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Our Mission
At IRASS Publisher, our mission is to empower authors and researchers by providing a platform for their unique perspectives. We believe in fostering creativity and promoting voices that reflect the richness of human experience.
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We envision a world where diverse stories and groundbreaking research thrive, enriching the literary and academic landscape. We aim to be a leading publisher recognized for our commitment to quality, innovation, and inclusivity.
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IRASS Publisher commits to providing open access to all its published content. Our policy ensures that research articles are freely accessible to the public without subscription fees. Authors retain copyright while allowing unrestricted distribution and reproduction in any medium, provided the original work is properly cited. By removing access barriers, IRASS aims to foster a more inclusive and collaborative scientific community.
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Latest Article
EFFECT OF EXECUTIVE COMPENSATION ON ACCOUNTING AND PRICE PERFORMANCE:...
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Fred-Horsfall, Fred Vincent*
Department of Accounting, Faculty of Management sciences, University of Port Harcourt
60-72
https://doi.org/10.5281/zenodo.20117643

The goal of the study was to determine the relationship between executive compensation and performance of financial institutions in Nigeria between 2013 and 2024. Purposive sampling method was adopted to gather data for the study. The study proxied executive compensation as chairman pay and executive directors‟ pay. Hausman test was adopted for selection of model and Multiple Regression was used to determine nature of relationship. Post estimation tests were carried out including test of stability for Regression. The study found significant positive relation between Chairman‟s pay and all performance variables ROCE, Net profit margin, market price and Tobin Q. Study also found insignificant relationship of directors pay with ROCE and Net profit margin and a significant relation of Directors pay on Tobin and Market price implying that reverse causality among directors pay on accounting and market performance. Board independence exerted significant moderating role while firm size contributed to improved Chief executive pay. Bigger firms are likely to use increase Chief Executive pay which in turn improves performance, The implication of finding is that theoretically the chairman is a good steward acting in the interest of the firm utilizing skills and knowledge to drive performance while additional pay helps to align executive functions with corporate goal mitigating agency conflicts and increasing performance thus aligning theoretically with agency, stewardship, Resource dependency and knowledge-based theories. The study also simultaneously rejects tournament and managerial power theory. The study recommends Increased regulatory monitoring and corporate governance oversight to prevent use of Executive pay in asset expropriation.
OWNERSHIP STRUCTURE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF...
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Fred-Horsfall, Fred-Vincent*
Department of Accounting, Faculty of Management sciences, University of Port Harcourt
33-47
https://doi.org/10.5281/zenodo.20115629

The goal of the study is to determine the nature of relationship between Ownership Structure and performance using financial statements of listed manufacturing firms in Nigeria between 2013 and 2024. Ownership structure was measured using ownership concentration and directors‟ shareholding. Purposive sampling method was adopted based on market capitalization, total assets and availability of financial statements. Hausman test was used for selection of model and Multiple Regression was used to determine nature of relationship. Post estimation tests were carried out including test of stability for Regression. Directors‟ shareholding had insignificant relationships with all the variables of study. Ownership concentration had negative significant relationship with market performance measures and positive significant relationship with accounting measures. Board independence exerted significant moderating role. It us recommended that regulators should set a ceiling for share acquisition by individuals and companies to prevent asset expropriation. Increased corporate governance oversight by regulators and policy makers in the firm should devise a strategy to cushion the trade-off effects exhibited by ownership concentration on accounting and market performance to enhance wealth maximization goal of the firms.
SECURITY MANAGEMENT ACROSS MULTI-CAMPUS PRIVATE UNIVERSITIES: PROFESSI...
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Kingsley Kumi Yeboah*, Ivy Mar...
Presbyterian University, Ghana. P. O. Box 59. Abetifi Kwahu
14-19
https://doi.org/10.5281/zenodo.20047805

Security management in multi-campus private universities presents unique challenges due to decentralised operations, campus diversification, and the need to balance safety with academic freedom. This paper explores professionalism, policy gaps, and governance implications in security management at Presbyterian University, Ghana (PUG), a multi-campus private institution. Using a qualitative case study design, data were collected through document analysis, semi-structured interviews with campus security staff and administrators, and literature review. Findings reveal significant gaps in formal security policies, inconsistent professional practices, and governance ambiguities across campuses, which undermine security operations and risk management effectiveness. The study recommends standardised security policies, professional training systems, integrated governance structures, and stakeholder engagement mechanisms. These findings have practical implications for administrators, policymakers, and security practitioners in Ghanaian private higher education and similar contexts.
TRANSFORMATIONAL LEADERSHIP, MENTORING, AND STAFF PROFESSIONAL DEVELOP...
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Kingsley Kumi Yeboah*, Joyce A...
Presbyterian University, Ghana. P. O. Box 59. Abetifi Kwahu
11-18
https://doi.org/10.5281/zenodo.20047558

The paper focuses on the correlation between the transformational leadership practice demonstrated by the educational administrators at the Ghana private universities and the success of the mentorship and professional development programs. The study is thus a qualitativeresearch that examines how the major aspects of a transformational leader, which are vision articulation, inspirational motivation, intellectual stimulation, and individualized consideration, influence the mentoring structures and the production of professional growth among the academic and administrative personnel. Semi-structured interviews with university administrators, mentoring coordinators, and staff in the selected private universities provided the data, which was triangulated with institutional documents and other related literature published in 2022-2025. The results show that transformational leadership has a positive impact on the growth of mentoring engagement, staff motivation, professional competence, and development of collaborative and learning oriented institutional culture. The researchers highlight that the issue of effectiveness in institutional performance and sustainability depend on organized mentoring systems, leadership development programmes, and continuing capacity-building instruments.
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