...Zakariya Mustapha; Sherin Binti Kunhibava; Aishath Muneeza Purpose The purpose of this paper is to review the literature on Islamic finance vis-à-vis legal and Sharīʿah non-compliance risks in its transactions and judicial dispute resolution in Nigeria. This is with a view to putting...

... they are negative, neutral or positive reports and then their proportions compared through descriptive analysis. Design/methodology/approach This paper seeks to examine and identify factors influencing CSRR practices of local oil companies (LOCs) in Nigeria. It aims at distinguishing CSRR levels by examining...

...Uchechukwu Nwoke Purpose This paper aims to identify and analyze the neoliberal, Anglo-American corporate governance mechanisms which embed shareholder value in Nigeria, and assess how they constitute major “practical barriers” to effective corporate social responsibility (CSR) in the country...

...Samson Iliya Nyahas; Joseph Mpeera Ntayi; Nixon Kamukama; John Munene Purpose The purpose of this paper is to investigate stakeholders influence on voluntary disclosure practices of listed firms in Nigeria from the perspective of managers. Design/methodology/approach The study used a cross...

... in this area and the need to ensure regulatory effectiveness, the purpose of this paper is to evaluate the impact of regulatory provisions on the attainment of effective corporate governance in MFIs in Nigeria and Zambia. Design/methodology/approach Interviews were conducted with regulators at the Central...

...Uchechukwu Nwoke Purpose – The purpose of this paper is to critically examine the concept of corporate social responsibility (CSR) in Nigeria’s Delta region and draw a distinction between philanthropic CSR (positive affirmative CSR) and the more demanding duty not to harm the ecosystem (negative...

...Eghosa Osa Ekhator; Linimose Anyiwe Purpose – This paper aims to explore the laws that govern Foreign Direct Investment (FDI) in Nigeria. The history of company law and the rise of multinational corporations clearly illustrate the attempts by the Nigerian Government to encourage the inflow of FDI...

... the origin of banking regulation in Nigeria, the recapitalised efforts by the regulators, the problem with the agency ratings and why the future of Nigerian banking regulation should be risk-based. Findings – This research paper posits that while reliance on recapitalisation strategy and agency rating...

... employs a case-based approach, utilising the judgement of a recent Dutch case concerning environmental damage in Nigeria as a vehicle to discuss parent/subsidiary liability. Findings – The article demonstrates the procedural impediments that arise in the domestic forums of developing countries...

.../approach The study draws from theory, experiences of other nations and international best practices to arrive at what should be the most appropriate tax base, valuation basis, valuation method, and the most expedient valuation approach for developing countries. Findings Using Lagos State, Nigeria...

... of linkages between corporate social responsibility (CSR) and development. The article uses the example of Nigeria's attempt to pass a CSR bill mandating contributions towards development to identify several questions arising in such contexts. It advises a contextual approach to identifying CSR objectives...

...G.K. Babawale; T. Nubi Purpose The Lagos State land use charge (LUC) 2001 represents a radical and wholesome restructuring of the entire erstwhile land‐based tax system in the state, and the first of its kind in Nigeria. The purpose of this paper is to examine how this maiden holistic intervention...

... involving foreign firms in Nigeria. Based on some theoretical judgments, efforts were made to link the rising cases of tax frauds to the dwindling appeal for tax shield as an incentive for the use of debt. Findings The study reveals that, as in the case of Nigeria, an environment of multiple tax system...

...Fidelis Ogbuozobe Purpose This paper aims to answer the question of whether the incorporation of corporate governance into the Companies and Allied Matters Act (CAMA) and Insurance Act enhance the effectiveness of the boards of insurance companies in Nigeria? Design...

...Fidelis Ogbuozobe Purpose This paper (which is Part 1 of 2) seeks to explore the development and implementation of good corporate governance in the financial services industry in Nigeria. Design/methodology/approach The paper reflects upon the identification of current problems and official...

...Hakeem O. Yusuf Purpose This paper aims to examine the growing incidence of judicialisation of politics in Nigeria's democratisation experience against the backdrop of questionable judicial accountability. Design/methodology/approach The article draws on legal and political theory as well...

...Clive Smallman; Suzanne Benn; Stephen T.T Teo; Gabriel Eweje Purpose The purpose of this paper is to critically examine the multinational oil companies' (MOCs) corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the scepticism of stakeholders...