Articles

51

Research Article

Audit Committee Effectiveness, Risk Management and Financial Performance of Nigerian Listed Deposit Money Banks

Ishaya John Dabari^*, Zephaniah Liuraman

This study examined the moderating effect of audit committee financial literacy on the relationship between risk management and financial performance of listed deposit money banks in Nigeria adopting ex-post facto research design to define the structure and strategy of the study, the target population were listed deposit money banks (DMBs) in Nigeria as at 31st December, 2020, which were 19in numb...

Apr, 2022 pp. 118-131

52

Research Article

Entrepreneurship Education and Entrepreneurial Competency among Graduates of Nigerian Tertiary Institutions

Sonny Emmanuel Braide^*, Abdulrahaman Abdulrazaq Morenikeji, Nuraini Hashimu

This study examines entrepreneurship education (EE) and entrepreneurial competencies (EC) among graduates of Nigerian tertiary institutions. EE as the independent variable was considered in the dimensions of course curriculum (CC), lecturers’ competence (LC), instructional materials (IM), and course duration (CD), with EC as dependent variable. Survey design was used to collect cross-sectional dat...

Nov, 2023 pp. 119-137

53

Research Article

Human capital (HC) Development and SMES Performance: A Conceptual Review

Ahmed Abdulkazeem^*, Estherose Nwanyioma Duruh, Stanley Eno Abang, Kamoru Lanre Akanbi, Dauda Abdulwaheed

This conceptual paper examines Human Capital Development (HCD) and its impact on SME performance in Nigeria. The literature on HCD strongly supports the existence of a causal relationship between HCD and SME performance. Organizations strive to hire individuals who can enhance operational efficiency and contribute to competitive advantage and organizational success, which can be achieved through H...

Oct, 2024 pp. 123-137

54

Research Article

IMPACT OF BOARD INDEPENDENCE, BOARD RISK MANAGEMENT AND BOARD FOREIGN DIVERSITY ON FINANCIAL DISTRESS OF MANUFACTURING FIRMS LISTED ON THE NIGERIAN EXCHANGE GROUP

Aliyu Sanusi^*, Muhammed Alhaji ABUBAKAR

This study was motivated by the observed persistent financial distress confronting the manufacturing sector, a phenomenon that has emerged as a critical concern in Nigeria and other developing economies. Given the sector's fundamental contribution to national development, understanding the underlying causes and implications of financial distress remains imperative. Its primary objective was to inv...

Dec, 2025 pp. 131-156

55

Research Article

Determinants of Business Success: An Analysis of Islamic Perspective

Abubakar Abdulkadir^*, Muhammad Muslim Ibrahim

This study explored the determinants of business success from an Islamic perspective, focusing on the relationship between Allah's decree, human endeavor and individual or business success. The paper is conceptualised based on library research method, involving a comprehensive review of literature from the Quran, books of Hadith, and scholarly journals. The views of Islamic scholars were obtained ...

Sep, 2023 pp. 131-144

56

Research Article

Target Costing as a Critical Factor for Efficiency of Manufacturing Business in Plateau State, Nigeria

Sani Alfred Ilemona^*, Nwite Sunday

The study examined the impact of target costing (TC) On the efficiency of manufacturing enterprises in Plateau State, Nigeria. Using primary sources, data for the study were obtained from responses to the questionnaire designed to reflect five (5) point Likert scale incorporating indicators of efficiency (dependent variable, PQ) and TC (explanatory variables: QoM, PrD, ProcD, and VCO) in the const...

Apr, 2022 pp. 132-140

57

Research Article

Impact of Board Meeting and Board Size on Financial Performance of Listed Industrial Goods Companies in Nigeria

Ahmed Mohammed^*, Kehinde Samson Oladejo

The importance of the board of directors to an organization’s capacity to gain investor confidence and enhance financial performance is unquestionable.This paper investigated the relationship between board meetings, size and company financial performance of 13 listed industrial goods companies in Nigeria using a 10-year data set (2012-2021). The data set was extracted from the Nigerian Stock Excha...

Nov, 2022 pp. 134-146

58

Research Article

Moderating Role Of Environmental Management Adoption On The Relationship Between Green Innovation And SMES Performance In Kano State Nigeria

Ahmad Adamu Ibrahim^*, Ahmad Muhammad Musa, Farouk Ado Madaka

The study examined the moderating role of environmental management adoption on the relationship between green innovation (green product innovation, green process innovation, green management innovation) and SMEs performance in Kano state, Nigeria. The study adopting quantitative research design and a sample of 220 SMEs registered with Kano State Chamber of Commerce, Industry, Mines and Agriculture...

Oct, 2024 pp. 138-153

59

Research Article

Moderating Effect of Research and Development (R&D) on the Relationship between Dividends Policy and Firm Performance of Consumer Goods Firms in Nigeria (2018 -2022)

Abdulrazaq Suleiman Ibrahim^*, Mukhtar Shehu Aliyu, Rubina Jabeen

A company's success benefits all stakeholders, including customers, workers, and creditors. Nigeria's challenging business climate has led to many large corporations adopting low payout strategies, with high payouts causing slower growth and lower market prices. This study aims to examine the moderating effect of R&D expenditure on the relationship between dividend policy and firm performance in N...

Nov, 2023 pp. 138-163

60

Research Article

ASSESSING THE ROLE OF THE KADUNA STATE COOPERATIVE SOCIETIES LAW (2023) IN STRENGTHENING CIVIL SERVANTS' COOPERATIVES

Abubakar Tanko^*

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 challenges, including weak liquidity management, poor loan repayment, inefficient loan disbursement, ...

Jun, 2026 pp. 140-161