Vol. 10, No. 1 (2026) Jun 2026
Perceptual biases such as selective perception, stereotyping, halo effect, and projection distort employees’ judgments about their colleagues and supervisors toward achieving organizational and individual set goals and objectives. It is on this note that the study on the effect of perceptual biases ...
Vol. 10, No. 1 (2026) Jun 2026
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
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
Practical economic conditions in Nigeria over the past decade have been characterized by persistent inflationary pressures, rising living costs, and declining real household income, all of which have continued to weaken consumers’ ability to maintain stable consumption and savings patterns. These ma...
Vol. 10, No. 1 (2026) Jun 2026
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 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
This study assesses the role of the Kaduna State Cooperative Societies Law (2023) in strengthening civil servants' cooperative societies in Kaduna State by examining liquidity, continuity, and financial well-being as key indicators of cooperative strengthening. The study is motivated by persistent c...
Vol. 10, No. 1 (2026) Jun 2026
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
This study empirically investigates how strategic market timing decisions dictate the financial performance of listed consumer goods firms in Nigeria over the period 2016 to 2024. Utilizing a purposive sample of ten firms, the study employed panel data regression specifically a Random Effects model ...
Vol. 10, No. 1 (2026) Jun 2026
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,...