Volume 9

Volume 9 (2025)

Published in 2025

Issues in this Volume

Issue 2 (December)

Articles in this Volume

14 articles
1
Research Article

EFFECT OF CORPORATE LIQUIDITY MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Sani Saminu*, Ripiye Waetsi Bitrus, Hashim Usman Muhammad, Murna Sam Aleng, Masud Haruna Aminu, Christiana Joshua Samari, Kubuza Ajiduku, Ibrahim Baba Musa, Dauda Ibrahim Dan’asabe

Financial survivability is threatened in the Nigerian banking sector largely as a result of liquidity mismanagement, which adversely impact on the performance of the banking industry and the economy. This prompted investigation into liquidity management and performance of listed Deposit Money Banks in Nigeria. Secondary data were extracted from the financial report and filters were used to arrive ...

Dec, 2025 pp. 1-21
2
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
3
Research Article

EFFECT OF BOARD DIVERSITY ON CARBON EMISSION DISCLOSURE OF LISTED ENERGY COMPANIES IN NIGERIA

Abdulkadir Kayode Ishola*, Muhammad Mustapha Bagudo, Ibrahim Yusuf, I. A. Aliyu

Growing recognition of the firm's role in environmental change has drawn diverse stakeholders' interest. This has led to increasing pressure on firms to operate in an environmentally accountable manner and to disclose their environmental impacts. This study investigates the effect of board diversity on carbon emission disclosure of listed energy companies in Nigeria, using board independence, boar...

Dec, 2025 pp. 39-55
4
Research Article

EMPLOYEE INVOLVEMENT CULTURE, KNOWLEDGE INFRASTRUCTURE CAPABILITY AND ORGANIZATIONAL PERFORMANCE: A PROPOSED MODERATING FRAMEWORK FOR PENSION FUND ADMINISTRATORS IN NIGERIA

Idris Dahiru*

The study proposes a conceptual model examining how knowledge infrastructure capability comprising information technology infrastructure, organizational structure, and human resources affects organizational performance of Pension Fund Administrators (PFAs) in Nigeria. It introduces employee involvement culture as a moderating factor that can strengthen this relationship. Given the historically poo...

Dec, 2025 pp. 56-75
5
Research Article

ASSESSMENT OF THE CONTRIBUTION OF LEGISLATIVE OVERSIGHT TO PUBLIC BUDGET CREDIBILITY IN NIGERIA

Ibrahim Shehu*, Bashir Aminu Yero, Yahaya Danzaria

Effective oversight function of budget by the Legislative arm of government is a sine qua non to the success of a nation’s budget. Indeed, it is a constitutional requirement in every democratic setting. The conduct of oversight functions is one of the most effective techniques that the Legislatures all over the world have adopted to influence the executive branch of government. The National Assemb...

Dec, 2025 pp. 76-93
6
Research Article

ENVIRONMENTAL DETERMINANTS OF ENTREPRENEURSHIP IN NIGERIA- A LITERATURE SURVEY

Florence Eguonor OMONZEJELE*, Kennedy Oghenesuvwe OBIRE

This study is a purely Literature survey, employing thematic analysis of factors of entrepreneurship in Nigeria. It provides an in-depth exploration of the environmental constraints that hinder the development of entrepreneurship, critically examining literature on the fundamental challenges entrepreneurs face, including poor infrastructure, inadequate access to funding opportunities, unstable pow...

Dec, 2025 pp. 94-108
7
Research Article

MODERATING ROLE OF SOCIO-ECONOMIC FACTORS ON THE RELATIONSHIP BETWEEN ENTREPRENEURIAL COMPETENCIES AND PERFORMANCE OF SMES IN KANO STATE

Abubakar Hamisu Umar*, Mansur Sa’id ADAMU, Muhammed Alhaji ABUBAKAR

The objective of this study is to investigate the moderating role of socio-economic factors on the relationship between entrepreneurial competencies and performance of SMEs in Kano State. The study adopted cross sectional survey research design was employed, and the population consists of the entire registered SMEs with Kano State Chamber of Commerce, Industry, Mines and Agriculture [KACCIMA], as ...

