Articles

11

Research Article

Imperative Of Store Atmosphere In Building Customer Relationship In Retailing Business

Adeyemi Abdulwasiu^*

This study examined the effect of store atmosphere on building customer relationship of chosen retail businesses in Lagos state, Nigeria. Quantitative method was used as a research design; the population size was infinite. Survey method through questionnaire was used to gather the primary data; Godden (2004) model sample size was adopted and 246 was determined as sample size, multistage sampling t...

Oct, 2024 pp. 21-34

12

Research Article

DEBT FINANCING AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Murtala Abdullahi^*, Mark Gregory Tagwai, Isuwa Dauda, Hauwa’u Suleiman

This paper examined the relationship between debt financing and financial performance of listed consumer goods firms in Nigeria for the period 2013 to 2024. Secondary data was obtained from a population of ten firms through their annual reports and accounts. Debt financing as an independent variable of the study was proxied by long term debt and short term debt, while return on assets was used to ...

Dec, 2025 pp. 22-38

13

Research Article

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

Faisal Lawal Yazid^*, Adamu Sani Yahaya

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-time, cooperative carbon and energy trade at the local level. The "blockchain trilemma," a three-way ...

Jun, 2026 pp. 23-36

14

Research Article

Effects of Trade Informality and Entrepreneurial Orientation on SMEs’ Performance in Adamawa and Cameroon Border Areas.

Ibrahim Musa^*, Mukhtar Shehu Aliyu, Murtala Sabo Sagagi

The aim of this study is to find out how small and medium enterprises performances are impacted by entrepreneurs’ ability to recognise business opportunities and prefer to trade informally around Adamawa state border communities with Cameroon Republic. Previous studies on cross border business were extensively reviewed for better understanding of this study. There was considerable interest on stud...

Sep, 2023 pp. 24-37

15

Research Article

Entrepreneurship Education an Venture Creation: Evidence from NYSC Members in Bida, Niger State

Alfa Idris Alhaji Yabagi^*, Shuaib Ndagi Sayedi, Salihu Adelabu Abdulwaheed

Inadequate or lack of entrepreneurial skills by majority of Nigerian graduates and servicing corps members has made government of Nigeria to make entrepreneurship education mandatory in tertiary institutions of learning and National Youth Service Corps (NYSC) orientation camps. Thus, the study examines the effect of entrepreneurship education on venture creation intention among NYSC members in Bid...

Aug, 2026 pp. 28-46

16

Research Article

Interest Rates and Stock Returns of Nigerian Quoted Insurance Firms

Mustapha Olanrewaju Aliyu^*, Amina Muhammad Liman, Shukurat Moronke Bello, Aisha Aminu

The study used the Autoregressive Distributed Lag (ARDL) estimation model to establish the short-run and long-run relationship between interest rates and the return on the stock of insurance firms listed in Nigeria. The study adopted ex-post facto research design because it used secondary sources to extract data regarding the exchange rate of the Nigerian naira to the United States dollar, inflati...

Nov, 2022 pp. 30-45

17

Research Article

Revenue Generation And Stamp Duty On Economic Growth In Nigeria (2015-2023)

Ali Dalha Haruna^*

This study examined the impact of revenue generation and stamp duty on Nigeria's economic growth from 2015 to 2023. The research investigates the relationship between revenue collection mechanisms; particularly stamp duty, and macroeconomic indicators such as GDP growth, employment rates, and investment levels. The study aims to provide a comprehensive understanding of how stamp duty contributes t...

Oct, 2024 pp. 35-43

18

Research Article

Effects of Product Differentiation Strategies on the Sales Performance of Bakeries in Akure, Nigeria

Muftau Adesina Abayomi^*, Oladimeji Babafemi Olatunde

The study investigated the effect of Product Differentiation Strategies on the Sales Performance of Bakeries in Akure with a view to gaining some insight into how to improve the performance of the Industry. Using Survey Research Design, primary data were collected with the aid of a well-structured questionnaire, and a sample size of 181 respondents was used in the study. The data collected were an...

Apr, 2022 pp. 35-51

19

Research Article

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

Mohammed Mahdi Obaid, Zakariyau Gurama^*, Muneer Rajab Amrah

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 firms in Yemen. The study adopts a survey research design using selfadministered questionnaire to coll...

Jun, 2026 pp. 37-53

20

Research Article

Effects of External Business Environment on SMEs Performance

Buba Musa Pulka^*, Muhammad Sani Gawuna

This study is aimed at investigating the effects of external business environment which includes complexity, dynamism, diversity and hostility on the SMEs performance. The study was conducted on SMEs operating in northeastern Nigeria. SMEs owners/managers were the respondents for the study. Survey method utilising self-administered and structured questionnaires was used to collect data from the ow...

Sep, 2023 pp. 38-58