Integrity and Corporate Social Responsibility as Strategic Corporate Governance Practices and Financial Performance of Medium-Scale Enterprises in Cross River State

Abdulmalik, S. O., and Ahmad, A. C. (2021). Corporate governance and financial regulatory Framework in Nigeria: Issues and Challenges. Journal of Advanced Research in Business and Management Studies, 2, 50-63 Adamid, N. (2016). Sustainable finance: interactions of corporate governance and employee Job Satisfaction. Erasmus University, Rotterdam Adeloye, G. (2018). Effect of corporate governance on the performance of financial institutions in Nigeria. Journal of Business and Management, 9(2),https://doi.org/ 10.11648/j.sjbm.20210902.18 (Retrieved on 16th February 2024) Adeniyi, S. I., and Fadipe, A. O. (2018). Effect of board diversity on sustainability reporting in Nigeria: A study of beverage manufacturing firms. Journal of Corporate Social Responsibility and Environmental Management, 1(1): 43–50. Adesola, A. (2018). Government’s anti-corruption initiative: The role of computer-assisted audit techniques in fraud detection and prevention. The Nigeria Accountant, 41(1), 248–265. Afii, C. N., and Opara, D. N. (2021). Integrity and firm success of small and medium scale Enterprises (SMEs) in Rivers State. Innovative Journal of Marketing Management, 9(2): 84-93. Ahan, M. J. (2019). Enhancing corporate governance in high-growth entrepreneurial firms. International Journal of Innovation and Technology Management, 11(6). Amesi, J., and Igberaharha, O. C. (2020). Perceived influence of honesty and integrity on small scale entrepreneurship businesses in University Campuses in Delta and Rivers States. Rivers State University Journal of Education, 23(1 and 2): 109-119. Appah, E., and Tebepah, S. F. (2023). Corporate governance mechanisms and financial performance of listed companies in Nigeria. British Journal of Management and Marketing Studies, 6(1): 55-83 https://doi.org/10.52589/BJMMS-GRVRRKW7. (Retrieved on 24th march 2023) Bischop, J. (2019). The Norm of Integrity in Corporate Governance Codes: Could It Be Made Enforceable? Journal of Business Ethics, 159 (3): 593-606. https://doi.org/10.1007/s10551-018-3845-3 (Retrieved on 2 May 2024) Buyoud, B. S., (2017). Framework Underpinning Corporate Governance: Evidence in Nigeria Perceptions. Journal of Corporate Governance: An International Review, 17. Chuckwu, J. K. (2017). Reinventing governmental accounting for accountability assurance in Nigeria. Nigeria Research Journal of Accountancy, 1(1): 1–20. Colin, K. (2016). Corporate governance and capital markets: A conceptual framework. Journal of Corporate Ownership and Control, 5(2): 111-1119. Dagunduro, M. E., Igbekoyi, O. E., Ogungbade, O. I., Aluko, A. F. and Osaloni, B. O. (2022). Corporate social responsibility and financial performance of macro, small, and medium-scale enterprises (MSMEs) in Ekiti State, Nigeria. Research Journal of Finance and Accounting, 13(22): 61-74. Dalcon, F. A., (2018). “Corporate Governance Disclosure in Nigerian listed Companies”. International Research Journal of Business Studies, 11(2), 67-80 Jenkins, M. (2017). The Relationship between business integrity and commercial success. U4 Helpdesk Answer. https://www.u4.no/publications/the-relationship-between-business- integrity-and-commercial-success (Retrieved on 4th May 2023) Kanouya, J., Abraham, R., Rastogi, S., and Bhima V. M. (2023). Transparency and disclosure and financial distress Investors’ perspective. Journal of Risk and Financial Management, 16 (4): 217. https://doi.org/10.3390/jrfm16040217 (Retrieved on 14 may 2023) Kaptein, A. M. (2021). Corporate governance and financial performance of listed deposit money banks in Nigeria. Journal of Accounting and Marketing, 5(1), 1-6. Kumar, R., and Singh, J. P. (2019). An analysis of the cadbury report: Its implications on corporate governance practices