Purpose This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria. Design/methodology/approach Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared. Findings Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension. Research limitations/implications From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries. Originality/value We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

This study seeks to establish the impact of tax revenue and infrastructural development (through investment) on economic growth in Nigeria. It is expected that tax revenue should serve as an incentive for infrastructural development to strive and yield economic growth. The data used in the study was obtained majorly from World Development Indicator (WDI) Database 2022. Tax revenue was proxied as the actual total tax revenue collected from VAT, and CIT, and PPT. This formed the independent variables as well as Gross Capital formation (GCF) to represent infrastructural development. While the dependent variable is RGDP. The ARDL model was employed after variables were stationary at both levels and at first difference. The study found a significant long-run relationship among the variables. Specifically, PPT was found to be a strong contributor to economic growth in Nigeria. VAT was only positively significant at 15% accounting for economic growth. GCF and CIT were not significant in the study. The research employs a quantitative method of data analysis. These findings connote that GCF, VAT and CIT are yet to fully be additive components in the Nigerian economy. Government economic policy and financing henceforth should reflect good economic policy direction that will open up these components for economic growth in the country.

Succession planning has drawn substantial interest among researchers. Research reports designate deficiency of quality planning in the management of SMEs especially in developing countries like Nigeria and this constitutes a foremost limitation to the effective management of SMEs. Succession planning are fundamental to steady performance, sustainability and competitive advantage of SMEs. The objective of the study was to investigate the effects of HR planning/forecasting on family business continuity and also to examine the effect of workers education on survival of entrepreneur. 110 copies of questionnaire were administered to the employees in the five selected SMEs in Abeokuta Ogun state, Nigeria to get primary data that treated and tested appropriate research questions and hypotheses accordingly. Analysis of variance (ANOVA), correlation efficient and regression analysis was employed. The Yamane formula was used to determine the sample size. The test re-test reliability approach was adopted for the convenience of the researcher. Reliability was ensued by Cronbachs Alpha of 0.932. The data was analyzed using manual and electronic based methods through the data preparation grid and statistical package for the social sciences, (SPSS). The study found out that HR succession planning significantly assists SMEs to increase business continuity and Workers education significantly assists SMEs to increase business survival. The study recommends that organizational succession planning should be at regular interval as this will enable workers to know its importance and also business successors should be appointed based on merit so that the right and experience successors can manage the business.

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This study aims to examine the effect of volatility of macroeconomic variables on the financial performance of Deposit Money Banks in Nigeria. Secondary annual time series data from 2006 to 2020 on variables for this study were obtained from the Central Bank of Nigeria Statistical Bulletin 2021. A GARCH model analysis of annual time-series data on liquidity ratio, foreign exchange rate, interest rate, Real GDP, monetary policy rate, credit reserve ratio, inflation rate and aggregate bank profit as a measure of banks’ profitability from 2006 to 2020 was undertaken. The empirical findings showed that there exists volatility in these variables with LIQR, INTR, MPR, EXCR, and RGDP positively affecting banks’ financial performance; while INFL and CRR negatively affect banks’ profitability within the period under consideration. The study recommends that monetary policies should be introduced by Central Bank of Nigeria towards increasing MPR, RGDP and reduce CRR, INFL to stimulate the financial performance of deposit money banks and the general stability of the financial system in Nigeria

This paper surveyed the compliance level with the disclosure requirements of IFRS-16 among transportation/logistics firms listed in the NSE. The sampled 15 firms that claim to adopt and apply IFRS-16 starting effective January 2019. We examined their varying degree of disclosure compliance based on their audited annual reports for 2019 & 2020. A compliance checklist index based upon the IFRS compliance, presentation and disclosure checklist 2021 and KPMG Guide to annual financial statements – Disclosure checklist 2020 was adapted for this study. We found that disclosures were generally not comprehensive enough in terms adequacy of the disclosures relating to adoption of the new standard, judgement made by management in the application of the company’s accounting policy, insufficient entity-specific information, when explaining their accounting policy for leases. Most of the entities failed to disclose the measurement policy applied to right of use assets at transition and how the company’s incremental borrowing rate is determined. The surveys also provide indications that the level of compliance differs among the subsector ranging from low to moderate level of disclosure. This level of insufficiency of disclosures is an indication of lack of necessary transparency to investors regarding exposures, risks, uncertainties, and leverage which raise doubt over whether the disclosure objective of IFRS16 had been met, as envisage by the standard.

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