The goal of this research was to look into the relationship between corporate social responsibility and financial performance by doing a comparative analysis of listed Deposit Money Banks in Nigeria and Ghana from 2009 to 2018. In the study, secondary data from yearly reports, descriptive statistics, and the hausman test were used. The first objective was met by utilizing graphs to explain the trend of CSR donations in Nigeria and Ghanaian listed deposit money banks. Panel regression was used to achieve goal two. It was discovered in Nigeria and Ghana that there is a negative and significant relationship between corporate social responsibility and DMB financial performance. According to the research, listed deposit money banks should create a department to manage their companies' expenditure in connection to the allowed budget for CSR donations and the company's earnings.Furthermore, the Central Bank of Nigeria and the Bank of Ghana should limit the sums of money donated to corporate social responsibility activities by listed deposit money institutions to avoid excessive amounts being committed to CSR courses in the name of gratifying stakeholders. It also advocated that listed deposit money banks spend moderately on CSR courses to guarantee that they continue in excellent financial health and long-term viability.

The research studied the link between fair value accounting and investment decisions in listed firms in Nigeria. The research examined 17 listed firms from diverse sectors and collected information from their annual reports from 2012 to 2018. To achieve the research objective, the study made use of trend analysis. Also, the data was evaluated using panel regression analysis. The data analysis has revealed that fair value accounting has a negative but significant relationship with shareholders investing decisions. The paper consequently proposes that academics undertake further investigations and experiments on this topic by examining new metrics both for fair value accounting and for investment choices.