This study examined the effect of executive perks on performance of quoted consumer goods firms in Nigeria using secondary data obtained from the annual reports of such firms. A sample of (15) selected consumer goods firms were used for the period of 10years spanning 2010 to 2019. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. Four objectives and hypotheses were formulated to guide this study. The data collected were analyzed using descriptive statistics, Correlation Matrix and Panel Least Square regression. The result revealed that social cost and health care cost have positive and significant effect on performance of consumer goods firms which was statistically significant at 1% and 5% level of significant respectively while a negative and insignificant relationship was documented against executive perks in form of staff loan and performance of Nigerian consumer goods firms. The finding shows that about 41.7% approximately of the system variation in performance of consumer goods firms were jointly explained by all the independent variables of our sampled firms over the 10 years period while about 58.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that consumer goods firms should pay attention to social cost and healthcare cost in order to boost the morale of both the management and the staff and should not do executive perks activities only when they have made extra normal profit. Rather it should be approached from humanitarian perspective knowing that there are also financial benefits accruable from these expenditures. In addition, consumer goods firms should be mindful of the fact that they owe duty of care to employee and not only the business owners. They should dearth from parochial objective of only owners’ welfare.

This study examined the Determinant of Intangible Asset Disclosure of Banking Sector in Nigeria. A sample of (15) selected banks was used for the period of 2009 to 2018. The study was predicated on Ex-post facto and longitudinal research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Correlation Matrix and Ordinary Least Square regression. The result revealed that there is a significant and negative relationship between bank size and Intangible Asset Disclosure which was statistically significant at 5% level of significant while a positive and significant relationship was documented against Bank Age and Intangible Asset Disclosure which was statistically significant at 1% level of significance. The finding shows that 68.7% of the system variation in Intangible Asset Disclosure was jointly explained by all the independent variables of our sampled banks over the 10 years period while about 31.3% of the total variations were unaccounted for, hence captured by the stochastic error term. The study therefore recommends among others that decrease in banks size should be encouraged since it enhances intangible Assets Disclosure among Banks in Nigeria while existence of old generation banks should be encouraged as it helps in compliance with disclosure policy.

This paper examined the effect of audit committee characteristics on performance of selected non-financial firms quoted in Nigerian Stock Exchange. A sample of 50 listed firms was used for the period 2007 to 2016. The study was predicated on ex post facto and cross-sectional research design and used secondary data for the analysis. The data collected were analyzed using descriptive statistics, Pearson correlation analysis and Ordinary Least Square regression. The result revealed that there is a significant positive relationship between audit committee independence, audit committee meeting and firm performance at 5% level of significant while a positive significant association was also recorded against audit committee size and return on assets but at 10% level of significant while an insignificant and positive relationship was observed between audit committee qualification and return on assets of non-financial firms in Nigeria. The findings showed that 76% of changes in the performance of non-financial firms can be attributed to the audit committee characteristics while 24% were unaccounted for hence captured by the stochastic error term. The study recommends among others, that non-financial firms’ directors should be constituted by independent persons with high level of integrity that can match words with action to improve performance of non-financial firms and also enable them perform their oversight functions effectively and ensure that audit committee members meet frequently in order to tackle important issues that might hinder organizational performance more especially in this era of economic recession.