This study examines the impact of expansion in non-oil sector on sustainable economic growth of Nigeria economy. The study sourced data from the Central bank of Nigeria (CBN) statistical bulletin covering the periods of 2000 – 2019. An economic growth model was formulated using the study variables and the model was estimated using vector auto-regression  (VAR) techniques, other diagnostic tests such as  Roots of Characteristic Polynomial for VAR model stability, Augmented Dickey-Fuller test for time series stationarity, and granger causality tests were conducted to ensure the reliability of the model estimates. The analysis revealed that the estimated model is stable while the VAR and variance decomposition results shows that real gross domestic product is strongly endogenous in the short run but weakly endogenous in the long run. Further findings suggest that in the long run non-oil sector is strongly endogenous to real gross domestic product (92% contribution). The study, therefore, recommends diversification of the Nigerian economy by focusing more attention on agriculture, solid minerals, and service sectors as they tend to influence economic growth in the long run. More so, improved frameworks of accounting in areas of non-oil revenues are desirable for the accountancy profession.

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Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various segments of the society for investment decisions. Intangible assets are generally pivotal due to its value creating attributes and enhancing healthy competitive advantages. This study examined the influence of certain company specific characteristics on voluntary disclosure of IAs of listed companies in Nigeria for 2011-2018 as a case study. Statistical analysis was conducted and the result showed a significant positive relationship between performances and industry size as factors that drives voluntary disclosure of intangible assets (IAs) in Nigeria while leverage and listing age does not have any impact on voluntary disclosure of IAs. Consequently, we recommend that government should provide incentives to companies that engage in voluntary disclosure of their IAs. Again, whistle blowing strategies may be adopted by shareholders and concerned public at least to extol compliance, continuous training and a shift in mindset of managers is also recommended.