worldwide. Global Business Review, 19(2): 301-314. McWilliam, S., and Siegel, T. (2019). Audit quality, corporate governance and firm characteristics in Nigeria. International Journal of Business and Management, 5 (5): 169–179. Mudawi, H. M. (2016). Corporate governance and financial performance in Sudanese insurance companies. Journal of Accounting and Management Information Systems, 15(2): 321-338 Najar, N. J. (2016). The impact of corporate governance on the insurance firm’s performance in Bahrain. International Journal of Learning & Development, 2(2). https://doi.org/10.5296/ijld (Retrieved on 2 May 2024) Nakpodia, F., and Olan, F. (2022). Corporate governance reform in Nigeria: Upstream and downstream interventions. Corporate Governance: The International Journal of Business in Society, 22(4), 123-140. https://doi.org/10.1108/CG-06-2020-0250 (Retrieved on 2 May 2024) National Bureau of Economic Development. (2023). Economic and Industrial Development in Nigeria. Abuja: Federal Government Press. National Bureau of Statistics. (2022). Nigeria child labour survey, 2022: First round. Federal Government of Nigeria. https://www.nigerianstat.gov.ng/nada/index.php (Retrieved on 12th may 2023) Ndum, N., and Oranefo, P. (2021). Corporate governance and firm performance: A study of conglomerates in Nigeria. International Journal of Business and Law Research, 9(2): 11–23 Oduwole, J. (2016). Corporate governance: accountability, transparency, and ethical conduct. International Journal of economics, commerce and management, 3(7), 1-18. Olufunke, A. (2020). Corporate governance and accountability: A review of the Nigerian perspective. Journal of Business Ethics and Governance, 15 (2): 89-102. Omesi, I. E. (2021). Corporate governance and tax avoidance of consumer and industrial goods companies in Nigeria. IOSR Journal of Economics and Finance, 12(2): 17-31. Port, F. and Karmer O. (2019). Managerial characteristics, corporate governance and corporate performance: The case of Nigerian quoted companies. AERC Research Paper 241, African Economic Research Consortium.. Roe, C. (2019). Multiple influences on corporate governance practice in Nigeria: Agents, strategies and implications. International Business Review, 22(3): 524-538. Sani, H., and Ali, J. (2017). Corporate governance and operating performance of Firms. Journal of International Accounting, Auditing and Taxation, 20(2): 106–114. Segun, A. K., Aderemi, F. O., and Stephen, A. O. (2017). Assessing the relationship between corporate governance mechanisms and financial performance of companies in Nigeria. Severine A. and Onesmus M. (2017). "Relationship between corporate governance practices and performance of medium enterprises in Nigeria" International Research Journal of Economics and Management Studies, 2(3): 78-88, 2023. Smith P., and Johnson U. (2017). Corporate governance compliance variables and financial performance of manufacturing firms in Nigeria. Solid State Technology, 64(2), 8373- 8376 Ukpe, S. A., Emenyi, E. O., and Umo, U. P. (2024). Corporate social responsibility disclosure and financial performance of listed industrial goods firms in Nigeria. International Journal of economics, business and social science research, 2(3): 38-58. Williams, A and Siegel D (2019), ‘Corporate social responsibility: A theory of the firm perspective’, academy of management review, 26(1): 117-127. Yahaya, O. A., and Lamido, I. A. (2022). Corporate social responsibility and financial performance: Evidence from Nigeria. International Journal of Accounting and Finance Review, 10(1): 107-120. https://doi.org/10.1142/S10944060225000xx (Retrieved on 14th June 2024) Yermack, A. (2019). Board characteristics and the financial performance of Nigerian quoted firms. Corporate Governance: The International Journal of Business in Society, 12(5): 656–674. https://doi.org/10.1108/14720701211275587a (Retrieved on 12 June 2024)