GROWTH

This study examined the impact of forensic accounting on the growth and development of the Nigerian economy, with specific focus on fraud investigation, litigation support, expert witness services, and financial reporting quality enhancement. The study adopted a survey research design, targeting 110 respondents comprising accountants, auditors, forensic practitioners, and finance officers in selected public sector institutions and professional accounting firms in Edo State. Out of the distributed questionnaires, 110 were duly completed and analyzed using E- Views 10 and SPSS 22. Descriptive statistics and regression analysis were employed to evaluate the data and test the research hypotheses at the 5% significance level. The findings revealed that fraud investigation, expert witness services, and financial reporting quality enhancement significantly influence economic growth and development, with expert witness services exerting the strongest effect. Conversely, litigation support was found to have no significant impact, suggesting institutional and systemic limitations in its application. The study recommends strengthening fraud investigation frameworks, improving expert witness training, embedding forensic oversight in financial reporting, and reforming the judicial system to maximize the developmental potential of forensic accounting practices.

This study examined the impact of venture capital financing on the performance of Small and Medium Scale Enterprises (SMEs) in Benin City, with emphasis on growth, profitability, and innovation capacity. The study adopted a survey research design and primary data were collected through the administration of structured questionnaires to 205 SME owners and managers who have received or sought venture capital support. A total of 198 valid responses were retrieved and analyzed using descriptive statistics and multiple linear regression. The descriptive results revealed that respondents generally perceive venture capital financing as
a catalyst for business expansion, increased revenue, operational efficiency, and enhanced innovative capability. The inferential analysis further confirmed these perceptions. The regression results showed that venture capital financing has a significant positive effect on SME growth ,profitability, and innovation indicating that venture capital financing explains 67.9% of the variation in SME performance. The findings reveal that venture capital financing significantly contributes to the growth and competitiveness of SMEs by providing not only financial support but also managerial expertise, mentorship, and access to networks. However,
challenges such as limited awareness, inadequate regulatory frameworks, and high investment risks hinder the full realization of venture capital’s potential. In Benin, however, the venture capital market remains underdeveloped due to regulatory bottlenecks, low investor confidence, and limited awareness among entrepreneurs. The study concludes that venture capital financing plays a strategic role in improving SME performance in Benin City by fostering growth, increasing financial outcomes, and encouraging
innovation. It recommends that government and private sector stakeholders enhance access to venture capital through policy support, investment incentives, and awareness programmers, in order to strengthen SME development and economic sustainability and also strengthening Nigeria’s venture capital framework is essential for unlocking the full potential of SMEs in driving sustainable economic growth and competitiveness.

The rapid evolution of digital technologies has transformed how businesses attract, engage, and retain customers, making digital marketing a vital tool for organisational growth. This study examined the relationship between digital marketing practices and the growth of Small and Medium Enterprises (SMEs) in Benin City, Nigeria. Specifically, the study investigated the effects of social media marketing, search engine optimisation, email marketing, and content marketing on SME growth. The research adopted a quantitative survey design, with data collected from selected SMEs operating within Benin City. Hypotheses were tested using statistical techniques to determine the significance of the relationships between the identified digital marketing practices and SME growth indicators. The findings revealed a positive and significant relationship between social media marketing and SME growth, as well as between search engine optimisation and SME growth. Similarly, content marketing demonstrated a positive and significant effect on SME growth. In contrast, email marketing showed a positive but insignificant relationship with SME growth, suggesting limited effectiveness in the studied context. These findings highlight the importance of leveraging social media, SEO, and content strategies to drive business expansion while recognising the need for improved email marketing adoption and practices. The study concludes that digital marketing practices are critical enablers of SME growth in Benin City, but their impact varies across different strategies. It recommends that SME owners and managers invest in capacity building, technology adoption, and tailored digital strategies to enhance xiv competitiveness. Policy makers are also encouraged to support SMEs with training, digital infrastructure, and enabling policies that foster sustainable growth in the digital economy

