This paper examined the effect of banks financing on industrial sector growth in Nigeria. The objectives of the Study were to examine the effects of domestic money supply, banks credit and maximum bank lending rate on industrial sector performance in Nigeria. The Study is established on Bank-based monetary framework on the grounds that the hypothesis focuses on the positive functions of banks in industrial growth and development. Descriptive and Ex-post facto research designs were adopted to investigate the contribution of various bank financing variables to industrial sector growth measured by manufacturing sector output in Nigeria over a period of 15 years (2004)(2005)(2006)(2007)(2008)(2009)(2010)(2011)(2012)(2013)(2014)(2015)(2016)(2017)(2018). Method of analysis was the linear regression model using fully modified ordinary least square model to estimate the individual effects of banks financing variables measured by banks credits, domestic money supply, and maximum bank lending rate on industrial sector growth measured by manufacturing sector output. The study revealed that industrial sector growth is strongly impacted upon by banks credits, domestic money supply, and maximum bank lending rate. The study concluded that, there is positive significant relationship between bank credits, domestic money supply and growth in the industrial sector. Therefore, the study recommended that, banks should continue to support the industrial sector through credit borrowing, this way, the dwindling nature of Nigeria industrial sector can be redressed through adequate credits provided by these banks. However, these credits should be given at lower interest rate.

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The study was about the impact of accounting theory and practice on performance of large scale business in Nigeria. The objective of the study was to examine the effect and usefulness of accounting theory and practice on financial performance of large firms. The research was carried out, using Coscharis Group Limited as the case study. Primary Data was collected through simple random sampling and using self-administered questionnaires for 20 respondents. Secondary Data was gotten from the company's annual reports on return on equity for the period 2014-2016. The primary and secondary data were consolidated for analysis. Multiple Linear Regression was used to analyze the data to test for the relationship between the accounting theory and practice variables (Positive Accounting Theory(PAT), Financial Reporting(FR), Auditing Practice (AP) and Budgeting) and Financial Performance(Return on Equity). Findings revealed that accounting theory and practice have significant relationship with the financial performance of large companies in Nigeria. It further shows that variables of accounting practice have significant effect on financial performance of large firms in Nigeria. It is recommended that quoted and unquoted organizations should ensure there is consistency in the accounting theory and practice adopted in preparation of their records to enhance stability in their financial performance.