CORPORATE

This study examines the factors influencing environmental disclosure among oil and gas companies in Nigeria. It adopts an ex-post facto research design with a longitudinal approach, utilizing panel data spanning eleven (11) financial years (2014–2024) from oil companies listed on the Nigerian Exchange (NGX). The variables investigated include leverage, firm size, profitability, audit firm type, financial constraint, and firm age. The findings reveal that leverage, profitability, firm size, audit firm type, firm age, and financial constraint all have no significant effect on the level of environmental accounting disclosure by oil and gas companies in Nigeria. Based on these results, the study recommends that future research should consider a broader sample of companies and incorporate additional variables beyond those used in the current model, to provide a more comprehensive understanding of the determinants of environmental disclosure in the Nigerian oil and gas sector.

This study examined the determinants of corporate liquidity management among listed Nigerian Deposit Money Banks (DMBs) from 2013 to 2023. Using an ex-post facto research design, data were collected from audited financial statements, directors’ reports, and corporate governance disclosures of thirteen purposively selected stable banks. Panel regression analysis with the Generalized Least Squares (GLS) model was employed, and robustness tests-including Breusch-Godfrey LM, VIF, and ARCH tests-ensured reliability and validity of the findings. The results indicate that firm size and leverage positively and significantly influence liquidity management, while management quality, capital adequacy, and investment opportunities negatively and significantly affect liquidity. Asset quality and cash flow volatility were found to be insignificant, whereas financial distress positively enhances liquidity management. These outcomes align with the Liquidity Preference, Pecking Order, and Trade-off Theories, highlighting that strategic, structural, and financial factors, rather than operational variability, drive liquidity management in Nigerian banks. The study contributes to knowledge by providing empirical evidence on liquidity determinants, validating theoretical frameworks, and offering practical guidance for bank managers and regulators. It recommends optimizing managerial and investment decisions, leveraging financial structure, maintaining adequate capital buffers, and ensuring financial stability to sustain liquidity. These findings inform policy and strategic interventions aimed at strengthening banking sector resilience in Nigeria.

Corporate mortality modeling refers to the process of predicting the likelihood of a company in a specific sector going out of business or experiencing financial distress. In the manufacturing sector, understanding and accurately predicting corporate mortality is highly important due to the complex and volatile nature of the industry. This work focuses on the analysis of corporate mortality in the manufacturing sector. The manufacturing sector plays a vital role in the global economy, employing a significant number of individuals and contributing to GDP. However, it also faces numerous challenges, such as intense competition, technological advancements, changing consumer demands, and economic fluctuations. The objective of this study is to develop a robust corporate mortality model specifically designed for the manufacturing sector. The model will incorporate various financial and non-financial factors that may influence the likelihood of a company going out of business. Financial factors such as profitability, liquidity, leverage, and solvency will be considered, along with non-financial factors such as industry dynamics, management quality, and market conditions. Data will be collected from a sample of manufacturing companies over a specific period of observation. This data will be used to build a predictive model using advanced statistical techniques such as logistic regression, survival analysis, and machine learning algorithms. The model will be validated using historical data and tested for its predictive accuracy. The results of this study will provide valuable insights into the factors that contribute to corporate mortality

This study examines the relationship between board audit committee characteristics and corporate financial performance in 50 selected companies listed on the Nigeria Stock Exchange Group (NGX) from 2018 - 2023. The study was carried out by extracting data from the annual reports for the period on which the secondary data and panel regression analysis were used. Corporate Financial Performance was represented by board size (BDSIZE), board independence (BDIND), audit committee size (ACSIZE), audit committee independence (ACIND), audit committee meeting frequency (ACMF), audit committee financial expertise (ACEXP) and two control variables leverage (LEV) and firm size (FSIZE), which formulated seven research hypotheses from each of the variables. The result of the finding revealed that board size (BDSIZE), audit committee size (ACSIZE), audit committee independence (ACIND), and audit committee financial expertise (ACEXP) have a positive and significant effect on corporate financial performance, audit committee independence has a positive but insignificant effect on the financial performance, while board independence (BDIND), frequency of audit meetings (ACMF), and firm size (FSIZE) have a negative and insignificant effect on corporate financial performance. These findings highlight the importance of strengthening audit committee composition and competencies to enhance financial performance and investor confidence.