Omaliko Emeka Leonard

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• Doctor of Accounting
• Lecturer at Nnamdi Azikiwe University

Purpose of the article: The policy on the Treasury Single Account (TSA) was institutionalized to hedge financial loopholes, promote transparency and prevent mismanagement of government’s revenue by unifying all accounts of the government and preventing mismanagement of revenues by those agencies that generate revenue. This study however, examines t...

Purpose: This study empirically investigated the relationship between innovation and sustainability in the Anambra State Civil Service. Method: Three hypotheses were formulated to guide the investigation, and hypothesis testing was conducted using the least-squares regression model. Hence, data were collected using an e-questionnaire survey sent to...

The study was conducted to determine if electronic taxation system adopted in Nigeria was able to eliminate tax evasion and related problems associated with the manual taxation system previously in use and subsequently improving revenue generation of the government particularly company income tax and personal income tax. Primary data was obtained b...

The study assessed the possibility of CEO demographics in reducing the earnings manipulation of financial reports of banks in Nigeria, which spans from 2014 to 2023. Three objectives guided the study which included investigating the effect of CEO ownerships, CEO gender diversity and CEO tenure on earnings manipulation of banks in Nigeria. Cause and...

The moderating effect of corporate governance mechanism on the relationship between cash flow management and performance of listed manufacturing firms in the era of disruption in Nigeria was empirically investigated in this study. Operating, financing, and investing activities were used as proxies for cash flow management. Net assets per share (NAP...

The study examined the relationship which exists between intellectual capital efficiency and corporate sustainability growth. Intellectual capital efficiency was proxy using human capital efficiency, relational capital efficiency and structural capital efficiency while corporate sustainability growth was measured using corporate sustainability grow...

This study examined the relationship between responsibility accounting and corporate sustainability growth using listed deposit money banks as a reference point. Responsibility accounting was measured using Operating Expenses (OE), Net Income (NI), Interest Expense (IE) and Return on Investment (ROI) while corporate sustainability growth was measur...

The study examined the moderating effect of corporate governance mechanism on the relationship between firm attributes and corporate performance in emerging economy. Firm attributes was proxy using firm assets tangibility (FAT) and firm foreign listing (FFL); corporate performance was measured using Tobin's Q while the moderating variable of corpor...

The study examined the effect of bankruptcy risk on value of conglomerate firms in Nigeria. Ex post facto design was used and data for the study was collected from the Nigerian Exchange Group (NGX Group) Factbook covering from 2017-2021. The design was used since the data is secondary in nature which cannot be manipulated. The study used key proxy...

The study examined the effect of corporate life cycle on financial performance of listed industrial goods firms in Nigeria. Corporate life cycle was proxy with; firm introductory stage (FINT), firm growth stage (FGRT), firm maturity stage (FMAT), firm shakeout stage (FSHK) and firm decline stage (FDEC) while financial performance was proxy using ne...

This study was carried out to examine the effect of board multiplicity on performance of consumer goods firms in Nigeria. The study adopted Ex Post Facto Design and data were collected from the annual reports and accounts of the listed consumer goods firms in Nigeria for the period ended 2017-2021. In order to determine the effect of board multipli...

This study empirically examined the relationship between contemporary compensation schemes and corporate performance. In order to determine the relationship between contemporary compensation schemes and corporate performance, contemporary compensation schemes was proxy using; equity based compensation, profit based compensation, bonus based compens...

This study was carried out to examine the relationship between talent management and public sector performance. In order to determine the relationship between talent management and public sector performance, the study measured talent management using workforce planning and talent development while public sector performance on the other hand was mea...

Poor human capital development has been seen as one of the major causes of political unrest, insecurity, uprising and springing up of separatist movement in Nigeria. In the recent time, the gap emanating between the rich and the poor has stretched out a once growing middle class. Developed countries grow their middle class and improve on the econom...

This study empirically investigated the relationship which exists between tax aggressiveness moderated by firm size and sustainability of oil and gas firms in Nigeria. In order to determine the relationship between tax aggressiveness and corporate sustainability, tax aggressiveness was measured using effective tax rate while corporate sustainabilit...

This study empirically examined the relationship between corporate governance mechanisms and tax sheltering of publicly traded tax aggressive companies in Nigeria. To determine the relationship between corporate governance mechanisms and tax sheltering, corporate governance mechanisms were measured with CEO share ownership, directors' remuneration,...

This study empirically examined the effect of environmental reporting on corporate liquidity in Nigeria. The study's independent variables include employee health and safety disclosure, pollution control disclosure, and environmental remediation disclosure, which were used as proxies for the environmental reporting, while the dependent variable is...

