Current Issue

Volume 12, Issue 2 (2025)

ISSN: 3067-2511

DOI Prefix: 10.5281/zenodo.

THE INFLUENCE OF COMMUNITY DEVELOPMENT COST DISCLOSURE ON FINANCIAL PERFORMANCE IN NIGERIA’S OIL AND GAS SECTOR

By Okechukwu Diri Samuel

Β This study examined the impact of community development cost disclosure on corporate performance of quoted oil and gas companies in Nigeria. The study covers a period of five (5) years (2018-2022). The study makes use of export facto research desig...

REGULATORY CHANGES, BOARD COMPOSITION, AND TIMELY FINANCIAL REPORTING: A STUDY OF NIGERIAN FINANCIAL FIRMS

By Aisha Oluwakemi Balogun

This study examines the effect of board characteristics board expertise, independence, and size and the moderating effect of regulatory changes on financial reporting timeliness among Nigerian financial firms.Β  The study adopts an ex-post facto rese...

THE INTERSECTION OF TECHNOLOGY AND FINANCIAL DEVELOPMENT IN SSA: OPPORTUNITIES AND CHALLENGES

By Grace Onome Okonjo

The study was undertaken to examine technology and conditional financial development of Sub- Saharan Africa (SSA) countries. The dependent variable used in the study is the conditional financial development proxy by the domestic credit to private sec...