River systems are valuable to human beings; meanwhile, they are intensively influenced by human activities. especially urbanization. In this study, we evaluated water quality of Amagba- Okoroma River, Benin City using analysis of water physico-chemical parameters recorded seasonally from March to April 2023 (dry season) and June and July 2023 (rainy season). Three sampling sites were selected along the course of the river from upstream (site 1) to downstream (site 3) associated with various anthropogenic activities. Water samples were collected and anlysed using standard procedure. Of the 21 water physico-chemical parameters anlysed, 5 parameters namely, turbidity (15.5 NTU), pH (5.4), Cr (0.15 mg/L), Cu (0.34 mg/L) and Zn (0.66 mg/L) exceeded the stipulated Nigerian Industrial Standard (NIS) guidelines. The result revealed that 3 parameters, namely, air temperature, water depth, and transparency showed
significant spatial variation across the three sites. Additionally, statistically significant seasonal variation was observed in 2 parameters in dry and rainy season namely, nitrate-nitrogen and sulphate. Water quality index (WQI) results reveal that water samples from each site were rated to be of excellent water quality, however, site 1 upstream had the best quality followed by site 2 and site 3 respectively. To preserve this water resource against pollution, the implementation of stringent guidelines as well as routine biomonitoring are needed to enhance its health status

This study examines the role of government policies in the growth of Small and Medium Enterprises (SMEs) in Nigeria, focusing on access to finance, regulatory frameworks, and infrastructure. A total of 100 questionnaires were distributed and successfully collected. Data analysis was conducted using tables, percentages, and chi-square analysis via SPSS software to test the research hypotheses. The findings reveal a significant relationship between government policies and access to finance for SMEs in Nigeria. Additionally, government regulatory policies have a significant effect on the business environment, and government infrastructural policies positively impact the operational performance of SMEs. The study highlights the crucial role of effective government interventions in fostering SME growth. Based on these findings, it is recommended that the government implement policies that enhance financial access, simplify regulatory processes, and invest in infrastructure to create a more enabling environment for SMEs in Nigeria.

The paper examined economy growth and indirect tax. The objectives of the study were to examine the impact of direct tax on economic growth in Nigeria. To achieve these objectives, secondary data was sourced. Based on these findings, the paper recommended amongst others that Nigeria government should coordinate their industries so that more revenue be generated and should be well managed by channeling it to the critical sectors in the absence of systemic corruption in order to enhance economic growth.

The study empirically examined the relationship between bank lending and the growth of the Nigerian economy for the period 1992 to 2021. The ordinary least squares (OLS) estimation technique was employed in the empirical analysis of data. The result from the analysis revealed that, credit to private sector (CPRIV) has significant positive relationship with economic growth in Nigeria; credit to public sector (CPUB) has an insignificant negative relationship with economic growth; while inflation rate (INFL) has a weak negative effect on economic growth, and this suggests that it does not play any significant role in the growth and development of the Nigerian economy. Those of exchange rate (EXCR) has significant positive effect on the growth and development of the Nigerian economy. The study recommends that, credit to private sector should be given more priority if the economy would grow as expected because, through the private sector the real sector of the economy which is central to the economy are directly affected. Failure to do this will only spell doom to the Nigerian economy. Also, there is need to review lending policy on a continuous basis with respect to interest rate with a view to ensuring that the level and structure of interest rates are adequate and consistent with policy objectives of making lending more accessible to private and public sectors of the economy.

In our world today, media has gone a long way in contributing to the easy running economy as it involves creating awareness to a society at large. Media is referred to the communication channel where news and information and entertainment like; music, movies, education, promotional messages and even more is circulated. It is also a means and institution for broadcasting information. This medium includes magazines, television, newspapers, internet, radio, billboard, telephone, etc. It portrays the ways through which individuals and organizations communicate and relate with the society. Everything ranging from telephone calls, news on television and radio, information on newspapers and journals, etc., can be regarded as media. The term "Mass media" encapsulate a large number of masses. Local media on a different note refers to local and regional newspapers, radios and television stations. Nikolas luhmann gave a more elaborate definition to the term mass media, he referred mass media to be those institutions which uses copying technologies to circulate communication. Luhmann in his work highlighted the efficient and economical aspect of mass media. Media are anything as long as they create a huge quantities of product whose targeted audience are yet undetermined