This study empirically examined the impact of community development and waste management disclosure on corporate liquidity in Nigeria. The study's independent variables include community development disclosure and waste management disclosure while the dependent variable is company liquidity which was proxy as cash ratio. Two hypotheses were formula...

This study was carried out on impact of corporate diversification on the sustainability of healthcare companies in Nigeria. To determine the relationship between corporate diversification and organizational sustainability, corporate diversification was measured using geographic diversification (GEODIV), operational diversification (OPDIV), and prod...

This study examined the relation between Voluntary Risk Management Disclosures and Organizational Sustainability in Nigeria. The study is vital as it portrays the extent to which voluntary risk management disclosures influence organizational sustainability. Risk Management is seen as a top-down strategy to define, assess and respond to strategic, o...

Background: A digital currency is a means of payment or money that exists in a purely electronic form, issued and regulated by the nation’s monetary authority, or central bank, and backed by the government. Nigeria’s E-Naira digital currency was launched as at 1st October, 2021 and will be in the digital form of Naira and be used just like cash. A...

The study examines the effect of Carbon Emission Disclosures on Sustainability of Oil and Gas Firms in Nigeria. The study is vital as it portrays the extent to which Carbon Emission Disclosures influence firms’ Sustainability in Nigeria. In order to determine the relationship between Carbon Emission Disclosures and Firms Sustainability, some key pr...

This study empirically investigated the relationship between resource management and accountability in the financial service sector. In order to determine the relationship between resource management and accountability, the study measured resource management using the proxy of human resource management (HRM) and financial resource management (FRM)...

This study empirically investigated the impact of Dividend Policy on Share Price of Firms Listed on ICT Sector of Nigerian Stock Exchange. In order to determine the relationship between dividend policy and share price of firms, dividend policy key proxy variables were used in the study, namely; Dividend Payout (DPO), Dividend Per Share (DPS) and Di...

This study empirically investigated the impact of Dividend Policy on Share Price of Firms Listed on ICT Sector of Nigerian Stock Exchange. In order to determine the relationship between dividend policy and share price of firms, dividend policy key proxy variables were used in the study, namely; Dividend Payout (DPO), Dividend Per Share (DPS) and Di...

The study examines the impact of Covid-19 Pandemic on liquidity and Profitability of firms in Nigeria. The study portrays the extend to which Covid-19 Pandemic has influenced the liquidity and Profitability of firms in Nigeria.

The study examined the effect of teachers' qualification on students' academic performance in mathematics. The study is vital as it portrays the extent to which students' performance are being influenced by the teachers qualification. In order to determine the relationship between students' academic performance in mathematics and teachers qualifica...

This work empirically investigated the effect of financing mix on financial performance of firms. The study is vital as it portrays the extent to which financing mix influences firms' performance. In order to determine the relationship between financing mix and firm's performance, some key proxy variables were used in the study, namely Equity Finan...

The study examines the effect of treasury single account policy on solvency of listed Deposit Money Banks in Nigeria. The study is vital as it portrays the extent to which treasury single account adoption has influence the solvency of listed deposit money banks in Nigeria. In order to determine the relationship between treasury single account and s...

Abstract This work empirically investigated the effect of environmental disclosures on dividend payout of firms in Nigeria. The study is vital as it portrays the extent to which environmental disclosures influences firms’ dividend payout. In order to determine the relationship between environmental disclosures and firms dividend payout, some key pr...

This work empirically investigated the effect of social and environmental disclosures on performance of non financial firms in Nigeria. The study is vital as it portrays the extent to which social and environmental disclosures influence firms' performance. In order to determine the relationship between social and environmental disclosures and firms...

This study empirically investigated the effect of Non-Financial Disclosures on performance of non financial firms' in Nigeria. The study is vital as it portrays the extent to which non financial disclosures influences firms' performance. In order to determine the relationship between non financial disclosures (NFDs) and firms' performance, NFDs key...

Abstract The study examines the impact of COVID-19 Pandemic on Liquidity and Profitability of Firms in Nigeria. The study is vital as it portrays the extent to which COVID-19 Pandemic has influenced the Liquidity and Profitability of Firms in Nigeria. In order to determine the relationship between COVID-19 Pandemic and Firms Liquidity & Profitabili...

This study compared the

Abstract The study examined the effect of inventory control on profitability of manufacturing companies listed on the Nigerian stock exchange (NSE) from 2011-2015. The study has four specific objectives to achieve, four research questions that guided the study and four null hypotheses were formulated. The study used ex-post facto and survey type of...

The motivation of this study is derived from prior studies which relate to the investigation of IFRS impact on the financial performance of money depositing banks listed on NSE. It examines the effect of the adoption of the International Financial Reporting Standards on the financial performance of money depositing banks. A Wilcoxon model is explor...