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The paper examines the asymmetric effects of fiscal deficits on selected macroeconomic variables in Nigeria, which include economic growth, exchange rates and inflation. The existing works of literature are premised on symmetry assumptions with dichotomous findings. In such situations, they suggest using a nonlinear approach as an alternative to checkmate the findings premised on linearity. This is critical, considering the perpetual fiscal deficit trends of Nigeria, which are considered a major economic problem in the country.

The study employs nonlinear autoregressive distributed lag (NARDL) estimator using secondary data collected from the statistical bulletin of the Central Bank of Nigeria (CBN).

The results show that in the short run, both positive and negative shocks to the fiscal deficit have no effect on Nigeria's economic growth. The same is found on the negative shocks in the long run. However, positive shocks to the fiscal deficit have a long-run positive impact on economic growth. It is further revealed that, in the short run, positive shocks as well as negative shocks to fiscal deficits are positively related to the inflation rate. More so, long-run estimates show that positive shocks to the fiscal deficit have negative impacts on inflation, while negative shocks to the fiscal deficit have positive impacts on inflation.

This study introduces novelties to the understanding of the relationship between fiscal deficits and macroeconomic stability in Nigeria. It accounts for asymmetric and nonlinear features that are more aligned with the socioeconomic realities of real-world phenomena. This study also offers more insightful policy perspectives to enhance the fiscal profile of the country.

Managing patients’ health information is one of the building blocks of the health system and the adoption of health information technologies like electronic health records (EHRs) is expected to reduce the various challenges in keeping and accessing quality health-care data that aid decision-making among medical practitioners. This study aims to investigate how leadership styles and change management affected the job performance of health information management practitioners on their adoption of EHRs in tertiary hospitals in Nigeria.

The study used primary data collected using a Likert scale questionnaire from 117 health information management officers and health information technicians in selected tertiary hospitals in South-Eastern Nigeria. The data were analysed using bivariate correlation and multiple regression techniques of inferential statistics.

The analyses revealed that transformational leadership style, transactional leadership style and change management had significant positive influence on the job performance of health information management practitioners. However, laissez-faire leadership style did not show any significant positive influence. A further analysis showed that the combined effects of leadership styles and change management were also affirmed to significantly influence the adoption of EHRs for quality health-care delivery in Nigerian tertiary hospitals.

The study contributes to health information management and the need to understand how leadership styles and change management can influence the adoption of EHRs. However, there is no adequate research that examined the role of leadership style and change management in influencing the job performance of Nigerian HIM practitioners regarding their usage of EHRs in tertiary hospitals in Nigeria.

This study uses a meta-analysis approach to analyse the impact of applying corporate green accounting practices as vital sustainable development tools on firm performance. This study aims to examine the moderating effects of country-specific variables and characteristics on the association between corporate green accounting and firm performance.

Three databases were used for a meta-analysis of 68 independent studies involving 19,625 subjects conducted over 25 years from 1996 to 2020.

The results show that corporate green accounting positively affects firm performance, but country-specific variables do not moderate this association. The positive association between corporate green accounting and firm performance was enhanced when it was measured in terms of environmental costs. Subgroup analyses revealed that study characteristics are significant source of heterogeneity in the corporate green accounting indicators-firm performance association.

The findings suggest that firms should strategise to integrate environmental costs into their respective financial accounting frameworks, which would help managers justify the contribution of their firms towards environmental protection.

Accessing accurate and timely information on corporate environmental functioning can assist national policymakers in framing appropriate legislation on environmental protection and sustainable development.

Although meta-analysis has been used previously in accounting research (Guthrie and Murthy, 2009; Alcouffe et al., 2019), to the best of the authors’ knowledge, this is the first study to use a meta-analytical technique to examine the impact of corporate green accounting on firm performance.