ACCOUNTING STANDARDS ADOPTION AND PROVISIONING PRACTICES: EVIDENCE FROM NIGERIAN FINANCIAL INSTITUTIONS
Abstract: This study examines the adoption of International Financial Reporting Standards (IFRS) and their impact on provisioning practices within Nigerian financial institutions. Drawing on hypothetical data from 286 respondents, the research explores institutional experiences in adopting IFRS, updating accounting policies,…
THE REGULATORY IMPACT OF FINANCIAL RATIOS ON PROFITABILITY OF AGRICULTURAL ENTERPRISES IN EMERGING ECONOMIES: A NIGERIAN CASE STUDY
This study examines the effect of financial ratios on the financial performance of agricultural firms in Nigeria from 2014 to 2024, with Return on Assets (ROA) serving as the measure of profitability. The specific objective was to assess how the…
THE IMPACT OF ECONOMIC, GEOPOLITICAL, AND CLIMATE UNCERTAINTY ON STOCK MARKET RETURNS IN MENA COUNTRIES: EVIDENCE FROM AN SVAR MODEL
This paper examines the impacts of global economic policy uncertainty (GEPU), geopolitical risk (GPR), and climate policy uncertainty (CPU) on stock returns of 10 MENA countries using the SVAR approach from January 2003 to August 2023. The results show that…