Environmental Liability Accounting and Disclosure in Emerging Economies: Evidence from Nigeria under IFRS Sustainability and GRI Frameworks

Environmental liabilities have become financially material determinants of industrial value, yet evidence from emerging economies remains conceptually fragmented and empirically under-theorised. Despite Nigeria’s formal adoption of IFRS-based reporting and alignment with the IFRS Sustainability Disclosure Standards (IFRS S1 and S2) Read More …

Energy Transition, Human Resource Innovativeness and Institutional Quality as Determinants of Sustainable Entrepreneurship in Developing and Emerging Economies

Energy Transition, Human Resource Innovativeness and Institutional Quality as Determinants of Sustainable Entrepreneurship in Developing and Emerging Economies This article develops a systemic analytical framework for examining sustainable entrepreneurship in developing and emerging economies by integrating insights from energy economics, Read More …

Accounting Conservatism and Financial Performance of Publicly Quoted Oil and Gas Companies in Nigeria

Accounting Conservatism and Financial Performance of Publicly Quoted Oil and Gas Companies in Nigeria The study investigates the effect of accounting conservatism on financial performance of publicly quoted oil and gas companies in Nigeria.  Ex-post facto research design was used Read More …

RESTAURANT SERVICE QUALITY: The Impact of Service Quality on Customer Satisfaction in Restaurant Service 

In recent years, large international fast food chains have been expanding their presence in the Mongolian market. Previous research in the field of hospitality services in Mongolia, especially food production establishments, has mostly focused on consumer satisfaction with the hygiene, Read More …

The Impact of Central Bank Monetary Expansion on Inflation: A Case Study of Belize, Jamaica, and Barbados, 2000-2026

This paper investigates the link between monetary expansion and inflation in three Caribbean countries, Belize, Jamaica, and Barbados, from 2000 to 2026. By analyzing the historical data on money supply (M2) and inflation rates, we show that the excessive printing Read More …