Peer-Reviewed  ·  Open Access  ·  International

Bayero Business Review

116 Articles Published
79 Total Views
43 Downloads
262 Researchers
Memberships & Indexing

Browse Articles

Browse All Archives

Vol. 10, No. 1 (2026) Jun 2026

ENHANCING SCALABILITY AND SUSTAINABILITY IN ENERGY AND CARBON MARKETS: A QUANTITATIVE ANALYSIS OF THE ALGORAND-BLOCKCHAIN IN P2P TRADING FRAMEWORK

Local energy and carbon markets created on private or legacy blockchains suffer from limited throughput, high costs, and fragmented settlement, hindering the expansion of household-level peer-to-peer (P2P) trade. This study investigates whether a public, high-throughput blockchain can support real-t...

Vol. 10, No. 1 (2026) Jun 2026

THE EFFECT OF SUBSIDY REMOVAL, POLITICAL INSTABILITY AND INCOME INEQUALITY ON TAX COMPLIANCE AMONG MANUFACTURING COMPANIES IN YEMEN

Worldwide, tax compliance remain one of the most disturbing phenomenon that threaten the integrity of different tax system from developed to developing nations. This study is to examine the effect ofsubsidy removal, political instability and income inequality on tax compliance among manufacturing fi...

Vol. 10, No. 1 (2026) Jun 2026

AUDIT COMMITTEE CHARACTERISTICS AND SUSTAINABILITY DISCLOSURE: MODERATING ROLE OF BOARD GENDER DIVERSITY IN NIGERIAN BANKS

The study investigated the role of board gender diversity as a moderator on the traits of audit committee and sustainability disclosure among Nigerian deposit money banks. The increasing stakeholder pressure for transparent environmental, social, and governance disclosure, exacerbated by corporate g...

Vol. 10, No. 1 (2026) Jun 2026

THE MODERATING ROLE OF BOARD SIZE IN THE FINANCIAL LEVERAGEPROFITABILITY NEXUS: EVIDENCE FROM LISTED OIL AND GAS FIRMS IN NIGERIA

The research investigated how the size of a company's board of directors influences the connection between financial leverage and profitability in listed oil and gas firms in Nigeria. The study included eight out of the nine oil and gas companies that were publicly listed as of December 31, 2024.The...

Vol. 10, No. 1 (2026) Jun 2026

CENTRALIZED STRUCTURE AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA; MODERATING ROLE OF SHARED VISION

Centralized structures are often linked with poor performance in literature and SMEs by their basic characteristics such as size, nature and mode of operation maintain centralized structures. Basing the study on the assumptions of contingency organizational structure theory, this study sought to exa...

Vol. 10, No. 1 (2026) Jun 2026

DIGITAL TRANSFORMATION AND FINANCIAL SERVICE DELIVERY EFFICIENCY OF COOPERATIVE SOCIETIES IN KADUNA STATE, NIGERIA: EVIDENCE FROM SELECTED COOPERATIVES (2019–2025)

This paper examines the impact of digital transformation on the efficiency of financial service delivery in cooperative societies in Kaduna State, Nigeria, covering the period from 2019 to 2025. Specifically, the study investigates the influence of digital payment systems, digital record management,...

Browse all 116 articles →

Submit Your Research

Share your discoveries with the global research community through our rigorous peer review process.

Author Guidelines

Become a Reviewer

Join our community of expert reviewers and contribute to advancing knowledge in your field.

Register Now