Natural Resources firms. A sample of 7 firms was drawn from the population. Data was collected through secondary sources from annual financial reports of the firms from 2008-2015. The study adopted the correlation and ex-post factor research designs and employed the use regression as a tool for data analysis. The results showed a positive significant relationship between leverage, liquidity, board size and financial reporting quality, measured using residuals from the modified Jones model by Dechow, et al. (1995). It is recommended among others that managers of firms in the Agriculture and Natural Resources sectors maintain an optimum liquidity level and finance their operations from more of debt instruments, so as to ensure quality of reported accounting numbers. The Nigeria Stock Exchange (NSE) should review its monitoring rules to ensure specific rules for the prevention of window dressing activities by management in financial reporting.

Objective–This study examines the moderating effect of company age on the relationship between board features on timely disclosure of audited financial statements. Specifically it tests the effects of board size, proportionate audit committee size, board independence on timely disclosure of the banks under study; and assess the influence of age as a moderator of board size, proportionate audit committee size, and board independence respectively as they affect timely disclosure of the listed deposit money banks in Nigeria. Design/methodology–The sample of 10 banks out of 15 listed deposit money banks in Nigeria were used. Secondary data was gathered from the sampled banks’ annual accounts and reports. Correlational research design was used to examine the relationship between the studied variables. Descriptive statistics, correlation, and hierarchical multiple regression analyses were eventually carried. Results –This study finds that board size and proportionate audit committee size are negatively related to timely disclosure of listed deposit money banks in Nigeria with the later exerting significant effect on the dependent variable. Furthermore, company age moderates both corporate governance and timely disclosure. Therefore, this study recommends that companies should strategize ways to improve corporate governance practice in order to inspire confidence on investors by timely disclosure of the financial report. Contribution – The study has been able to provide evidence on age as a moderator to some corporate governance determinants of timeliness disclosure peculiar to Nigerian Deposit Money Banks. It has also addressed the measurement issue regarding audit committee size, introduced a new term known as ‘proportionate audit committee size’ as a variable.

The study used structural equation modelling (SEM) techniques to examine the mediation analysis of entrepreneurship development on the economic growth of women entrepreneurs in Nigeria. The study assumes the existence of three null hypotheses; entrepreneurship development does not mediate business performance, psychological, and knowledge of business practice indicators for economic growth. Data were collected from 500 randomly selected women entrepreneurs in Nigeria. Our results suggest that separating household and business income, maintaining a separate business account, stock-keeping, record-keeping among other were the knowledge of business practice indicators; openness to change, desire for self-independent among others were the psychological indicators, and reduced inactivity, increase in the size of the inventory among others were the business performance indicators that stimulate entrepreneurship development. The aforementioned catalyzed higher formalization, increases in capital investment among others as entrepreneurship development indices, which stimulate economic growth of contribution to personal and children school fare, reduction in financial dependence, and increase in affordable health care fee among others. We also established that entrepreneurship development mediates knowledge of business practice to economic growth.