Purpose:  This study examined the concepts of poverty, youth unemployment and vocational and entrepreneurial skills acquisition. It also identified the various factors responsible for poverty and youth unemployment in Nigeria. It highlighted the rationale for Nigerian youths to acquire vocational and entrepreneurial skills for self-reliance, income generation, wealth creation and employment generation for others. Theoretical Framework: The aim of vocational and entrepreneurial skills acquisition is to make it practicable in order to drive and deliver the purpose of job creation and poverty alleviation among Nigerian youths. Making it more practicable achieves the driving force to creating economic values and creative business engagements by Nigerians. The focus also provides job opportunities for the teeming Nigerian youths, channels their future to productive activities and turn to make poverty and unemployment to be things of the past if the practicability is achieved through entrepreneurial activities. Design/Methodology/Approach: The study adopted the mode of conducting literature review and conceptualization of the variables and x-rayed the reasons for poverty and unemployment and deepen how the social problems can be identified and reduced to the barest minimum in Nigeria. Findings: Our findings revealed there is serious poverty and unemployment in Nigeria. It as well suggest that it is of valuable and useful direction to promote practicable skills acquisition among Nigerian youths and that the curricula of Nigerian educational institutions should be more pragmatic and have built-in-job training programmes that would enable students to acquire relevant practicable vocational and entrepreneurial skills required for self-employment, job and wealth creation and poverty alleviation. While all stakeholders should be actively involved in the funding of vocational and entrepreneurship education. Research, Practical & Social implications: This study in its focus contributes to a better understanding of the important role being played by entrepreneurial skills acquisition in achieving practicable vocational skills and to develop entrepreneurial attitudes of Nigerian youths that will form the economic growth of the country through their engagements and make them employers of labour through their acquired practicable vocational skills acquisition to better the society. This study also contributes to a better understanding of the causes of the menace which therefore proffers solution to tackling the problem of poverty among Nigerian youths through the provision of a viable, robust, comprehensive and practical-oriented vocational and entrepreneurship education. It also expressed how the collective responsibility of all prominent Nigerians could be keyed-into supporting entrepreneurship programmes in Nigeria in the area of funding of vocational and entrepreneurship education in Nigeria which both Government at Federal, State and Local Government levels and the Non-Govermental Organisations (NGOs).   Originality/value: The added value of this study provides insights on how vocational entrepreneurial skills acquisition programmes can be practicable effective in a way to structure the future of Nigerian youths and citizens for productive economic activities. It is as well sought how poverty and unemployment can be reduced and make citizens focus for economic growth and self-dependence businesses.

Purpose: The study assesses the gender related factors and entrepreneurial intentions of undergraduate students of selected Federal Universities in Southwest, Nigeria. It specifically, examined barriers to male and female entrepreneurial activities in the selected Universities; assessed how entrepreneurship education has impacted entrepreneurial intentions of female and male undergraduates in the study area; and evaluated how entrepreneurial intentions of male and female undergraduates differ in the study area. Theoretical Framework: The study's foundation was Social Feminist Theory (SFT), which clarified the widely held stereotype that women are subservient to men. This stereotype is said to conflict with the innate desire for entrepreneurship, and female students' inclination to start their own businesses may be viewed as a hindrance. In this regard, the study has attempted to conduct a methodical assessment of several publications concerning the relationship between gender and the entrepreneurial intentions of students at particular Federal Universities in the Southwest region of Nigeria. Design/Methodology/Approach: To guide the investigation, three research questions were developed. Similarly, three objectives and three null hypotheses were generated for the study. The study adopted the use of a cross-sectional survey approach, and structured questionnaire administration was made use of, to gather data. A total of 1,820 questionnaires were distributed to the respondents and were all recovered for the study. The study made use of a well-structured and validated “Gender Related Factors and Entrepreneurial Intentions Questionnaire” as the instrument for data collection. The data analysis included both inferential and descriptive statistics, such as; Mann-Whitney U Test, Multiple Linear Regression and basic percentages, counts, mean, and standard deviation.. Findings: The study found that female students faced more barriers to entrepreneurial activities than male students. The distribution of barriers is not the same across the two categories of gender. Entrepreneurship education is positively related to entrepreneurial intention and explains a variation in the level of entrepreneurial intention of undergraduate students in the selected Federal universities. Female students showed less entrepreneurial intention than male students and suggests that the distribution of entrepreneurial intention is not the same across the two categories of gender. Originality/Value: The study, recommended among others that; Policymakers and stakeholders in entrepreneurship matters should give adequate consideration and preference to the female gender in terms of training and other forms of entrepreneurial education to foster better intention with them. Nevertheless, the male gender must not be ignored completely as this may result in a viscous cycle; University management, facilitators and lecturers should also improve on the techniques and methods used in teaching entrepreneurship in Nigerian universities to positively impact the entrepreneurial intention of university students; and Management should also use attractive methods and practical styles that will raise the curiosity of students to the field of entrepreneurship..

The credibility of financial reporting may be undermined when managers use accounting discretion to alter reported earnings, with possible consequences for investors’ confidence. This study investigates the individual and joint relationships between board and audit committee attributes and earnings management for 49 manufacturing companies listed on the Nigerian Exchange Group (NGX) from 2012 to 2024. Using an ex post facto panel design, the analysis relies on secondary information extracted from audited annual reports. Earnings management is proxied by the performance-matched discretionary-accrual measure developed by Kothari et al. (2005). Fixed- and random-effects models are estimated, and the Hausman specification test guides the preferred model. Results show negative associations between earnings management and board independence (β = -0.015), board financial expertise (β = -0.012), and board gender diversity (β = -0.009), all significant at p < 0.05, while board size is positively associated with earnings management (β = 0.005, p < 0.05). Taken together, the governance variables are statistically significant (R² = 0.624; F = 27.46; p < 0.001). The evidence highlights the importance of substantive board and audit committee monitoring within Nigeria’s corporate-governance framework (Nurjanah et al., 2025).