OMOREGBEE NILL GODWIN

Accounting

At the Accounting department office

Appointment on Visitation important

Topic: Overview Of Research Interest ESG Disclosure And Corporate Performance

Description: My current research focuses on the intersection of Environmental, Social, and Governance ESG Disclosure and Corporate Performance, particularly within the banking and non-financial sectors.I have conducted several studies with my Erudite professors in this area:ESG Disclosure and Corporate Performance in the Banking Sector This study examines the impact of ESG reporting on the financial performance of banks, highlighting how responsible governance practices enhance profitability and market stability.ESG Reporting in Non-Financial Corporations In this research, I explore the correlation between ESG disclosure and operational performance in non-financial firms, demonstrating the growing importance of sustainability in corporate strategy and investor relations.These works contribute to understanding how ESG factors influence overall corporate success, which is particularly relevant for organizations operating in emerging markets like Nigeria.

#	Certificate	School	Year
1.	M.Sc (Accounting)	Lagos State University Ojo	2023

TSA IMPLEMENTATION AND GOVERNMENT PERFORMANCE A PRE AD POST TSA ANALYSIS

This research aims to assess the impact of the Treasury Single Account (TSA) policy on oil and non-oil tax revenues in Nigeria. The TSA, implemented in 2015, was designed to enhance transparency, accountability, and efficiency in the management of public funds. While it has been praised for its role in improving the government's financial control, its impact on tax revenue, particularly in oil and non-oil sectors, remains contested. By using a pre- and post-TSA comparative analysis, the study will evaluate the effect of TSA on Oil Tax Revenue (OTR) and Non-Oil Tax Revenue (NTR). The research will also explore whether TSA has contributed to a diversification of the revenue base away from the volatile oil sector, thereby supporting non-oil revenue growth. Using CBN data from 2008 to 2022, the study will employ a mix of parametric and non-parametric tests to rigorously assess the changes in revenue patterns across these sectors. The study contributes to the growing body of research on public finance reforms in emerging markets and offers valuable insights for policymakers, fiscal authorities, and international institutions such as the IMF and World Bank. It also provides practical recommendations for refining the TSA policy, especially concerning the oil sector, to ensure balanced revenue growth.

OMOREGBEE GODWIN is a Assistant Lecturer at the Department of Accounting

OMOREGBEE has a M.Sc in Accounting from Lagos State University Ojo