This article undertakes an empirical investigation on how firm board characteristics relate with corporate social responsibility disclosure (CSRD) in the banking industry of developing economies with a particular interest in Nigeria. The study focuses on a sample of 11 out of the 13 Nigerian listed national commercial banks which provide similar services and are subject to the same regulations and disclosure requirements by the Central Bank of Nigeria (CBN) from 2007 to 2018. Multiple regression analysis was employed on panel data obtained from the banks’ audited financial statements. The findings show that board with large number of persons, low proportion of persons operating outside the bank operations, and higher percentage of feminine directors on the board support higher level of corporate social responsibility (CSR). The results of large number of persons on board and better proportion of feminine administrators support the resource dependency theory and agency theory which offer the broad theoretical underpinnings for this study. The low percentage of nonexecutive administrators negates stand of bank regulators. This implies that banks with an oversized board size, gender diversity, and less board independence are seemingly favorably disposed to improve on CSR.

This study examines the influence of working capital cycles on financial performance of cement industry of Nigeria with a sample of all the listed cement companies in the Nigerian Stock Exchange for the period 2007 to 2018. Correlation and regression analysis were used tools of analysis. Financial performance was proxy by return on assets and return on equity. The study show that a shorter inventory conversion period, account payable period and a longer account collection period enhances the return on asset while a shorter inventory conversion, account collection and account payable periods enhances the return on equity.

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This study examines the impact of government expenditure on education, health, agriculture, pensions and gratuities and public debt servicing on economic growth of Nigeria for forty-year period 1981-2020. The research design is _ex-post facto _withtime series data collected from Central Bank of Nigeria Statistical Bulletin and Nigeria Bureau of Statistics. Using Augmented Dickey-Fuller for unit root test all the variables was stationary at first difference. The Johansen co-integration test revealed a long-run equilibrium relationship among the variables. Analyzing the data with Vector Error Correction Model the results reveal that expenditure on education has long and short run positive and significant impact on economic growth. Expenditure on health and agriculture has positive and significant impact while pensions/gratuities and public debt servicing has negative and non-significant impact on economic growth in the long run but all positive and non-significant in the short run. Government is encouraged to increase funding to education, health, agriculture in order to increase the level of productivity and economic growth, encourage retirees to invest their pensions and gratuities in economic enhancing ventures, and limit its borrowings and seek for debt reduction or forgiveness.