FACULTY OF MANAGEMENT SCIENCE

This study examines the influence of corporate governance practices on green reporting among listed manufacturing firms in Nigeria, with a focus on the industrial goods firms listed on the Nigerian Exchange Group (NGX). Specifically, the study focused on how board independence, board financial expertise, audit committee meetings, and board gender diversity affects green reporting by the sampled firms. The study adopted a longitudinal research design and covered a ten-year period from 2015 to 2024. Census sampling was employed, covering all thirteen (13) industrial goods firms listed on the Nigerian Exchange Group (NGX). The secondary panel data were obtained from the annual reports of the sampled companies. After expunging the firm-years with incomplete information, a final panel dataset used for the analysis amounted to 119 firm-year observations. The unbalanced panel data were analysed using descriptive statistics, Pearson correlations, and binary logistic regression. The results indicated that board independence has a small and negative effect on green reporting. On the other hand, board financial expertise and meetings of the audit committee have a positive and important effect on green reporting. The study also found that board gender diversity has a positive but insignificant effect on green reporting. Based on these findings, the study recommends that listed manufacturing firms strengthen board competence through the inclusion of financially knowledgeable directors and encourage more active audit committee engagement in sustainability-related matters. The study also recommends the establishment of sustainability-focused governance structures to enhance green reporting practices and corporate accountability.

The objective of the study is to examine determinants of audit risk. In a bid to achieve the objectives of this study, the annual reports of the financial institutions in the Nigerian Exchange Group are stated in the period of 2019 to 2024. The method used in analyzing the data gathered for the study was the Panel least square regression technique. The findings provided that audit firm size is significantly related to audit risk in Nigeria. The study also revealed that audit tenure is not significantly related to audit risk in Nigeria. Audit expertise is significantly related to audit risk in Nigeria. The study also revealed that audit client risk is insignificantly related to audit risk in Nigeria. In terms of significance, audit firm size exhibited a negative relationship; while audit tenure, audit expertise and audit client risk exhibited a positive relationship with audit risk in Nigeria.

The need for more flexibility, shifting workforce demographics, and technology improvements have all contributed to the widespread trend of remote work. The effect of remote work on worker productivity is still up for dispute, though. This study explores the connections between work-life balance, job satisfaction, remote work arrangements, and productivity outcomes in order to determine how remote work affects employee productivity. In-depth interviews with 30 participants and survey data from 100 remote workers were combined in a mixed-methods approach. The findings show that, depending on specific situations and organisational support, working remotely can affect productivity in both positive and bad ways. If not properly handled, remote work can result in social isolation, diversions, and a decline in motivation even though it offers more flexibility and autonomy, which enhances work-life balance and job satisfaction. The results of the study emphasise the significance of putting policies in place to lessen the possible negative effects of working remotely, such as frequent virtual check-ins, open lines of communication, and training courses to improve productivity and self-management. Organisations can establish supportive cultures that promote employee well-being, engagement, and performance in remote work circumstances by embracing a nuanced knowledge of how distant work affects productivity.

This study examines the impact of capital structure on the financial performance of Nigerian oil and gas companies. Using an ex-post facto research methodology, the shortterm debt to total asset, long-term debt to total asset, total debt to total equity, and return on asset variables were investigated as proxies for capital structure and financial performance, respectively. Based on the data's availability at the time of the inquiry, the study used an easy sampling strategy to gather secondary data. These data covers the years 2014 to 2023 and were compiled from the annual financial reports of five Nigerian oil and gas companies. Descriptive statistics and panel regression analysis were used to analyze the data. The analysis' findings shows that while long-term debt to total assets has a negative significant influence on return on assets, short-term debt to total assets and total debt to total equity had positive insignificant impacts. According to the findings, managers of oil and gas companies should reduce the amount of long-term debt they have because doing so has a negative effect on their performance. They should also exercise caution when making capital structure decisions.

This study investigates the impact of change management practices on employee productivity among academic staff of the University of Benin, Benin City, Edo State, Nigeria. The research focuses on four core change management variables—clear vision, leadership support, targeted training and capacity building, and continuous monitoring and feedback. The study adopts a cross-sectional survey design, collecting primary data from 162 academic staff across various departments. Using multiple regression analysis, findings reveal that clear vision and continuous monitoring with feedback have significant positive effects on employee productivity, while leadership support shows no significant relationship. Interestingly, training and capacity building display a negative relationship, indicating that poorly structured or misaligned training programs can reduce productivity. The model explains 26.1% of the variance in employee productivity, suggesting that effective change management is a crucial determinant of organizational performance. The study concludes that transparent communication, consistent leadership engagement, and feedback mechanisms are essential for fostering productivity during organizational transitions. Recommendations include embedding clear vision articulation, structured training frameworks, and real-time feedback systems into institutional policies to sustain long-term employee performance and organizational growth.

