Purpose: This study examined the relationship between Locus of Control (LOC) and Employee Embeddedness (EE) in Nigeria's selected commercial banks. Research Methodology: The study adopted a survey research design with a population of 400 employees. The sample size was 190 was determined using Krejcie and Morgan formula. A questionnaire was the instrument for data collection, while the analysis was carried out using descriptive and inferential statistics. The hypothesis was tested at a 5% level of significance, Results: Internal LOC has a statistically significant effect on sacrifice (R = .976; R-Square = .952; p-value < 0.05). Internal LOC makes it possible for employees to be more entangled in the organization, thereby making exiting the firms more difficult. Limitations: Data was not collected from different regions in Nigeria, hence limiting the study's generalizability. Contribution: This study represents the most recent LOC work, and it is novel in relating LOC to EE in Nigeria. Keywords: Locus of Control, Internal LOC, Employee job embeddedness, Sacrifice

Purpose: This study aimed to ascertain the connection between LOC and Technostress in selected commercial banks in Nigeria. Research methodology: Survey research design was employed in this study. The study population was 400 while the sample size was 191 employees of the selected banks, arrived at through the usage of Taro Yamane formula. The instrument for data collection was a Likert Structured Questionnaire that was put through validity and reliability test. The data were analyzed with Pearson's correlation analysis, while the hypothesis was tested at 0.05 level of significance. Result: There is a significant nexus between external LOC and techno-invasion in the Banks selected (r = .942, p-value < 0.05). The increase in technological deployment and the seeming lack of control by employees lead to techno-invasion and, by extension, technostress. Limitations: The generalizability of the study was limited by not collecting data from a cross-section of respondents from the entire country. Contribution: This is a novel study in the area of LOC and technostress in Nigeria.

This paper analyzes the effect of cash flow from corporate tax aggressiveness on corporate investment expenditure in Nigeria and Ghana from 2010 to 2017. The sampled outcome is measured by estimating pooled ordinary least squares, as well as random and fixed effects models. The study uses dynamic models to draw significance because it corrects for endogeneity, cross-sectional dependence, serial correlation, and heteroscedasticity by including instruments that are uncorrelated with the regressors in the underlying routine during estimation. The corporate tax aggressiveness indicators are tax saving, effective tax rate, book-tax difference, and temporary tax difference - with firm size as the control variable. Findings, among others, reveal that tax aggressiveness has a statistically significant influence on corporate investment expenditure in both countries. This provides evidence that tax aggressiveness is positive and that its coefficients are statistically significant to the tax aggressiveness variables; in particular, tax saving and effective tax rate maintained consistent positive and statistically significant relationships to corporate investment expenditure across all model specifications. In other words, an increase in tax saving and effective tax rate boost the total and new investment expenditure in both countries. Other findings show that a large difference between income reported on financial statements and income reported on tax return reduces corporate total and new investment expenditure in both countries. Furthermore, a proportionate increase in investment maintenance expenditure occurs when a book-tax gap changes in Nigeria. This is because managers reduce taxable income in order to increase investment maintenance expenditure. For the control variables, firm size boosts corporate investment expenditure in both countries.