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ABSTRACTThe impact of personal income tax on North Central states revenue generation in Nigeria was examined in this work. Data such as PAYE, direct assessment were from gotten from the National Bureau of Statistics, while Agricultural Credit Guarantee Scheme Fund Loan, and Population were sourced from CBN bulletin respectively. Panel Data Analysis, trend analysis and descriptive analysis were used to analyze the data sourced from Kwara, Kogi, Niger, Benue, Plateau, and Nasarawa States. With thorough assessment and analyses, it was concluded that personal income tax has positive significant impact on internally generated revenue in North central states in Nigeria. That is personal income tax contributed significantly to revenue generation of the selected states. Personal income tax has been seen as a pertinent tool in revenue generation of the North central states in Nigeria. Based on the findings of this study, it is recommended that in order to widen the states’ tax revenue through personal income tax, priority should be given to automation of tax remittance to cover all aspect of personal income tax (PAYE and Direct Assessment) in the states in order to enable prompt remittance of personal income tax especially those states with lower IGR so as to boost their internally revenue generation ultimately.

This study investigated the implications of board independence and foreign ownership on audit quality of manufacturing firms in Nigeria. The specific objectives of the study are to examine the effects of board independence as well as foreign ownership on audit quality of manufacturing firms quoted in Nigeria. Secondary data were carefully collected from a total of fifty eight (58) quoted manufacturing firms in Nigeria for the period (2010 – 2018) and the binary model of regression (logit, probit and gombit) was properly used for hypotheses testing. The outcome reveals that board independence had a positive and insignificant influence on audit quality while foreign ownership had a positive and significant influence on audit quality. The study therefore recommends that composition of the board should be such that its function is not undermined and one of such ways is to have an appropriate mixture with non-executive directors. Also having foreign ownership could enhance audit quality given the different corporate cultures they may possess.

Banks report huge profits yearly yet some of these banks were reported to lack capital adequacy and some were reported to be close to being insolvent. Therefore, it is important to determine whether or not the profits reported by these banks are persistent. As a result, the main objective of this study is to examine the persistence of earnings of Nigerian listed banks. The explanatory research design was adopted and data were gathered from the secondary source, specifically from the financial statements of Nigerian quoted banks. The entire fifteen (15) quoted deposit money banks which constitute the population of the study was examined over a period of eleven (11) years spanning 2005 to 2015. In this study, the Generalized Method of Moments (GMM) dynamic panel estimation technique was employed. The study found that the earnings of the Nigerian listed banks are less persistent, that is, less sustainable. It is therefore recommended that investors should exercise caution by paying less attention to reported earnings. Instead, effort should be made to determine the persistent level of earnings to avoid wrong investment decisions.

Banks report huge profits yearly yet some of these banks were reported to lack capital adequacy and some were reported to be close to being insolvent. Therefore, it is important to determine whether or not the profits reported by these banks are persistent. As a result, the main objective of this study is to examine the persistence of earnings of Nigerian listed banks. The explanatory research design was adopted and data were gathered from the secondary source, specifically from the financial statements of Nigerian quoted banks. The entire fifteen (15) quoted deposit money banks which constitute the population of the study was examined over a period of eleven (11) years spanning 2005 to 2015. In this study, the Generalized Method of Moments (GMM) dynamic panel estimation technique was employed. The study found that the earnings of the Nigerian listed banks are less persistent, that is, less sustainable. It is therefore recommended that investors should exercise caution by paying less attention to reported earnings. Instead, effort should be made to determine the persistent level of earnings to avoid wrong investment decisions.

Background Problems: With the high demands of sports and the crave for success despite diminishing strength with ageing in the presence of disability, athletes are tempted to contravene the ADRV. Research Objectives: The study aimed to study paralympic athletes’ perspective of doping self-regulatory efficacy in Nigeria. Methods: Descriptive survey design was adopted for the study. A 13-item validated questionnaire (α= .74) was employed to collect data for the study. One-hundred and twenty-four male (81) and female (43) elite para-athletes (mean= 23.15 years, ±3.65) voluntarily participated in the study. ANOVA, PPMC, and Cramer’s V Chi-Square Coefficient Contingency were used to determine the relationship and difference across age, gender and sport type and the extent of the para-athletes’ likelihood to dope and confidence to avoid banned substances, respectively. Findings and Results: It indicated a significant effect of age on likelihood to dope at the p < 0.05 for all conditions (F (1, 123) = 45.84, p = 0.000). Therefore, the null hypothesis was rejected. Findings indicated no significance across gender (0.091, p > 0.05), sport (0.280, p > 0.05), and age (0.263, p > 0.05) on the likelihood to dope. Although, significant among older (0.022), female (0.024) para-athletes. Cramer’s V indicated a strong association when drugs would give immediate fitness (ɸ = 0.217), (ɸ = 0.243), and (ɸ = 0.263) across age, gender, and sport type respectively. Conclusion: It is concluded among others that the para-athletes showed high self-efficacy and low likelihood to dope even in the presence of stressors. However, the ever-pressing need for the athlete’s body longing need for nutrition, oxygen, rest and staying in shape and top form for competing increased the possibility to use a banned drugs for your injury recovery among some older athletes. Psychological interventions are suggested combat the likelihood to dope given the experience levels or psychological dispositions of athletes.