Articles

11

Research Article

Analysis of Financial Inclusion and Economic growth: Evidence from Panel Sample of Developing Countries, Panel VAR Approach

Ali Salisu^*, Binta Rufai Musa

The study investigated the relationship between financial and economic growth of DevelopingCountries which comprised twenty-three developing countries using panel data from 2010 to 2023.The Panel unit root tests indicated that real gross domestic product, bank branches, AutomatedTeller Machines, bank account, are stationery at first difference. in developing countries. The panelVAR result shows th...

Jun, 2024 pp. 47-59

12

Research Article

Remittance Inflows and Deposit Money Banks’ Performance in Nigeria

Joel OBAYAGBONA^*, Andrew Osaretin IZEKOR

This paper examined the relationship between remittances inflows and deposit money banks performance in Nigeria over the period 1998 to 2023. The specific objectives were to find out whether remittances inflows (RI), official development assistance (ODA) and financial openness (FO) and exchange rate (EXR) significantly affect deposit money banks’ performance. The Autoregressive Distributed Lag (AR...

Dec, 2024 pp. 50-63

13

Research Article

Effectiveness of Accounting Ethics on Financial Reporting Quality of Commercial Enterprises in Nigeria

Bamidele Sunday Mogaji^*, Samson Okpanachi Daniel

The paper examines the effectiveness of accounting ethics on the financial reporting quality ofcommercial enterprises in Nigeria. Structured questionnaire was administered to the respondentsas a primary data collection instrument. Survey and ordinary least-square regression wereemployed as the research design and statistical analysis respectively so as to examine effects ofaccounting ethics on fin...

Jun, 2024 pp. 60-76

14

Research Article

Assessment of the relationship among Saving, Foreign Direct Investment, Capital Formation and Economic Growth in Nigeria

Ahmad Mukhtar Umar^*, Faruq Saeed

This study explored the relationship between domestic saving, foreign direct investment, capital formation and economic growth in Nigeria using time series data from 1988 to 2023. This work applied various econometric and statistical methods ranging from unit root test, co-integration test, to vector error correction mechanism to determine the relationship that exists between capital formation and...

Dec, 2024 pp. 64-75

15

Research Article

Effect of Firm Attributes on Financial Performance of Listed Manufacturing Firms in Nigeria

Jamilu Mohammed^*, Tijjani Ibrahim Bayero

The study investigates the effect of Firm Attributes on the financial performance of listed manufacturing firms in Nigeria. Firm Attributes is a critical determinant of financial stability, and its management plays a crucial role in optimizing firm performance. The population of the study covered seven (7) Manufacturing Firms Listed on the Nigeria exchange as at 31st December 2023. It Covered the ...

Jun, 2025 pp. 65-80

16

Research Article

Effects of assets liability management on the solvency margin of insurance companies in Nigeria

Jinadu M. N^*, Olowokudejo Folake Feyisayo

Asset and liability management is the strategic management of the balance sheet, for risk optimization of assets and liabilities taking into account all market risks. This is to ensure that the company’s assets are not below its liabilities thereby making the organization financially viable. Asset-liability management serves as a cost /profit function which takes into account the assumed risk, lev...

Dec, 2024 pp. 76-86

17

Research Article

Bank Specific Factors and Loan Repayments Culture of Credit Takers of Microfinance Banks in Kwara State

Lukman Adebayo-Oke Abdulrauf^*, Yusuf Olamilekan Quadri., Ismail Jimoh, Sikiru Abdullahi Safura

The loan repayment culture in instrumental to the sustainability and effectiveness of themicrofinance banks but overtime, the microfinance banks in Nigeria have been recording highdefault rates and over-indebtedness from the loans disbursed to credit takers at various categories.Hence, this study investigates the effect of bank specific factors on the loan repayment culture ofthe credit takers of ...

Jun, 2024 pp. 77-90

18

Research Article

Governance Dynamics and Cost of Debt: Insights from Listed Companies in Nigeria

Adamu Adamu Idris^*, Aliyu Sani Shawai, Musa Musa Muhammad

It is very vital for companies to efficiently manage its finances, which can come from either debt or equity. This study investigates the effect of board and ownership structure on cost of debt on listed industrial goods companies in Nigeria. Utilizing a longitudinal panel design, data were collected from the annual reports and accounts of ten sampled firms listed on the Nigerian Stock Exchange ov...

Jun, 2025 pp. 81-96

19

Research Article

Impact of Investors’ Sentiment and Gross Domestic Product on Stock Return in Nigeria

Mathew Yusuf^*, Abdullahi Ismail Yakasai, Garba Ado

The objective of this study is to empirically establish the relationship between investors’ sentiment and Real Gross domestic product (RGDP) on stock return in Nigeria. The study is correlational in nature and used panel regression model to test the hypotheses. Using 10 listed firms as the sample size from 1st January 2008 to 31st December 2021 out of the 156 firms listed on the Nigerian stock exc...

Dec, 2024 pp. 87-98

20

Research Article

Board Structure and Dividend Payout Policies of Listed Consumer Goods Firms in Nigeria.

Bilyaminu Yusuf Hanga^*, Philemon Uten Idimisire, Daniel Emmanuel

This study basically investigates the effect of board structure on dividend policy of listed consumergoods firms in Nigeria. It also looks at the relationship between Dividend Payout ratio, board size,board composition and profitability the sampled consumer goods firms in Nigeria. The studyutilizes secondary method of data collection to collect the data necessary for the conduct of thisstudy. Data...

Jun, 2024 pp. 91-104