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The study was conducted to examine the implication of reputational sustainable capital reporting on the performance of listed manufacturing companies in Nigeria. This is as result of the need for organizations to publish sustainability reports which are integrated in nature.

Ex-port factor research design was adopted for the study involving use of contact analysis to extract data required for the study from published annual reports of the sampled companies. Data collated were analyzed using descriptive and inferential statistics. 9 items construct reputational (Social & Relational) capitals were based on sustainability index in line with international initiative Reporting Council (IIRC, 2013). Results showed reputational sustainable capital have significant negative influence on the ROA (r2 = 0.148, Coefficient -0.135, t = - 2.105, p = 0.036, stat. Error = 0.096). It was concluded that quoted manufacturing
companies in Nigeria had poor or weak reputational capital reporting index. It is recommended that regulatory authorities showed make reputational sustainable capital reporting mandatory with stringent penalty on defaulters.

Keywords: sustainability reporting, reputational sustainability capital, ROA.

Today parents’ wants to protect their wards from mobile phone addiction but use of mobile phone is necessary to continue virtual leaning during COVID 19 lockdown. Thus, in view the sensitivity of college students towards smart phones, this study has been conducted to test the significance of difference of time spent on mobile phone, social media apps and e-learning before and during COVID 19 lockdown by the college students. Despite its efforts have been made to examine the mobile phone usage pattern among college students. This study is primary data based. Chi square test has been used to test the significance of relationship between variables and paired t-test has been used to test the significance of difference between means. The results of the study reveals that during lockdown period college students have spent significantly more average time on mobile phone due to e-learning and use of social networking apps.

Key words: Smartphone , Covid-19, Virtual learning, Social networking apps,

This paper presents the key role of corporate governance on the performance of banks in Iraq. This study aims to examine the relationship between board characteristics, ownership structure, and bank performance by considering panel data of 18 banks for period 2005-2021 in Iraq. This relationship is estimated by using the panel OLS and regression technique. The findings reveal there is a significant positive relationship between board composition, family ownership, board size and bank performance. Additionally, findings show that female board of directors is one of the reasons to make down the bank performance in Iraq.

Taken together, this study finding recommended to regulators, in particular for the current financial reform of corporate boards.

Key Words: Bank performance, corporate governance, Panel data, Agency theory

Aside adequate financial capital, companies also require strong governance and workplace practice that recognizes environmental and social needs of current and future stakeholders for it to achieve long term sustainability. The work examined the effect of sustainability reporting practices of environmental, social and economic on the firm value proxied by Tobin’s Q of listed oil and gas firms in Nigeria. The work relied mainly on secondary source of data and comprised of published annual reports. The analytical tools consist of descriptive and correlation matrix. The hypotheses were tested using multiple regression. The research answered that; environmental sustainability reporting has a positive significant effect on the value of listed oil and gas firm in Nigeria. Also, economic sustainability reporting has a negative significant effect on the value of listed oil and gas firm in Nigeria. The result also showed that firm characteristics proxied by sales growth and leverage exerts a negative significant effect, whereas, firm size exerts a positive significant effect on sustainability reporting and firm value of oil and gas companies in Nigeria. The work concluded that adequate compliance with sustainability rules and regulation will go a long way to bring more investors to the company which will in turn ultimately increase the firm value. Based on the above findings, the work recommended that oil and gas firms should comply 100% with the rules and regulations of sustainability reporting to increase the value of their firm in the long run.

Keywords: Financial capital, Sustainability reporting, Firm value, oil and gas companies, Nigeria, Tobin’s Q