The inconsistent empirical evidence on whether sustainability disclosure enhances financial performance, particularly in environmentally sensitive sectors of emerging economies, remains unresolved. This study examined the effect of environmental, economic, governance, and social sustainability disclosures on the financial performance of quoted oil and gas companies in Nigeria. The study adopted an ex-post facto research design and employed panel data analysis covering the selected firms over the study period. Data were sourced from published annual reports and analyzed using descriptive statistics, correlation analysis, and panel regression techniques. The Hausman specification test guided the choice of the random effects model, while diagnostic tests including Variance Inflation Factor (VIF) and Breusch– Pagan test were conducted to ensure model robustness. The findings revealed that environmental sustainability disclosure, economic sustainability disclosure, governance sustainability disclosure, and social sustainability disclosure did not exert statistically significant effects on Return on Assets (ROA). The results suggest that sustainability disclosure practices in the Nigerian oil and gas sector do not significantly influence short-term accountingbased financial performance. The study concludes that sustainability disclosure in the sector appears to be driven more by legitimacy and compliance considerations than by immediate profitability motives. It recommends stronger regulatory frameworks, improved quality and depth of sustainability reporting, and strategic integration of sustainability initiatives into corporate decision-making processes to enhance long-term value creation.

The urine of the dromedary camel (Camelus dromedarius) holds a significant place in traditional medicine across Africa, the Middle East, and Asia, with historical applications spanning dermatological, infectious, gastrointestinal ailments, and notably, cancer. Despite its longstanding ethnopharmacological use, the detailed chemical composition underpinning its purported bioactivity remains poorly characterized, hindering scientific validation and standardization. Aim of the study: This study aimed to perform a comprehensive, high-resolution Gas Chromatography-Mass Spectrometry (GC-MS) analysis of camel urine concentrate (CUC) to establish its volatile and semi-volatile metabolomic profile, identify potential bioactive constituents, and provide a chemical basis for its traditional medicinal uses. Materials and methods: Fresh urine was aseptically collected from six healthy male dromedary camels in Sokoto, Nigeria, pooled, and concentrated via gentle dehydration. The resulting semi-solid concentrate was subjected to solvent extraction (n-hexane/diethyl ether). The derivatized extract was analyzed using GC-MS with a 30 m capillary column and a mass range of m/z 50–550. Compound identification was achieved by comparing mass spectra with the NIST14 library and literature data. Results: The GC-MS analysis identified and characterized 40 distinct volatile and semi-volatile organic compounds. The metabolome was dominated by lipid-derived compounds, with fatty acid esters constituting the most abundant class. Dodecanoic acid esters were the predominant components, accounting for approximately 10.48% of the total ion chromatogram area. Other significant bioactive compounds identified included the monounsaturated fatty acid oleic acid (0.37%), saturated fatty acids n-hexadecanoic acid (0.07%) and octadecanoic acid (0.06%), and the monoterpenoid isopulegol (0.19%). The profile also featured aromatic hydrocarbons, phenolics, and nitrogenous compounds. The chemical diversity observed aligns with the unique renal physiology and water conservation adaptations of the camel. Conclusion: This study presents the first detailed, high-resolution GC-MS profile of concentrated camel urine, revealing a complex and unique metabolome rich in compounds with established pharmacological potential. The identification of fatty acid esters, terpenoids, and phenolic compounds provides a tangible chemical scaffold to explain the broad-spectrum ethnopharmacological claims associated with camel urine, particularly its anticancer, antimicrobial, and anti-inflammatory uses. This chemical blueprint is essential for future standardization, quality control, and bioactivity-guided isolation studies.

The fast development of digital technologies has changed the way accounting and financial management work. Among these changes, big data has become a transformative development, giving companies the ability to collect, store, process, and analyze large volumes of structured and unstructured data. Traditional Accounting Information Systems (AIS) are good for handling regular financial records, but they're structurally limited in addressing the speed, variety, and complexity of data that businesses now face. Big data analytics makes AIS better by allowing real-time processing, predicting future trends, detecting fraud, and making financial reports more transparent. This helps accountants and business leaders move from looking back at past data to planning for the future, which can make the business more efficient and competitive. Even with all its advantages, using big data in AIS comes with challenges. These include worries about data quality, making sure different systems work together, keeping data secure, and the high cost of getting it all set up. Many organizations also lack the technical skills and the right infrastructure to use big data effectively. This paper looks at both the opportunities and the challenges of using big data in accounting systems. It shows how companies can use big data to help with decision-making, improve auditing, make sure they follow laws, and manage their company better. The study concludes that companies that successfully combine big data with AIS can not only run more efficiently but also grow and gain a strategic edge in today’s data-driven world.

The aim of the study was to determine the relationship between budget deficit and economic growth in Nigeria was examined using data derived from Central bank of Nigeria annual bulletin and world bank website. Data used for the study were annual data covering the period of 1970 to 2024. The study examined the relationship using multiple regression and autoregressive distributed lag whilst various diagnostics and post estimation analysis were made. The outcome of the study confirmed that budget deficit have positive effect on real GDP and hence significantly improve economic growth in Nigeria. Based on findings the study recommends that the efficiency of public spending needs to enhanced in Nigeria. This involves a more efficient allocation of deficit spending among optimal sectors in the economy. The extensive effect of budget deficits on the economy also requires that fiscal sustainability be ensured over time in Nigeria. The medium-term fiscal framework that forms the foundations of national budget need to be fully implemented in each budget cycle. Regular fiscal audits and transparent budgeting can ensure deficits remain sustainable while delivering economic benefits. The study further recommends that to optimize economic growth, policymakers need to strategically use fiscal deficits to boost GDP.