This study investigates the relationship between firm characteristics and financial statement fraud in Nigerian manufacturing firms. Using a sample of all 57 manufacturing companies that have the potential to exhibit the firm characteristics and financial statement fraud being investigated. As of 2022, using Lusha database business leads from manufacturing companies in Nigeria., we examine the impact of firm size, profitability, fictitious revenue , financial reporting quality , and corporate governance on the likelihood of financial statement fraud. Our results show that firms with weaker corporate governance, lower profitability, and higher leverage are more likely to engage in financial statement fraud. Additionally, we find that financial reporting quality have no significant effect on financial statement fraud. The study contributes to the literature by providing evidence on the factors that influence financial statement fraud in Nigerian manufacturing firms. This study adopted a quasi-experimental research design which helps to examine the impact of firm characteristics on fraudulent financial statement fraud in Nigeria. The findings have implications for regulators, auditors, and investors seeking to mitigate financial statement fraud in Nigeria.

Nigeria faces escalating environmental challenges that threaten ecosystems, public health, and climate stability. Despite various policy efforts, environmental degradation persists, driven largely by unsustainable energy use and sectoral activities. This study examines the long-run impacts of sectoral activities (agriculture, industry, and services) and energy use on environmental degradation in Nigeria, using secondary data from credible sources. Fully Modified Ordinary Least Squares (FMOLS) and Canonical Cointegrating Regression (CCR) techniques were employed to estimate long-run relationships. The results found that agricultural output significantly worsens environmental conditions, with a 1% increase associated with a 0.076% rise in carbon emissions and a 0.63% increase in ecological footprint. Conversely, the service sector helped mitigate environmental degradation, reducing CO2 emissions by 0.068% and ecological footprint by 0.26% per 1% increase in output. Energy use is the most critical driver, with a 1% increase resulting in a 0.975% rise in carbon emissions and a 0.20% increase in ecological footprint. Industrial output showed no statistically significant environmental impact. The study concluded that sectoral activities and energy use are central to Nigeria's environmental degradation and recommended promoting sustainable agriculture, diversifying the energy mix, and adopting green technologies to address these challenges.

The global economic landscape is increasingly shaped by environmental impact as businesses worldwide are face with heightened pressure to comply with environmental standards, thereby making environmental conservation costs essential for maintaining profitability and building stakeholder trust. This study examined the effect of environmental conservation costs on financial performance of listed oil and gas firms in Nigeria. Using a longitudinal research design, data from the seven oil and gas firms listed on the Nigerian Exchange Group as at 31 st December, 2023, were collected from secondary sources, via the annual reports of the selected firms for a period of 2014 to 2023. Data collected were analysed using descriptive statistics and robust regression analysis. The results of the analysis showed that waste management cost as proxy of environmental conservation cost has significant positive effect on financial performance. Environmental remediation costs also showed a significant effect on financial performance, although the effect was negative. However, community development costs showed a positive effect, but it was found to be insignificant. Based on these findings, it is concluded that increased transparency in environmental cost disclosures can enhance financial outcomes, but some environmental liabilities may reduce profitability. The study recommends improving transparency in environmental reporting, strategic communication of environmental risk management, and maintaining strong community relations to enhance stakeholder trust and financial performance.

The Nigerian economy is characterized by a paradox of contrast between its vast sectorial resource potential and the worsening unemployment condition, highlighting the need for effective strategies to harness its resources and promote inclusive growth. This study therefore investigates the relationship between output growth and sectoral employment in Nigeria using time series data for the period of 1991 to 2020. The study explores the causal relationship and the interactive effect of agricultural and industrial sector on output growth. Autoregressive Distributed lag (ARDL) model was adopted and the findings revealed that IEMP has positive and statistically significant effect on GDPG, both in the long run and short run. AEMP was also reported to have positive and statistically significant effect on GDPG in the long run, but with weak significance in the short run. However, findings further revealed that interactive effect of AEMP_IEMP on output growth is negative and statistically significant in the short run and long run. The study finds a uni-directional causality (at 10 percent) running from AEMP to GDPG, from IEMP to AEMP and from AEMP_IEMP to AEMP. Based on these findings, we recommend that deliberate efforts should be put in place by the government to improve on the performance of the industrial sector in order to foster the inter-sectoral linkages and improve employment in agricultural sector. In addition to previous strategies adopted to revamp the agricultural sector, new strategies/policies that will make agriculture more appealing to youths should be adopted.

In recent times more attention is given to the interrelationship among economic growth, globalization and environmental quality such as Carbon Dioxide (CO2) emissions in quest to ensure Sustainable Development and the challenge posed by climate change. Prior studies have focused on how trade component in globalization influences the environment. However, recent studies posit that other aspect of globalization such as economic, social, and political are also important, the integration of which needs to be considered in sustainable development. Thus, this paper enriches current literature by providing new evidence derived from a comprehensive globalization index to confirm the long- and short-term relationship among economic growth, globalization and the environment in Nigeria. This study used the KOF globalization index as the proxy for globalization, per capita GDP as proxy for economic growth and CO2 emissions as the proxy for the environment. The data on globalization index was retrieved from KOF Swiss Economic Institute while those of per capita GDP and CO2 emissions were obtained from the World Bank for the period 1990 to 2023 and employed autoregressive distributed lags (ARDL) estimation technique. The empirical results indicate that the nexus among economic growth, globalization and the environment is cointegrated in the long-term. In the short - and long - run, the study found that economic growth and globalization improve the environment i.e causing reduction in environmental degradation. The finding also showed that consumption of renewable energy, adherence to rule of law and international price of crude oil as determinants of environmental quality in Nigeria. The study recommends that government should be concerned about environmental development when promoting globalization through economic and social activities. Moreso, policymakers should continue to encourage in investment in renewable energy as energy-intensive industries are the major source of CO2 emissions in Nigeria.

