This study examines the link between electronic banking and profitability of Nigerian deposit money banks. The study adopted Ex post facto, research design. A sample size of 9 deposit money banks in Nigeria were employed from the population of 15 banks quoted on the Nigerian Stock Exchange. Data was collected from annual reports and accounts of the sampled banks and CBN Statistical bulletins for the periods from 2009 to 2018. The study employed regression analysis to test the formulated hypotheses with aid of E-View 9.0. Based on the data analyzed, the followings were revealed; that Automated Teller Machine (ATM) payment method has negative effect on return on equity of deposit money banks in Nigeria and this effect is not statistically significant; that Point of Sales (POS) payment methodmethodsitive effect on return on equity of deposit money banks in Nigeria and this effect is not statistically significant and that Mobile banking Payment (MPAY) has positive effect on return on equity of deposit money banks in Nigeria and this effect is statistically significant. It recommended that Nigerian banks should embark on sensitization programme to education their customers on ATM usage.

This study ascertained the extent environmental cost affects financial performance of oil and gas companies in Nigeria. The specific objectives were to determine the effect of: community development cost and environmental remediation cost on Tobin’s on oil and gas companies in Nigeria. Ex post facto research design was employed and data was obtained from annual reports and accounts for the periods 2011 to 2018. The hypotheses were tested using regression analysis with aid of e-view 9.0. The results of the empirical data analysis revealed that community development cost and environmental remediation cost has positive significant effect on Tobin’s. The study therefore recommended among others that government should give tax credit to organizations that participate and contribute towards community development in order to encourage community development and which would go a long way in enhancing firm performance.

This study assesses the effect of operating cash flow on earnings management of Nigerian Banks. The study adopted Ex post Facto research design. The study used sample of fifteen (15) Nigerian banks from 2010 to 2019. Data for the study was collected from annual reports and accounts of the banks. Regression analysis was used to test the hypothesis with the aid of E-view 9.0. Based on this, the study revealed that operating activities are not statistically significant and have a negative effect on total accruals earnings of Nigerian banks. The study concludes that the importance of risk management activities is aimed at reducing future cash flow. Based on this, the researcher recommended among others that managers should be more likely to opportunistically boost operating cash flows if the firm has a cash flow forecast like engaging in principal financing source for maintaining the operating capability of the entity in terms of repaying loan and making new investment.