Mergers and acquisitions (M&A) in the corporate world are achieving increasing importance and attention especially with the advent of intense globalization. This is evident from the magnitude and growth of deal values and resultant 'mega-mergers' transacted in recent times. This research work attempts to assess the implication of merger and acquisition of commercial banks in Nigeria on their profitability and other associated measures of performance. The research analysis used published audited accounts of ten (10) out of twenty-four (24) banks that emerged from the consolidation exercise and data from the Central Banks of Nigeria which consists of both primary data. The relevant data collected were analyzed and tested using simple percentage and tables. Subsequently, the three hypotheses formulated in this study were tested using correlation co-efficient (r2) and T-Test. The result of the analysis revealed that there is significant relationship between pre and post merger/acquisition capital base of commercial banks and level of profitability, there is significant difference between pre and post-merger acquisition earnings per shares. Merger/acquisition have also increased the capitalization of commercial banks with evidences of changes in company's share ownership, increase in the cost of services and changes in bank lending rates. Based on these findings, it can be concluded that the merger and acquisition programme has improved the overall performances of banks significantly and also has contributed immensely to the growth of the real sector for sustainable development

The study examined the effect of fraud risk management techniques on fraud reduction in the oil and gas sector in Nigeria. The study used primary data which were obtained through a structured questionnaire. The population of the study consisted of 106 staff of the two top firms in the oil and gas sector in Nigeria. A total of 54 staff were purposively selected from the accounting department and 52 from the risk management department. They were selected due to their knowledge and expertise in field of study. A hundred copies of the study questionnaire were retrieved, and the data analysis was done using an ANOVA test. The findings showed that fraud risk management techniques, which included internal control, whistle blowing, fraud awareness/training, and fraud response, had a significant and positive effect on fraud reduction. Computer forensic exhibited a negative, but significant effect on fraud reduction. The study concluded that fraud risk management techniques effectively enhanced fraud reduction in the oil and gas sector. It has therefore, recommended that fraud risk management techniques should be widely employed in the oil and gas sector in Nigeria as it has been proven to be effective in fraud reduction.

This study examined the relationship between accounting information and management decision with emphasis on the effect of accounting information on economic order quantity decision, human resources management decision and marketing decision of selected manufacturing organizations. Data were sourced primarily with the aid of structured questionnaire from one hundred and fifty top management staff statistically selected from the selected manufacturing companies in Osun State, Nigeria. Empirical research designs and inferential analysis were carried out with the aid of statistical package for social sciences (SPSS version 20). The t-test results carried out confirmed a positive relationship between accounting information and management decisions in manufacturing organizations. Based on this, the study recommends that adequate awareness and effective utilization of various accounting tools should be incorporated into decision making processes as this will impact on human resources investment and enhance appropriate strategies for introduction of new products into markets.

The study investigates the effect of informal sector tax proceeds on capital development in Lagos Metropolis. The study adopted Ex-post facto design to obtain secondary data, covering 20 years (2000)(2001)(2002)(2003)(2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016)(2017)(2018)(2019) from the Lagos State Internal Revenue Service and the Ministry of Budget and Planning. All the series were tested for normalities to determine the appropriateness of Ordinary Least Square (OLS) regression. The results of the study revealed that tax collected from the association, petty traders, and market men and women had a significant effect on capital development in Lagos Metropolis. It is evident from the monumental capital projects being executed by the government in the Metropolis. The study recommends that the government should not only create an enabling environment for the informal sector to thrive but also give all necessary support for its survival because the sector has contributed to the capital development of the Metropolis through tax revenue.

This study assessed how liquidity influenced the market value of 12 listed Nigerian Banks within the range of 2011 and 2019 with 108 observations. Data was generated from certified annual reports of selected banks. The study employed descriptive and multiple regressions techniques to analyse data while relevant diagnostic tests were conducted to validate data. The result indicated that liquidity had a negative significant influence on earnings per share (EPS) and divided yield (D/y) respectively. Bank size had a positive significant influence on the (EPS). On the other hand, bank size had a negative significant influence on the (D/y). Leverage gave us the positive insignificant influence on the (EPS) but it had a positive significant association with (D/y) respectively. The study concluded that negative effect of liquidity can lead to a decline in the earnings and reduce the growth of investment thereby has adverse effects on dividend yield to shareholders.