While standard work manufacturing techniques promise significant benefits, its implementation presents challenges that could impact the performance outcomes of manufacturing firms is Kaduna State, Nigeria. The broad objective of this paper is to ascertain the relationship between standard work manufacturing technique and performance of manufacturing firms in Kaduna State, Nigeria. Specifically, this study seeks to examine the relationship between takt time methodology and performance. The study is grounded in the Theory of Constraints (TOC), developed by Eliyahu M. Goldratt (1984). Correlational research design was used; while questionnaire was used to elicit information from the respondents. A sample size of four hundred (400) was used; Pearson Product Moment Correlation was used to analyze the collected data. Results obtained from a test of the hypothesis reveals a Pearson R coefficient of 0.763, signifying a strong positive relationship between takt time methodology and performance of the studied manufacturing firms. Also, the result was statistically significant at 0.05 confidence level. Base on the findings of the study, the researcher concludes that there exist a strong positive significant relationship between Standard Work Manufacturing Technique and Performance of manufacturing firms in Kaduna State, Nigeria. As a follow up to that, the researcher recommended that management of the studied manufacturing firms should strive towards enacting a timely production system that balances workflow across different production stages.

This study examines the role of mobile banking in enhancing financial inclusion and its subsequent effects on poverty alleviation rural areas in Nigeria between 1999 and 2023 using data sourced from World Bank database and United Nations Development Programme (UNDP) and a technique of structural vector autocorrelation (SVAR) model. The results reveal that Fintech solutions in Nigeria, while positively impacting the Multidimensional Poverty Index, may also disrupt low-income areas and reduce demand for advanced solutions. The study proposes a practical approach to poverty alleviation through Fintech solutions, including infrastructure strengthening, digital literacy programmes, regulatory frameworks and tailored financial products, especially in the rural areas of Nigeria

International migration and its consequence effects in developing countries has become an integral global issue. In every day, more people are migrating from the developing to developed countries of the world due to the socio-economic inequality that exist between these two spaces, to the advantage of the developed countries. As the labour markets in the developing countries offer lesser opportunities, increase in the movement of skilled and professional skilled labour to developed countries becomes highly intensified. This paper focuses on migration and its implications on brain drain in developing countries. The paper was anchored on push-pull theory of migration. Data used in this paper were obtained from books, journal articles, government records/statistics, news letter, and internet websites and were analysed using content analysis. The paper explored the causes of skilled and professional skilled labour migration in developing countries. It also examined socio-economic impacts of brain drain on immigrants and sending countries‟ economies. In conclusion, it highlights a few policy recommendations for better working conditions and pay of skilled and professional skilled labour in developing countries.

The study examines private health care finance and infant mortality rate in Nigeria from 1980- 2020. To facilitate this study, data were sourced from World Bank database and analyzed using the ordinary least square (OLS) regression method. The result revealed that private health expenditure, per capita income and percentage of children immunize against diseases and infections are significant factors that affect infant mortality rate in Nigeria. It was therefore recommended among others that there is need for teamwork amongst public and private sectors in providing quality and quantitative health facility to meet the demand of Nigerians and this will in turn, decrease the problem on the government. Also, government should intensify immunization programs and activities to help protect infant from being infected with diseases

The study examines the effect of taxation on economic growth in Nigeria between 1993 and 2019. The study employed Dynamic Ordinary Least Square and Johansen co-integration to capture the objective. The result indicated that a long-run relationship existed among the variables. The coefficient indicated that Custom and Excise Duties were harmful to economic growth. Similarly, Value Added Tax was equally negatively related to Gross Domestic Product such that 1% increase in Value Added Tax collected led to 1.15% decrease in growth. The other form of taxes Company Income Tax amnd Petroleum Profit Tax contributed substantially to economic growth. The study discovered that two taxes (VAT, CED) did not contribute positively to the economic growth while the other independent variables (CIT, PPT) contributed positively to the economic growth. Based on these findings, the study recommends that, for a nation to grow, especially in Nigeria, the government's focus should be on some taxes that need to be improved significantly to aid economic growth. Primarily, on VAT and CED, policies should be geared towards them for positive effectiveness so as to improve the economic activities in Nigeria, which will in turn create a better avenue for actualizing economic growth.

In any economy, human capital development has been identified as an important factor in lowering unemployment and boosting the number of entrepreneurs. However, the impact of human capital on long-term industrial development in sub-Saharan Africa has received insufficient attention. During the period 1986-2018, the study focused on the impact of human capital development on industrial development in sub-Saharan Africa. Primary enrolment, secondary enrolment, tertiary enrolment, and total labour force were used to measure human capital, whereas industrial development was measured by industrial value-added. The study found that human capital contributes to industrial development as the human capital indicators have a positive and significant impact on industrial value-added. The study also found that physical capital exerts a negative impact on industrial development while the impact of trade openness is mixed.

The paper analysed the household electricity consumption in the Akunba-Akoko, Ondo State, Nigeria. A well-structured questionnaire was administered to 100 electricity users to obtain data. The paper employed a simple descriptive method to analyse the data. The paper's findings showed that electricity supply is epileptic in the study area, prompting customers to seek other sources. Most respondents have generators, with few having power inverters and solar panels. The findings indicated that consumers spent an average of ten thousand seven hundred to thirty-five thousand Naira (N10,700 - N32,450) on alternative electricity sources per month. This amount is more than they would have paid if the power supply had been reliable. The paper concluded that the electricity supply is irregular and recommended that the BEDC provide regular electricity and prepaid metres for electricity users in the study area.