Purpose This study aims to review the degree to which fraud and other unethical practices especially in the digital space have affected the Nigerian banking industry both in the past and present, and how it will be a growing concern in the imminent future. The objective of the study was to examine the impact of electronic fraud on the quality of assets and return on assets of Nigerian deposit money banks. Design/methodology/approach The research used secondary data for the periods 2006 till 2018, which were collected from the Nigeria Deposit Insurance Corporation annual reports. Descriptive analysis and the ordinary least square method of regression analysis were used for data analysis. Findings Findings revealed that electronic fraud cases increased progressively over most of the years of study, which can be attributed to the increased bank products that are electronic-based. Originality/value Many of the reviewed literature examined electronic fraud and its impact on bank profitability but this study examined the cause of electronic fraud and what can be done to curtail it.

The largest companies worldwide face the challenge of differentiating the amount to pay as a dividend and the amount to retain for internal use. This study, therefore, aims to examine the main determinants of dividend policies of oil and gas firms in Nigeria. The primary study objective was to study how determinants like earnings, liquidity, state of the economy, and total assets of the companies significantly impact the dividend payout ratio of listed oil and gas companies in Nigeria. Ten listed oil and gas companies were selected, and secondary data were gathered from their financial statements from 2010 to 2020. The fixed effect and the random effect regression analysis estimated the data, while other post-estimation techniques, such as the Hausman test, were used to select between the fixed and random effect panel regression that was the best fit for the study. The Hausman test selected the fixed effect regression. Therefore, findings from the fixed effect regression showed that earnings and the state of the economy were positively significant in impacting the dividend payout ratio. Total assets were negatively significant, while liquidity was insignificant, affecting the dividend payout ratio. The study recommended, among others, that Nigerian oil and gas firms should build and manage their total assets effectively and efficiently, as this would determine and influence their dividend policy decisions.

The importance of non-governmental organizations (NGOs) in any sector of the economy cannot be under-emphasized. This is because NGOs support services for free that would otherwise have to be paid for. This study aims to examine how NGOs can remain afloat in their performances while using budgetary control techniques. Three selected NGOs in the health sector were Family Health International, Achieving Health Nigeria Initiative, and Management for Science and Health. The independent variable was budgetary control and comprised budgetary planning control, monitoring, and evaluation, while the dependent variable was profit after tax. The study used primary data and 150 questionnaires, allotted and distributed to the staff of the three selected non-governmental organizations: Family Health International 360, Association for Reproductive and Family Health, and Management for Science and Health. The 134 questionnaires were retrieved and analyzed using the ANOVA regression. The findings showed that budgetary planning and budgetary monitoring significantly influence and enhance the performance of NGOs in Nigeria, and budgetary evaluation impacts their performance. This study recommended that the budget department in any non-governmental organization should organize seminars on budgetary controls for its employees to show them the importance of budgetary control and achieving stated objectives with the budget.

The research empirically examines effect of Mergers and Acquisitions on Corporate Financial success of Quoted Insurance Companies in Nigeria. It has become expedient in the face of the drastic increase in Mergers and Acquisitions activity in recent decades and the fact that there has been very little empirical evidence of positive wealth effects and particularly the success of M&A in the insurance sector. This has arisen because most studies in Nigeria have rather focused on the banking sector. Data was obtained from Quoted Insurance Companies from 2003 to 2016 and the Regression Techniques were employed in the study. The result indicated that there exists a positive effect of M&A on Corporate Financial Performance of Insurance Companies. It revealed that a unit increase in merger led to about 4% increase in the Corporate Financial Performance of the merged firms. In effect, a unit increase in Earnings after Merger actually led to about 8% increase in the Corporate Financial Performance of the same firms. The study hereby recommend that Insurance Companies should look at issues of Claims settlement, Product Development and Branding while the National Insurance Commission (NAICOM) should look into the education of insurable clients as well as appropriate polices that would drive Insurance penetration in Nigeria.

The study examined the 2007/2008 pre and post global financial and economic crises, plus the post pandemic era and how it has impacted the Nigerian economy. Secondary data was gathered and analyzed using the regression analysis. Finds showed that the pre-global economic and financial crisis had no major effect on the Nigerian economy while the post-world economic and financial crisis had a huge influence on Nigeria's economy. The study therefore recommended that policy-makers should find ways to control monetary and financial policies such as interest rate by decreasing them in order to make money for the existence, growth and creation of small and medium-sized enterprises.