This study investigated artificial intelligence applications in relation to financial reporting quality among deposit money banks in Nigeria. The specific objectives were to examine the extent to which artificial intelligence accounting, artificial intelligence data analytic, artificial intelligence auditing and artificial intelligence predictive applications have influence on financial reporting quality of deposit money banks in Nigeria. This study was a field survey for the year 2025. A total of 2,839 accountants, auditors and management staff constituted the population size, while 351 staff of deposit money banks in Benin City of Edo state formed the sample size by employing stratified and purposive sampling selection techniques. It was a quantitative research design and the main instrument used in collecting data was questionnaire administration. The statistical techniques employed include descriptive statistics, Pearson correlations, variance inflation factor and least squares regression method. The study found that artificial intelligence accounting, data analytic and predictive applications have significant positive t-statistics value of 2.480, 2.441 and 2.796 with a probability value of 0.010 (1%), 0.010 (1%) and 0.005 (0.5%) respectively. It was also revealed that artificial intelligence auditing applications has no significant influence on financial reporting quality among deposit money banks in Nigeria but has positive t-statistics value of 1.634 with a probability value of 0.103 (10%). Thus, the study concluded that artificial intelligence applications in accounting, data analytics, auditing and predictive analytics are critical in facilitating enhancement in financial reporting quality among deposit money banks. It therefore recommended that organisations should take advantages of artificial intelligence innovation by training and developing their accountants, auditors and senior managers in areas of financial transactions analyses and prediction to enhance financial reporting quality for the interest of stakeholders.

Employees’ involvement in decision making is a process to make the employees feel that they are not just an ordinary worker of the organization, but an important part of the machinery. This study examined employee's involvement in the decision-making process on the organization as well as the motivational level of the employees. Survey design was used in this study. Since all the entire population cannot be studied, a sample size of 72 was used. The research instrument used for gathering information is the questionnaire. Tables, percentages were used to answer the research questions and chi square technique was used to test the hypotheses formulated. From the findings, it was discovered that employees are allowed to participate in decision making; when employees participate in decision making it usually boost productivity; employees are motivated when involved in decision making process; management also change decisions when rejected by employees; and that employees are consulted by management when new products are to be added to existing products. Management should ensure that employees are part of the decision-making team because, if employees are allowed to take part in the decision-making process, they feel that people in ownership or management position value them as a significant contributor to the team’s success. When people feel valued, they will usually raise their level of effort and commitment to ensure that the company succeeds.

Neglect remains one of the most pervasive yet underexplored challenges facing the older adult population in Nigeria, particularly within local communities such as Oredo Local Government Area of Edo State. This study examines the traumatic impact of neglect on the health status of older adults, highlighting how abandonment, lack of proper care, and inadequate social support systems exacerbate their vulnerability. The research investigates how neglect manifested through inadequate nutrition, poor medical attention, social isolation, and emotional abandonment contributes to both physical and psychological health deterioration. The findings reveal that neglect not only aggravates chronic illnesses such as hypertension, diabetes, and arthritis but also leads to increased levels of depression, anxiety, and a diminished sense of self-worth among the elderly. Furthermore, neglect has been identified as a barrier to accessing healthcare facilities, thereby deepening the health crisis among older adults in Oredo. By focusing on this case study, the research emphasizes the urgent need for improved family responsibility, community intervention, and government policies targeted at elderly care. The study concludes that addressing the traumatic impact of neglect on older adults requires a multi-dimensional approach involving healthcare systems, social welfare programs, and cultural reorientation towards respect and care for the aged.

This study investigates the determinants of dividend payout in the Nigeria Banking Sector in Nigeria for the period 2015 to 2019. The rationale for the study was based on the realization that rapid economic growth, among others, depends on the robust activities of the banking sector of the economy. Thus, the ordinary least squared econometric technique (OLS) was employed in the analysis of the data; and the empirical findings showed that A positive correlation exists between the ROE, ROA and EPS as performance measures. Thus, an increase in one of them invariably and simultaneously leads to the achievement of the other performance measure; current dividend payout and past dividend payout have a positive and significant influence in the determination of ROE and ROA. In the case of EPS, current dividend payout has a positive and significant influence while that of past dividend is weak; growth opportunity has a positive and significant influence in the performance of firms reflected in the three measures of ROE, ROA and EPS, with the influence on ROE and EPS overwhelming; leverage (ratio of total debt to total capital of firm) has a negative and significant impact on firm performance using ROA, while its influence on ROE and EPS is positive but insignificant; firm’s size has a positive and significant impact in the determination of ROE, while the influence it has on ROA and EPS is negative and significant, and increased cash flow for firm tends to stimulate higher performance as the relationship between cash flow and firm performance is positive (though insignificant). The study recommends that financial managers should institute sound, coherent and efficient dividend policies such that will enable them determine the right dividend policy that will enhance firms’ performance in Nigeria, and appropriate firm disclosure with respect to dividend payout and dividend per share is needed to guard the investing public in making the right investment choices in listed firms.