The need for managers to prepare financial statements through sustainability report that possesses to a large degree the elements of quality cannot be over emphasized which have become a global concern and necessity. The quality of accounting information of any entity will affect the quality of its reports. The quality of reports to a large extent will determine investors decisions and financial managerial decisions but in most cases the decisions are lacking in quality as a result of the quality of the information contained in the reports. This paper investigated the effect of sustainability reporting on the relevance of accounting information of deposit money banks listed in Nigeria. The paper employed ex post facto research design. The population was 21 deposit money banks in Nigeria. The sample size consisted of 13 listed deposit money banks on the NSE for the 15-year period under study (2004 -2018). Data was obtained from published annual reports of the sampled banks validated by certification of external auditors and CAMA. Descriptive and inferential (multiple regression) statistics were used to analyze the data. The paper found out that Sustainability reporting measures have significant and positive effect on relevance of accounting information (F -stat = 63.92, Adj. R 2 = 0.694, p = 0.000 i.e. p<0.05); The paper concluded that sustainability reporting measures (Environmental and social risk management, environmental and social footprint, women economic empowerment, financial inclusion and reporting) have significant effect on quality of accounting information (relevance) of listed deposit money banks in Nigeria. This paper therefore recommended that Banks should disclose environmental and risk management policies that are relevant in the financial statements for the users of accounting information.

Small and Medium Enterprises are the major engine room for growth of every nation.In recent times, studies have shown that business processes have become complex and these have affected the sustainability of SMEs. Changes in business processes require organizations to be dynamic and exploit opportunities perceived to influence performance of small and medium enterprises (SMEs). The study examined the effect of financial reengineering on the growth in performance of SMEs in Nigeria. The study employed survey research design. The sampled population was 11,663 SMEs in Lagos State,the business heartbeat of Nigeria. Using Taro Yamane formula, Sample size was 387. The owners/managers of these SMEs were selected through a multi-stage sampling technique involving stratified and proportionate sampling method. 387 copies of structured questionnaire were administered with a retrieval rate of 100%. Cronbach alpha coefficient ranged from 0.707 to 0.832. Descriptive and inferential statistics were used for data analysis. The findings revealed that financial re-engineering has significant effect on sales growth of SMEs.........

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Infrastructural provisions and availability of resources to meet such needs has been the major point of concern to government in all states of the federation. In recent time Lagos State has been witnessing infrastructural deficit and this is actually affecting the standard of living of the citizens. Since the advent of civilian government in the state, internally generated revenue has been on the increase, yet the state is still witnessing a lot of infrastructural deficits. This study examined the contributions of personal income tax to infrastructural development in Lagos state to determine the effect that personal income tax has on infrastructural provisions of the state. The study adopted ex-post facto research design. The study covered Personal Income Tax and infrastructures development of Lagos State from 1997 to 2018. Secondary data were obtained from Lagos State Internal Revenue Services (LIRS), Lagos State Ministry of budget and planning and Lagos State Ministry of Finance. Data were analyzed using descriptive and inferential statistics. The study found that Personal Income Tax has significant effect on infrastructural development of the state. Given infrastructural provisions; EDH, EDR. On EDH, With

Growth in revenue of firms is an indicator to stakeholders that the firm is improving. Thus, creating the need for firms to ensure a continuous increase in their turnover. This study examined the effect of sustainability reporting on turnover growth of quoted companies in Nigeria. The study adopted an ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyse the disclosures in sustainability reports. The model was estimated using Pooled OLS (multivariate regression). Company age and financial leverage were used as control variables. The study found that the compliance level of the sampled firms with sustainability reporting requirements for the four dimensions are below average, however, sustainability reporting has a significant effect on turnover growth with Prob. (F-stat) of 0.0463<0.05. Therefore, the study recommends that management of firms should intensity efforts to ensure maximum compliance with GRI sustainability guidelines.