CHARACTERISTICS

This study examined the impact of audit committee characteristics on financial reporting quality in Nigerian telecommunication companies. The research adopted an ex-post facto design and relied on secondary data obtained from the published annual reports of four major telecommunications firms MTN, Airtel, Glo, and 9mobile for the period 2015 to 2024. Financial reporting quality was measured by the timeliness of financial statements, while audit committee independence, size, meeting frequency, and financial expertise served as the explanatory variables. The data were analyzed using descriptive statistics, correlation analysis, and multiple regression techniques with the aid of Stata 13. The diagnostic tests confirmed the absence of multicollinearity, heteroskedasticity, and autocorrelation, ensuring the reliability of the model. The regression results revealed that audit committee independence, size, meeting frequency, and expertise did not have a statistically significant effect on financial reporting quality in the sampled firms. The overall model also lacked explanatory power, suggesting that audit committee characteristics, as currently structured in Nigerian telecommunications companies, may not be strong determinants of reporting timeliness. The findings indicate that compliance with governance requirements does not automatically translate into higher reporting quality unless audit committees actively perform their oversight roles. The study concludes that while audit committees are vital for corporate governance, their effectiveness depends more on active engagement, independence in practice, and professional competence than on formal attributes such as size or meeting frequency. It recommends that regulatory authorities and company boards focus on strengthening the functional capacity of audit committees by providing continuous training, enforcing genuine independence, and prioritizing quality over quantity in audit committee activities.

This study reviewed CEO characteristics and firm value in Nigeria Over the period of 2018 - 2023. The study’s objective is to examine the to examine the impact of CEO education and firm value in Nigeria, to analyze the impact of CEO religion on firm value in Nigeria, to examine the influence of CEO age on firm value in Nigeria and to investigate the effect of CEO political affiliation nd firm value in Nigeria. The Research design used in this study is the quantitative method, secondary data was collected from 50 rms sourced from the Nigerian stock exchange, the study utilised the panel data regression approach, given the nature of the ataset, the data was analysed using correlation coefficient and regression analysis. The analysis revealed several key findings regarding the factors influencing return on investment (ROI), a positive impact of education on return on investment (ROI), a positive impact of religion on return on equity (ROE), a positive impact of age on return on equity, implying that older age groups may tend to achieve higher returns, while firm size was found to have a statistically significant negative impact on return on investment. This implies that larger firms tend to experience lower returns on investment. In conclusion, the analysis provides valuable insights into the factors influencing return on investment (ROI) and return on assets (ROA), the study recommended that investors should diversify decision-making beyond education, considering factors like financial performance and market conditions. Encouraging continuous financial education can empower investors for effective market navigation. Additionally, holistic approaches integrating religion, age, and firm size with risk assessment optimize investment outcomes.

The study was designed to investigate the impact of students’ characteristics on the academic performance of senior secondary schools in randomly selected schools in Ovia North-East local government area of Edo State. Poor performance has been the order of the day over the years in public senior secondary schools’ examinations. It was observed that many interacting factors may cause poor performance of students in secondary schools. Student characteristics such as age, career choice, gender, study time, class attendance being amongst the factors were referred to as student characteristics. The objective of this study was to determine the influence of students’ characteristics (age, career choice, gender, study time and class attendance) on academic performance of senior secondary school. Five research questions were raised to guide the study. Stratified random technique sampling was used to select schools for the study. Two hundred and thirty-seven (237) students registered from five (5) selected public senior secondary schools were used to carry out the study. The item on the questionnaire was developed based on the objectives of the study. Data were analyzed using quantitative and qualitative method where descriptive statistics including mean, frequency, percentages as well as standard deviation were used. It was observed that students’ age, career choice, gender, study times and class attendance influence students’ performance in senior secondary school. The study shows that (37.1%) were 17 years old, also majority of student (29.5%) would wish to pursue
medical related career while the highest mean performance of (61.4571). It was also
observed that female had the highest population of (54.4%) and the mean performance score of (59.0370). (37.9%) of respondent choose home and holiday as their convenient study time and had the highest mean score of (76.8890), and finally students who attended classes regularly were (69.6%) and had highest mean score of (53.6667). Counsellors should be employed in public senior secondary schools who will in-turn guide the students towards making a better career choice. However, there were significant relationship between students’ characteristics and academic performance.