Enterprise Risk Management (ERM) is an integrated framework and monitoring tool for managing uncertainties surrounding the business objectives. This study evaluated the relationship between enterprise risk management and performance of Twenty (20) consumer goods companies listed on the Nigerian Stock Exchange. The independent variables used are existence of risk management committee, existence of financial expertise, existence of audit committee, existence of Chief risk officer and board size. The study adopted ex post facto research design and data were sourced from annual reports and accounts of the selected Consumer Goods Companies. The collated data were analysed using descriptive statistics and generalised least square. The results reveal that risk management committee, financial expertise and board size have significant positive effect on performance. The results also revealed that existence of audit committee has a significant negative effect on performance while existence of chief risk officer has no significant effect on performance. The study therefore recommended that the regulatory authorities and other relevant institutions are enjoined to reassess their supervisory role with the view to strengthen the ERM process and taking the issue of risk management seriously at every level of organisations to provide reasonable assurance.

International Financial Reporting Standards (IFRS) was first adopted in 2005 by European Union countries while Nigeria mandatorily adopted in 2012 to participate in opportunities offered by globalization. This study, therefore, investigated the impact of IFRS adoption on the value relevance of financial information of quoted Healthcare Firms in Nigeria. The study conducted a pre (2008-2011) and post (2012-2015) IFRS analyses on six Healthcare firms quoted on the Nigeria Stock Exchange. The study sourced data on Earnings per Share (EPS), Change in Earnings per Share (CEPS), Book Value per Share (BVPS) and Share Price (SP) from published annual reports of the quoted Healthcare firms and Cashcraft Asset Management. Using the Multiple regression model the study revealed that Pre- IFRS financial information is value relevant; Post-IFRS financial information is also value relevant; and Post-IFRS financial information has relative value relevance over Pre- IFRS financial information.

The effect of human resources accounting practices on the performance of Nigerian consumer goods companies was investigated in this study. The study's population consists of thirty (30) publicly traded consumer goods companies in Nigeria. Using the filter criterion, twenty-four (24) of the identified consumer goods were sampled. Secondary data were compiled from selected firms' annual reports and accounts for six (6) years' worth of financial periods, spanning from 2013 to 2018. Using the multiple regression analysis method, the collected data was analysed. The study's findings revealed that the number of employees working during the time and overall assets have a positive relationship with the performance of Nigeria's publicly traded consumer goods companies. The study's findings revealed that leverage and the firm's age are negatively related to the performance of listed consumer goods firms in Nigeria. Furthermore, the study discovered that employee expansion and government (VAT) have no substantial relationship with the performance of Nigeria's publicly traded consumer goods firms. As a result, the study recommends that management of publicly traded consumer goods companies should weigh the number of employees when hiring because the larger the workforce, the higher the efficiency and profit potential of the company. Furthermore, management of publicly traded consumer goods companies should focus on providing sufficient total assets, as this leads to the generation of more economic gain to the company, resulting in increased profits.

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