Dec, 2025 pp. 109-130
8
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
9
Research Article

THE CASH FLOW CONUNDRUM: EXPLOITING THE IMPACTS OF DELAYING ACCOUNTS PAYABLE ON SMES' FINANCIAL PERFORMANCE IN THE POST COVID-19 PANDEMIC

Salmanulfarisi Abdulrahaman*, Abubakar Mukhtar Yakasai

The COVID-19 pandemic significantly disrupted global business operations, and Small and Medium Enterprises (SMEs) appeared among those that were seriously affected. Efforts to contain the virus, such as market closure and company shutdowns, led to drastic falls in revenue generation, thus weakening SMEs’ working positions. Similarly, institutional credit lenders faced liquidity constraints that li...

Dec, 2025 pp. 157-181
10
Research Article

MOBILE BANKING AND FINANCIAL INCLUSION IN NIGERIA: INSIGHTS FROM OPAY DIGITAL BANKING

OYEDARE, Olufemi Akinloye*, OYEDOKUN Akintunde Jonathan, CHIE Godson Uzochukwu

Financial inclusion is central to sustainable development and economic empowerment, especially in developing countries like Nigeria. While OPay's mobile banking network has indeed spread rapidly throughout Nigeria, the actual extent to which it increases financial inclusion remains uncertain, hence leaving a gap in understanding its actual effectiveness for underserved populations. This study inve...

Dec, 2025 pp. 182-210
11
Research Article

EFFECT OF OPERATIONAL MANAGEMENT PRACTICES ON PERFORMANCE OF FOOD AND BEVERAGE COMPANIES IN KADUNA STATE.

Maimuna Ibrahim Barau*, Maryam Abdu, Yusuf A. Hashim, Aliyu Aminu Abbas

This study investigates the impact of operational management practices on the organizational performance of food and beverage companies in Kaduna Metropolis. A sample of 482 respondents from the entire population of large-scale firms participated in the survey method used in the study. Partial Least Squares Structural Equation Modeling (PLS SEM) approach version 4.0 was employed to examine the rel...

Dec, 2025 pp. 211-237
12
Research Article

DIGITAL TRUST AND CONSUMER BEHAVIOR IN HIGH-RISK MARKETS: EVIDENCE FROM NORTHWEST NIGERIA

Ismail Alhaji Suleiman*

This study investigates how consumer trust is constructed and operationalized in digital markets under chronic insecurity, focusing on mobile commerce (m-commerce) in Nigeria’s banditry-affected Northwest. Drawing on institutional voids’ theory and digital trust frameworks, the research addresses a critical gap in marketing literature: the lack of consumer-centered empirical analysis in violently ...

Dec, 2025 pp. 238-253
13
Research Article

ANALYZING THE LOGISTICS AND SUPPLY CHAIN PROCESSES IN PORTS AS A PERFORMANCE LEVER FOR NIGERIAN CEMENT AND ALLIED INDUSTRIES

Oni Babatope Gabriel*, Adeogun, Oludare Akanni

This study investigates how logistics and supply chain processes at Nigerian ports affect the production and profitability of cement and allied products. Key factors examined include port to-factory transport costs, distances, administrative clearance costs, and time spent at seaports. Using a longitudinal survey of 90 Nigerian Exchange-listed companies between 2010 and 2019 (with 66% response rat...

Dec, 2025 pp. 254-266
14
Research Article

MODERATING ROLE OF NETWORK CONVENIENCE ON THE RELATIONSHIP BETWEEN CUSTOMER SATISFACTION AND CUSTOMER LOYALTY IN ONLINE BUSINESS PRACTICE IN NIGERIA

Hashim Ilyasu*, Yahaya Idriss, Muhammad Daudu

Maintaining customer is one of the phenomena of great concern among marketers including online service providers in Nigeria. This has called for contributions towards guiding and directing concerned authorities on how to formulate effective marketing strategies that are viable for effective customer retention management. Upon this mandate, this paper has conceptualized a framework that explored th...

Dec, 2025 pp. 267-277
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