The objective of the study is to ascertain the influence of corporate board diversity on sustainability reporting on a sample of quoted manufacturing firms in Nigeria. The study adopts a panel research design. The population of the study comprised quoted manufacturing companies on the Nigerian Stock Exchange. This was restricted to companies classified under conglomerates, consumer goods, and, industrial goods sector. The study used secondary data, extracted from the annual reports of the studied manufacturing companies. Fixed effects panel regression analysis was used to test the hypotheses. The dependent variable sustainability reporting was measured using an Economic, Social, and Governance (ESG) index, the independent variables were board member nationality, proportion of women directors, proportion of non-executive directors, and multiple directorships. The results show no significant positive influence of board member nationality, while proportion of women directors, proportion of non-executive directors, and multiple directorships were significant. The study recommends among others, the adoption of NSE Sustainability Disclosure Guidelines for a unified integrated reporting framework for Nigerian firms, secondly, a heterogeneous board composition, which can leverage on the diverse set of skills of board members.

Purpose: This study examines the impact of environmental, social, and governance disclosure on firm value. This study empirically examines the impact of profitability on the relationship between ESG and firm value. Research methodology: This study uses a panel dataset of 12 industrial goods manufacturing firms listed during the 2014-2020 period. The direct effects were tested using an FEM and the Two-Stage Least Squares was used to account for the endogeneity problem. Results: This study finds a positive effect of ESG disclosures on firm value. The coefficients of ESG in the FEM and 2SLS results were not significant. The interaction between ROA and ESG also showed higher coefficients that were not statistically significant. The empirical analysis was robust to the use of two-stage least squares regression. Limitations: This study presents evidence from a single sector based on a prior literature review, which may affect the generalizability of the findings to other sectors. Contribution: This work adds to the broad ESG literature and methodologically extends past results by exploring the moderating influence of profitability. Practical implications: This study has implications for managers and firms that are increasingly desirous of improving their firm performance by presenting a positive image to their stakeholders and how this is linked to their profitability over time. Novelty: This study adds new aspects to the broad discussion on ESG and firm value in a developing-country context, which is consistent with the view that profitable firms mainly address ESG issues in such economies.

The purpose of this paper is to examine the factors that influence the adoption of cloud enterprise resource planning (ERP) and big data analytics (BDA) in Nigeria by combining the diffusion of innovation theory (DOI) and the technology-organization-environment (TOE) framework. The eight factors examined in this study are relative advantage, complexity, compatibility, trialability, observability, ICT infrastructure, top management support, and regulatory environment. A questionnaire-based survey was used to collect data from 156 accounting lecturers belonging to academic institutions in southeast Nigeria. Relevant hypotheses were derived and tested by multiple regression analysis. The findings revealed that relative advantage, compatibility, trialability, and top management support, firm size have a significant effect on the adoption of cloud ERP and BDA at 5% and 10%, respectively. Complexity, ICT infrastructure, and regulatory environment are negatively associated with cloud ERP and BDA adoption. The research was conducted from the perspective of academia, which may limit the generalizability of the findings. The findings offer insights into factors that influence the adoption of cloud ERP and BDA in the Nigerian context such a better understanding can inform policymakers and decision-making in organizations. The research contributes to the literature using the TOE and DOI frameworks to identify the implication of technology-based cloud ERP and BDA computing through the use of a wide range of variables.

The purpose of this paper is to examine the role of AI in enhancing corporate governance in Nigerian enterprises by combining the efficient market hypothesis (EMH) and diffusion of innovation (DOI) theory. The specific objective examined the effect of AI implementation on information asymmetry (IA) in publicly listed firms. A questionnaire-based survey was used to collect data from 81 respondents out of 83 initially distributed to individuals from the Lagos Chamber of Commerce and Industry (LCCI). The relevant hypothesis was tested using regression analysis. The findings revealed a significant effect of AI implementation on IA in publicly listed firms at 5%, respectively. The research was conducted from the perspective of business practitioners, which may limit the generalizability of the findings. The findings will make it easier for firms to navigate the AI adoption effect on IA in the Nigerian = context, which can inform policy and decision-making in organizations. This study contributes to the literature using the EMH and DOI frameworks to identify the implications of AI-based solutions on information asymmetry. Received: 9 May 2024 | Revised: 24 December 2024 | Accepted: 27 May 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Ijeamaka Charity Mgbemena: Conceptualization, Validation, Investigation, Writing – original draft, Writing – review & editing, Project administration. Chike Kanayo Nwosu: Conceptualization, Validation, Writing – original draft, Project administration. Chinedu Francis Egbunike: Conceptualization, Methodology, Software, Formal analysis, Data curation, Writing – original draft, Writing – review & editing, Visualization, Supervision, Project administration. Daniel Izuchukwu Chude: Methodology, Writing – original draft, Project administration. Kenebechukwu Jane Okafor: Methodology, Investigation, Writing – original draft, Project administration.

Purpose: Prior research has demonstrated the critical role that climate change disclosure plays in solving global sustainability challenges connected to human existence and the long-term viability of businesses. The goal of this study is to add to the existing literature on the impact of climate change-related disclosure on the financial performance of oil and gas companies in Nigeria. Research Methodology: The study adopted an ex post facto research design, and the final sample consisted of eight oil and gas companies listed on the NGX for the year 2012-2021. The final sample consisted of a balanced panel of 80 firm-year observations. The dependent variable was Return on Assets (ROA). Data were analyzed using a multiple regression model. Results: The findings showed a positive relationship between CCRD and ROA, which was also confirmed to be significant at the 5% significance level. Limitations: The model includes leverage, audit quality, and firm size, in addition to CCRD, to account for their effect on ROA. Therefore, other factors that may affect firm performance are not included in the model. Contribution: This study addresses one of the most important but less explored issues of environmental research in one of the largest economies in SSA. The data collected from the content analysis are original and provide important evidence of the impact of CCRD on firm performance. These findings encourage oil and gas companies to reduce their carbon emissions and disclose their carbon management activities.

Purpose: This study specifically evaluates the effect of Intangible Big Data Analytics Resources (IBDAR) and Tangible Big Data Analytics Resources (TBDAR) on a firm’s market competitiveness in manufacturing firms. The authors used RBV as the main theoretical framework to investigate this. Research methodology: This study used a survey research design. The study employed a non-probability sample and a final sample of seventy-two employees selected from manufacturing firms in Lagos State, Nigeria. Results: The hypotheses were tested using multiple linear regressions. The empirical results showed that the organizational use of TBDAR has a significant effect on Market Competitiveness (MCOM), and that the organizational use of IBDAR has a significant effect on MCOM. Limitations: First, the sample is restricted to only the Nigerian setting; to draw broader and deeper implications, it could be useful to take diverse samples from different contexts and sectors. Second, this study does not utilize the PLS-SEM technique to model mediators and moderators. Contribution: This study has significant policy implications for practitioners and is an original study based on primary data from Nigerian manufacturing firms.