The task of small scale businesses in the development of emerging nations has been perceived to be essential in conquering financial difficulties described by high rate of unemployment, high destitution rates and pay disparities, particularly in developing nations. The disruptions caused due to changed circumstances have led to the loss of revenue for businesses and exposed them to a vulnerable environment. Government grants and assistance as a tool for development and growth of small scale businesses are phenomenal. The study aimed at ascertaining the effect of government grant on employee performance of small scale businesses. Taking into account the challenges facing small scale businesses and provision of government grants in Nigeria, other specific objectives were aimed at Evaluating the effect of government training on employee performance of small scale businesses and secondly, To find out how lack of access to finance influences employee performance of Small scale businesses. Theoretical framework of the study was based on motivation theory. A cross sectional, explanatory and descriptive research design was employed and questionnaire was administered to 133 sampled respondents. Both descriptive and inferential statistics were used to analyze the data obtained. The findings of the study shows that government training has a positive effect on employee performance while a low relationship exist between lack of access to finance and employee commitment. The low value of multiple correlation of determination indicates that there are other important factors that affect the employee commitment other than lack of access to finance. The study concludes that government grant has a positive effect on employee performance and thus recommends that Government grants and assistance agencies should aim at helping Small scale businesses with different marketing strategies to guarantee that they comprehend the market.

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Investors worldwide require a high level of credibility and certainty from firms’ financial reports to anchor their investment decisions. Thus, it is paramount for firms to comply with the regulatory framework to make the latter a success. On this basis, this study aims to determine how disclosure and adjustments of events after the reporting period (IAS 10) affect investment decisions in manufacturing companies in Nigeria. The study employed a descriptive survey design. Out of a total population of 25 manufacturing companies, 15 were specifically selected for the study. A questionnaire was used to collect data from the companies’ six principal officers, including the managing director, the accountant, the credit officer/risk manager, the quality control officer, the internal auditor, and the operation/plant manager. The mean and standard deviation were used to answer research questions. The PPMC and linear regression analysis were used to test the hypothesis at the 0.05 significance level. It was found that the level of compliance with IAS 10 on disclosure and adjusting events after the reporting period is high among manufacturing companies. Also, disclosure and adjusting events significantly impact the investment decisions of manufacturing companies. The research suggests that relevant authorities strictly adhere to reporting criteria based on the results.