The main aim of this study is to examine the impact of board meeting frequency on firm performance of deposit money banks in Nigeria. Data used for the study were spawned from annual reports of the deposit money banks listed on Nigeria stock exchange (NSE) market. We employed a panel regression to test the significant association amid variables. Our main empirical result shows a positive association amid board meeting frequency and firm performance. Although, our findings also show that board size was positive and not significant and firm size was negative and significant. The study recommended that management of banks should consider increasing their frequency of board meetings to at least four (4) meetings per year. This will allow the sampled deposit money banks to comply with the good governance code in Nigeria which states that companies must meet at least once per quarter.

This study was aimed at investigating the effect of internal and external social capital on the financial and non-financial performance of businesses in the Nigerian informal sector. The study further investigated the controlling role of firm age. A cross-sectional survey of 650 informal business owners in the Ikeja region of Lagos state, Nigeria was carried out. The analysis was carried out using the partial least square method of the structural equation model (SEM). Findings revealed that without the controlling variable of firm age, social capital had a significant effect on business performance, internal social capital had a significant effect on non-financial performance, it, however, had no significant effect on financial performance, while external social capital had no significant effect on financial and non-financial performance. With the controlling variable of firm age, social capital had a significant effect on business performance, internal social capital had a significant effect on financial and non-financial performance, while external social capital had no significant effect on financial and non-performance. The study, therefore, recommended that informal entrepreneurs take advantage of their internal social capital resources and also try to build their external social capital as they may become vital for their business success.

This article provides data on the impact of board meeting frequency and financial performance of deposit money banks in Nigeria. We obtained the dataset from Nigeria stock exchange (NSE) database. The time frame used for this work is 2010-2016. TOBIN Q was used as a major determinant of financial performance. The raw data is easily accessible on Nigeria stock exchange website. We describe the value of this data as well as the method to analyze the data.

This study examined the relationship between ICT and Accounting system of SMEs in Nigeria. The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria. Primary data was employed and copies of ques-tionnaire were administered to respondents for the purpose of this study. Two hypotheses were formulated and tested using Pearson Product-Moment Correlation Coefficient at a significant level of 1%. Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant re-lationship between ICT adoption (accounting packages) and Accounting system of SMEs in Ni-geria. The study therefore recommended that Management of SMEs must periodically send em-ployees on training in the use of ICT