The paper examines the impact of working capital management on corporate profitability through the periods of 2008 to 2012. The total of seven firms listed on the floor of the Nigerian Stock Exchange was studied, using secondary data generated from annual reports and accounts of the sampled companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics and GLS regression analysis using STATA 11. The study finds a positive relationship among Average Collection Period (ACP), Current Ratio (CR) and the size of the firm (LOGSIZE) with Profitability and a negative relationship with Inventory Turnover Period (ITP), Average Payment Period (APP). The paper therefore recommends that cash collected should be re-invested into short-term investment to generate profits and fund left idle in the cash or excessive liquidity is costly and do not lead to profitability.

Purpose The study aims to evaluate the impact of corporate board gender on the energy disclosure with moderating effect of institutional strength (global competitiveness index) by the listed firms in Nigeria. Design/methodology/approach The study uses a sample of 49 non-financial firms listed on the floor of the Nigerian stock exchange commission for the period of five years (2016–2020). The study uses content analysis techniques to obtain data on environmental disclosure through the use of Global Reporting Initiative standards from the sampled firms. Random and fixed effect regression analyses were run for both direct and moderation models. Based on the results of the Hausman tests, random results were adopted and used in examining the relationship among research variables. Findings The study revealed average energy disclosure by the sampled firms. The overall results of the regression analysis found that board gender diversity is significantly related to energy disclosure. The institutional strength moderation result was found to have an insignificant impact on the relationship between board gender and energy disclosure. Research limitations/implications The study is constrained by not considering all environmentally sensitive firms in the country. Furthermore, the study considered only gender among numerous important board attributes. Hence, other important board attributes should be assessed for better energy disclosure. Future studies should consider data from all sensitive firms and other board attributes. Practical implications Recently, the Nigerian Government mandates all firms to comply with environmental disclosure in Nigeria, this should be used as a way forward to encourage and compel all listed firms to improve their energy disclosure. Social implications With diverse and vibrant women on boards, firms would benefit and gain legitimacy across demographic, ethnic and religious groups in the society. Hence, corporate bodies can effectively contribute toward enhancing the social welfare of various segments of society. Originality/value To the best of the authors’ knowledge, this is the first study that provides empirical evidence on the effect of board gender attributes on the energy disclosure using institutional strength as a moderator in Nigeria.

The study explores appropriate mechanism for diversifying Nigeria’s revenue to tap from the opportunities offered by the blue economy. The study conceptually reviewed extant literature as a basis for acquiring an in depth understanding of the phenomenon with a view to offer practical recommendations on the issue. The study discovered that blue economy has the potential of augmenting government revenue if the financial and environmental issues bedeviling the development of the sector are properly addressed. Thus, the study recommends political will and strong institutions for effective running and implementation of blue economy strategies in the nation based on the existing international standards. It also suggested that, to boost revenue from blue economy, Area-based Management needs to be established.

This study was aimed to empirically evaluate the impact of adoption of IFRS on accounting quality in Nigeria using the money deposit banks. The study utilized the annual reports and accounts of 15 banks listed in the Nigerian Stock Exchange for the period of 2011 to 2014 (that is two years before and two years after adoption); using liner regression analysis was employed in analyzing the data generated for the study. Based on the data analyses, the study found that large loss recognitions have increased in the post adoption period. Based on the research findings, the researcher recommends that developing nations should adopt IFRS as their financial reporting standard as it is capable of increasing their accounting quality. The researcher also recommends that research should be conducted to analyze why IFRS improves the accounting quality based on standard by standard, not the whole package.

The use of non-renewable energy by firms in Nigeria seriously affects biodiversity and the general well-being of the populace. The consequences led the country to be among the top pollution producers globally. However, Nigeria was among the parties that unanimously agreed on the Glasgow Climate Change Conference 2021, under the United Nations Framework Convention on Climate, to tackle greenhouse gas emissions resulting from non-renewable energy sources. The study is a pioneer in examining how board attributes influence quality and quantity disclosure of energy consumed by the listed non-financial firms for the period of 5 years (2016 – 2020). The study aims at providing empirical evidence on how institutional strength influences the relationship between board attributes and firms' energy in reducing emission discharges and achieving sustainable development goals on world climate policy. The study obtained data from a sample of 78 listed non-financial firms, content analysis technique was employed to compute energy disclosure indexes using Global Reporting Initiatives standards. The study runs a generalized method of movement (GMM) to regulate the impending endogeneity of the selected listed companies in Nigeria. The study also conducted several to robust the findings. The overall results found that board independence, meeting, gender and ownership were significantly related to energy disclosure. The study found an insignificant association between ownership and energy disclosure. Institutional strength has not influenced the relationship between independence, meetings, size and gender on energy disclosure. Institutional strength has positively influenced the relationship between ownership and energy disclosure. Thus, the United Nation should set up a strong committee to evaluate the effectiveness and weaknesses of Global Reporting Initiatives standards as the most widely used Environmental, Social and Governance globally. This will expose the peculiarities of most developing nations like Nigeria in adopting the standards and way forwards to attain Sustainable Development Goals 13.