercial banks loans on output may be because of the ever increasing interest rate on commercial loans in Nigeria. Social Implications: A global shift from dirty energy to green energy has become imperative occasioned by the threat of climate change and increased energy usage, green energy is not only cheap it is also inexhaustible furthermore, an effective governance and adequate financial inclusion will facilitate this paradigm shift. Originality and Value: This study contributed to knowledge by introducing financial inclusion and governance as additional independent variables in the model that investigated the effect of green energy on output, the Generalised Method of Moment (GMM) estimator which is most optimal method under the condition of heteroskedasticity was also deployed in the study.

This study aims at investigating the effects of audit learning competency, digital cultural involvement and stakeholders’ expectations on digital accounting implementation in Nigeria. There had being the need of transforming from the analogue system of accounting handling to digital accounting. The work of auditors are becoming cumbersome due to interconnected smart machines. Researchers in developing world like Nigeria does not want to be left behind in the comity of digital accounting and audit performance. Questionnaires were administered through, 290 professional accountants, tax experts and tax administrators, they responded through google forms. The questionnaire were based on five Likert scale of strongly agreed, agreed, not decided, disagreed and strongly disagreed. The sampling technic was purposeful as the questionnaire were given to professional accountants in Ondo State through their various platforms. Regression analysis was done through Ordinary Least Squares (OLS) to test the hypotheses formulated for the study. The study revealed that implementation digital accounting had enhanced audit performance in Nigeria. It was equally revealed that audit learning competence and stakeholders’ expectations capabilities exhibited a positive and significant effect on digital accounting implementation in Nigeria. Digital cultural involvement exhibited positive but statistically insignificant effect on digital accounting implementation in Nigeria. It was therefore recommended that auditors should be involved in more rigorous digital training in order to help in achieving digital accounting implementation in Nigeria. Also there is the need for stakeholders in Nigeria to broaden their digital culture (expectations) in the use of the internet of things, quantum computing, artificial intelligence (AI), robotics and the development of analytics in order to enjoy spreading out in digital accounting application.

The Study examined the extent of the innovativeness and proactiveness of SMEs in Southwest Nigeria. The study adopted a descriptive survey research design. Primary data was employed for the study. The study population comprises of 26744 SMEs in South western Nigeria (NBS-SMEDAN, 2017 Report). A sample size of 394 derived using the Taro Yamani (1967) formula for sample size determination was used for the study. Multi stage sampling technique was used to select the sample size for the study. The descriptive statistics using means revealed the mean score of innovativeness and proactiveness to be moderately high (Mean score:( INN= 3.85, PRO = 3.73). The total value of the mean for both innovativeness and proactiveness was 3.79. This shows that the innovativeness and proactiveness of SMEs in Southwest are high. Premise on the findings, the study concluded that the SMEs in Southwest Nigeria is high.