Creative accounting involves the manipulation of company's records toward a predetermined target. Financial information manipulation is usually aimed at misleading the users of financial reporting through the provision of information that affects their decision making. This study evaluated the effects of creative accounting on investment decision in selected listed manufacturing firms in Nigeria's real sector for the period of 2007 to 2017. The study was empirically carried out by extracting related data from CBN statistical bulletin and NDIC annual reports for the period on which regression analysis was used. The result revealed a positive but insignificant effect of creative accounting on investment decisions in listed manufacturing firms in Nigeria's real sector as it reflects in the adjusted R 2 of 0.742983 or 74.30%. The study therefore concluded and recommended that proper corporate governance should be applied to ensure that creative accounting is used for stakeholder's benefits.

Market opening positively impacts economic growth due to reduction in the cost of capital and international risk diversification, amongst others in Nigeria. Using a robust set of econometric approach involving unit root test, co-integration, vector error correction model and granger causality, there is evidence that current value of economic growth responds to disequilibrium from past values of real gross domestic product, stock market development, foreign direct investment, trade openness, inflation and banking sector development in the long run. The result also shows that past values of real gross domestic product, foreign direct investment and trade openness promotes economic growth in the short run. The study, therefore, concludes that there are bi-directional causalities both in the short term and the long term between the dependent and explanatory variables. Based on the findings, the study recommends that policy makers in Nigeria should pay more attention to factors that can boost stock market development, foreign direct investment, trade openness, inflation and banking sector development in order to impact economic growth more positively in line with theoretical evidence that market opening positively impacts economic growth especially in frontier and emerging markets such as Nigeria.

The paper examined the fundamentals of debts accumulation and management in Nigerian economy and the extent to how itsignificantly influenced the Gross Domestic Product (GDP) to an appreciable level. The methodology was a time series data of the gross domestic product from 1990 to 2019 on one hand and debt growth from 1990 to 2019 on the other hand. Several literatures posited that Nigeria has always been at the mercy of externaland internal creditors via incessant loans accumulation and this in return consume a chunk of the expected revenue that is meant to implement the capital project aspect of the budget. The findings revealed that there is a negative relationship between debt accumulated overtime and the GDP in successive years, meaning that debt has always increased consistently within the years but GDP has not grown reasonably to justify the debt increase. The study concluded that now that government seems to have an unquenchable thirst for debt, it is expected that more efforts should be geared towards planning to manage our debts responsibly and efficiently to the good of all.The study finally recommended on the urgent need for the Nigerian economy to be diversified aggressively to other sources of revenue like solid minerals and agriculture since it is conspicuous from the study that most of the these critical sectors might not have felt the impact of the borrowed funds. It is also important that borrowed fund be used for the purpose they are meant so that by so doing the Gross Domestic Product (GDP) would be enhanced

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.

The effectiveness of cash flows and liquidity contributions to the financial performance of deposit money banks in Nigeria have been of concern that requires special attention. Therefore, this study examined the "significance of Statement of Cash Flows (IAS 7) to the financial performance of listed deposit money banks in Nigeria". Ex-post facto research design was adopted. The population of the study was 14 while the sample of eleven banks was purposively selected mainly on available data from Nigeria Stock Exchange in 2019. Secondary data collection method was used in extracting data for periods between 2015 and 2019 from their published annual accounts. Both descriptive and inferential statistical methods were adopted using "correlation and regression analysis techniques". The findings of the study reveal that cash flow activities have no "significant effect on deposit money banks financial performance". However, when the moderating variable of banks' size was introduced, the result shows that Cash flows with moderating variable have a "significant effect on financial performance of deposit money banks in Nigeria". Also, the study established that there is no uniform method adopted by the listed banks in the preparation of the statement of cash flow analysis. The study recommended that the users of the statement should recognize the effect of banks' size before making any investment decision based on cash flow information. Regulators should persuade banks to adopt a uniform method of preparing Cash Flows Statement for easy comparison and analysis. Finally, contents and accuracy of Statement of Cash Flows should be of interest to both the regulators and external auditors because some stakeholders placed more reliance on the statements in making investment decisions.