Over the years, it appeared that firms failed to subject short-term investments to proper management thereby leading to either excessive or inadequate working capital which in turn affected their profitability. To empirically satisfy this, this paper examined working capital management and firms' profitability in Nigeria quoted firms on Nigerian Stock Exchange (NSE). A panel data methodology was used with different regression estimators to analyze this relationship based on a balanced panel of 10 listed firms during the period 2008-2017. It was discovered that cash collection period and cash payment period exerted a negative impact on return on assets, though the impact was only significant for cash payment period on the ground of −0.064 (p = 0.000 < 0.05), as against the estimate for cash collection period that stood at −0.032 (p = 0.077 > 0.05). Also discovered was that both the current ratio and inventory period exerted a positive impact on return on assets, though the impact was only significant for current ratio on the ground of 8.172 (p = 0.000 < 0.05), as against the estimate for inventory period that stood at 0.045 (p = 0.438 > 0.05). The study concluded that working capital management affected firms' profitability in Nigeria. Therefore it was recommended that while the shorter collection was maintained, payment to creditors should not be elongated so as to enjoy cash discount (if any) and that firms should be proactive in the management of raw materials in order to avoid idle resources that might negatively impact their financial performance.

The Nigerian banking system exhibits fluctuating profitability compared to other countries in the world. This study examines the determinants of bank profitability in Nigeria. It relates internal bank specific and macroeconomic indicators to the overall profitability of Nigerian banks based on Return on Asset as the measure of profitability. The study uses a panel of individual banks' financial statements from 2004 to 20012. According to the empirical results, Nigerian banks suffer from low quality of loans and do not monitor the repayment of the loans disbursed and more so, their assets cannot cover the amount of loan disbursed. This study also finds that macro economic variables do not have a major effect on bank profitability and inflation posed adverse effect on profitability. Most importantly, Sterling bank should react quickly to all the variables considered in this study, al nearly posed a negative influence on their profitability in that if these entire factors are properly monitored, they are likely to be better off in their performance.

This study examined performance audit and public sector budgetary efficiency in southwest Nigeria. Specifically, the study examined the effect of total quality management (TQM) on budgetary efficiency in Southwest Nigeria, Public service value (PSV) on budgetary efficiency in Southwest Nigeria and Government accountability system (GAS) on budgetary efficiency in Southwest Nigeria. Primary method of data collection was employed, through structured questionnaire and it was sourced from the Ministry of Finance, Ministry Rural Development, Ministry Health, Ministry Work and Infrastructure in selected Southwest States in Nigeria, which are, Lagos, Oyo and Ogun. Data were analyzed using both descriptive and inferential statistics. Descriptive analyses conducted in the study include frequency table, and pie chart while inferential analyses conducted in the study include linear regression and ANOVA analysis. F.test used to test the overall significance of the regression model while the coefficient of determinant r2, was used to determine how much variation the dependent variable was explained by the independent variable. Result revealed that coefficient of determination (r2) of total quality management, public sector value and government accountability system were 0.730, 0.654 and 0.433 which implies that about 73%, 65.4% and 43.3% variation in budgetary efficiency of the selected states can be explained by total quality management, public sector value, government accountability system in individual States. The study found out that total quality management (TQM), public service value (PSV) and government accountability system (GAS) indicated positive and significant effect on budgetary efficiency in southwest Nigeria, (.854, p .000 < 0.05), (809, p 0.003 < 0.05) and (.658, p .002 < 0.05) respectively. The overall regression model of (Total quality management, Public sector value and Government accountability system in the selected States) are significant in terms as F calculated (256.641, 83.084 and 61.846) are greater than F critical (3.89) respectively. The study concluded that total quality management, public service value and government accountability system have significant effects on public sector budgetary efficiency in Southwest Nigeria, and positively related.

This study examined statutory allocation and budget implementation in Nigeria. This study covered all the six states of southwest geopolitical zone of Nigeria including Lagos State,

The focus of the study is to examine the impact of corporate governance on earnings quality in listed firms in Nigeria. The specific objective is to investigate the effect of board size, board independence and board gender diversity on earnings quality. This study was carried out with secondary data retrieved from corporate annual reports of the sampled companies and the data was analysed using panel regression on a sample of 37 quoted manufacturing companies for the period 2011-2017. On the overall, the result reveals that Board size, board independence and board gender diversity used for measuring corporate governance show significant impact on earnings quality. In addition, corporate governance variables appear to be quite sensitive to the measure of earnings quality used. Based on the findings, the study recommends the need for comprehensive evaluation of corporate governance systems of companies. The study recommends the need for more level of board independence. The diversity issue though is gaining momentum in corporate governance literature can still be regarded as not as dominant as compared to others especially as it relates to protecting shareholder rights and framing dividend policy. The significance of the variable nevertheless suggests that companies should thrive to achieve an appropriate diversity mix.

and Water . It is the opinion of this research to recommend that the budgeting process in those corporations needs a re-engineering to reflect the true picture of their fiscal ability and to be a guide to action and performance.

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The study examined the influence of credit risk disclosure compliance on bank performance in Nigeria. IFRS 7 state that entity should disclose credit risk in their financial report. Credit risk may affect going concern concept and audit report is silent about it. The specific objective of the study is to ascertain the influence of credit risk disclosure on bank profitability. Linear regression analysis was used to analyse the data collected from financial reports, with the help of SPSS 20.0 version. The study discovered that there is positive relationship between credit risk disclosure and bank profitability. The study therefore recommends that the financial institutions regulators should enforce credit risk disclosure in their financial reports as this will help the stakeholders to make informed investment decision.