All Published Articles
Browse our complete collection of peer-reviewed research articles
22 articles available
Financial Derivatives and Firm Value in Nigeria’s Investment Firms: The Moderating Role of Exchange Rate Volatility
Background: Financial derivatives have become widely used by firms to manage exposure to market risks such as interest rate, foreign exchange, and commodity price volatility. While derivatives are des...
FIRM-LEVEL CHARACTERISTICS AND ESG DISCLOSURE IN AN EMERGING MARKET
AimThis research evaluated firm-level characteristics, specifically free cash flow capacity, intellectual capital, and innovation and their effects on ESG disclosure (combined score) of quoted non-fin...
INVESTIGATION OF OVERSIGHT MECHANISMS DRIVING ESG DISCLOSURE OF QUOTED NON-FINANCIAL FIRMS IN AN EMERGING ECONOMY
Aim: This present study evaluates oversight mechanisms and how they drive ESG disclosure. It specifically examines the roles of Audit Committee Effectiveness and Institutional Shareholding on the disc...
Assessing the Impact of IFRS 6 Exploration and Evaluation of Accounting Recognition on Investor Returns in African Firms
Background: The impact of International Financial Reporting Standards (IFRS) on financial reporting quality and investor decision-making has been a subject of significant academic interest. Understand...
APPLICATION OF UPPER ECHELEON THEORY IN IFRS 6 EXPLORATION AND EVALUATION ACCOUNTING DISCLOSURE: A CASE OF AFRICAN FIRMS
Aim: The study evaluated the application of upper echelon theory on IFRS 6 disclosure practices among African exploration firms. The research examined how CEO gender, board gender, board committee gen...
Does The Accounting Presentation Choice in IFRS 6 (Exploration For and Evaluation of Mineral Resources) impact Investor Return in Africa Oil and Gas Firms?
Background: This study addressed the critical intersection of accounting standards and investor returns within Africa's oil and gas sector. Specifically, it investigated how diverse accounting treatme...
Effects of Non-Oil Revenue and Corruption Control on Government Expenditure Performance in Nigeria
Background: Nigeria's historical reliance on oil earnings as its primary source of income has highlighted the necessity of improved governance and diversification to promote sustainable economic growt...