https://www.cribfb.com/journal/index.php/ijafr/issue/feed 2023-06-21T17:56:09+00:00 Professor Dr. Arjantin [email protected] Open Journal Systems International Journal of Accounting & Finance Review (IJAFR),Accounting & Finance Review,Accounting, Finance https://www.cribfb.com/journal/index.php/ijafr/article/view/2004 2023-05-11T12:19:58+00:00 Egbule Chukwuka [email protected] Rufus Ishola Akintoye [email protected] Theophilus Anaekenwa Aguguom [email protected]

<p style="text-align: justify;"><em>This study aims to examine the effect of internationalization on the financial stability of deposit money banks in Nigeria.&nbsp; The study is crucial, as financial stability is significant in the effective functioning of all other sectors of the Nigerian economy. The data for the study were extracted from the financial statements of the deposit money banks listed on the Nigerian Exchange Group as of 2ist December 2021. The validity and reliability of data were premised on their certification financial statements by statutory auditors. Descriptive and panel data analysis were employed for the data analysis. The findings demonstrate that foreign assets to total assets and foreign taxes to total taxes have insignificant effects, while foreign profits and total profits and cross-border banking activities have significant effects. However, the joint statistics further reveal that internationalization has a positive effect on the financial stability of deposit money banks in Nigeria. The result suggests that managers at the foreign operations of the banks should review operational strategies to ensure adequate support and improve foreign banking operations performance towards contributing to the financial stability of the banks.</em></p> <p><strong>JEL Classification Codes: </strong>G50, P45, F23, B17.</p>

2023-05-11T12:19:58+00:00 ##submission.copyrightStatement## https://www.cribfb.com/journal/index.php/ijafr/article/view/2027 2023-06-21T17:56:09+00:00 Jyoti Tanwar [email protected] NVM Rao [email protected]

<p style="text-align: justify;"><em>Fulfilment of environmental and social obligations is required for sustainable development. Green accounting integrates all environmental consequences into corporate accounting accounts. Disclosure of Corporate social responsibility is a component of accounting performance tied to the social, economic, and environmental aspects of a company's programme that can be vital in cultivating stakeholders. The current research aims to investigate the effect of social responsibility disclosure on integrating green accounting and corporate governance of highly polluting industries in India. The study employed a descriptive study design and qualitative research methods in accordance with the interpretative research philosophy and collected the sample data from 52 highly polluted industries from Central Pollution Board in India. The study employs a structural model, descriptive statistics, and F-test analysis. The result reveals that green accounting and firm characteristics significantly enhance the selected firms' social responsibility disclosure. Furthermore, it was discovered that corporate governance and social responsibility disclosure impact the chosen firms' performance and value. However, it has been determined that green accounting does not affect the profitability or market value of the selected firms. Also, this work concludes that a good firm gives its surroundings and surrounding community enough consideration in addition to its pursuit of profit. As the research is based on 52 industries, the generalized result can not bed determined. The knowledge of the respondent also impacts the research.</em></p> <p><strong>JEL Classification Codes: </strong>M49, M14, G30, Q56.</p>

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