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EARNINGS MANAGEMENT IN EMERGING ECONOMY: WHAT IS THE MITIGATING ROLE OF ADOPTING IFRS?
(Department of Accounting Sciences & Actuarial Sciences and Quantitative Method, Pontifical Catholic University of Sao Paulo, 2025) Abogun, Segun; Abdullahi, N.; Salman, R.T.; Orilonise, M.A.
Earnings management, a global concern with detrimental impacts on firms and stakeholders, has prompted extensive academic inquiry. This study investigates the influence of corporate governance mechanisms and the adoption of International Financial Reporting Standards (IFRS) on earnings management among Nigerian manufacturing firms. Using a balanced panel of 668 firm-year observations from 52 listed companies between 2007 and 2022, the research employs fixed and random effects models alongside Two Sample t-tests. The findings indicate significant differences in earnings management pre- and post-IFRS adoption, with independent board size and audit committee composition significantly affecting earnings management. The study concludes that IFRS adoption and corporate governance mechanisms play crucial roles in moderating earnings management.
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Effectiveness of Informal Advertising on Customers’ Patronage in Informal Eateries in Oyo State.
(Department of Business Administration, Osun State University, Osogbo., 2018) Olawale Y. A.
The study seeks to examine the effectiveness of informal advertising on customer patronage in informal eateries in Oyo State. The population of study consisted of 20 registered informal eateries in Oyo State. A convenient sampling of 40 service providers were selected based on two service providers per eatery in each of the 20 eateries spread across the 4 local government areas. The two service providers consisted of the owner and the assistant. The population of customers was infinite. Multistage sampling technique was used to select 20 customers in each of the 20 eateries making a total of 400 customers in the 4 local governments. Two set of questionnaires were designed and administered to each category of respondents. Multiple regression analysis was used to analyze the data.
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Re-Enacting Nigerian History Through The Costume Designs in Kunle Afolayans October 1
(Al-Hikmah Journal of Humanities and Social Sciences, 2023) SHUAIB, Shadiat Olapeju; AJIBADE, Temitayo
Costume plays a vital role in film making, it extends beyond visual appeal to communicate character, emotion, social status, and historical context. In historical films especially, costume has becomes a powerful storytelling tool that helps audiences cocntn weith the cultural realities and lived experiences of a particular period. This study examines the significance of costume design in Nigerian cinema through the analysis of October 1, directed by Kunle Afolayan. Set on the eve of Nigeria‘s independence,t he film provides a rich visual reconstruction of life during the British colonial era, making it a compelling case for
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A One Health Approach to Food Safety in Urban Nigeria: Investigating Salmonella contamination and Knowledge, Attitude and Practices across the Ilorin beef slaughterhouse-value-chain
(2026-04-01) Oludairo, Oladapo Oyedeji; Richards, Bukola Arinola
Beef and its products can become contaminated with organisms like zoonotic Salmonella spp. through contact with faeces, hides and other environmental objects in the urban slaughterhouse value chain. Religious, traditional and socioeconomical practices among abattoir workers could also be contributory factors, world over. The one health integration of animals, human and environmental health may prevent and reduce contamination and zoonotic risks. The study aimed to interrogate beef Salmonella contamination and staff cultural practices in urban Ilorin slaughterhouses with the hindsight of holistic health application to ensure food safety. A cross-sectional study was conducted in four slaughterhouses in Urban-Ilorin, Nigeria, to collect 414 samples for Salmonella contamination determination and its antimicrobial sensitivity tests using conventional isolation/analytic methods and polymerase chain reaction (PCR). Seventy-two questionnaires were administered to assess staff knowledge, attitude and practices. Descriptive statistics were employed in the study. An overall multiple antimicrobial resistant (AMR) Salmonella contamination of 5.31% was recorded, while 1.9%, 1.0%, 0.5%, 0.2%, 0.2%, 0%, 0%,1.5% and 0% were obtained for muscle, lung, liver, large/small intestine, hide, mesenteric lymph-node, kidney, cattle faeces, and human stool, respectively. The genes invA (100%) and tetA (82%) were identified in the isolated Salmonella spp. The staff cultural assessment was found to be poor (57.46%), poor (53.57%) and moderate (77.16%) respectively for knowledge, attitude and practice of food safety procedures. The contamination of beef and the environment by zoonotic Salmonella, which could have been predisposed by the low KAP of urban slaughterhouse workers in this study, underscores the need for a one-health approach to the production of wholesome meat to safeguard public health
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