Volume 1, Issue 1 (June)

1

Research Article

Foreign Direct Investment (FDI) and Employment Nexus in Nigeria: An Empirical Evidence (1990-2023)

Ibrahim Aminu Jamiu^*, Muhammed Shamwil, Salihu Abdullahi

This study examined the effect of foreign direct investment (FDI) on employment in Nigeria,alongside other macroeconomic variables, including real GDP (RGDP), inflation rate (INF), andreal effective exchange rate (REER), using annual time series data from 1990 to 2023. Johansenco-integration test was employed to observe both short-term and long-term effects. In the presenceof two cointegrated equa...

Jun, 2024 pp. 1-16

2

Research Article

Determinants of Transparency and the Financial Reporting Quality of Nigeria Listed Firms

Oloruntoba Sunday Rufus^*, Ologun Olubunmi Veronica

The issue of transparency in financial reporting has become a vital practice due to financialscandals experienced by the big companies in recent years. As a result of this, the study evaluatesthe determinants of transparency on financial reporting quality of listed firms in Nigeria. The studyemployed ex-post facto research design. The population of the study consists of one hundred andseventy-one ...

Jun, 2024 pp. 17-33

3

Research Article

An Analysis of Nigeria's Pension Industry: Growth, Challenges, and Resilience from 2008 to 2020

Ashim Babatunde Sogunro^*, Olaronke Olufemi Oyelade, Dallah Hamadu

This study provides an analysis of Nigeria's pension industry from 2008 to 2020, utilizing dataobtained from the National Pension Commission (PenCom). It examines the growth and challengesof retirement savings account registration, pension operators, contributions, assets, and fundportfolio administration in the country. The data for this study, spanning 2008 to 2020, was sourcedfrom the annual re...

Jun, 2024 pp. 34-46 3 views 1 downloads

4

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 1 views 1 downloads

5

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

6

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

7

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

8

Research Article

Effect of Compulsory Audit Circling on Audit Quality in Nigeria

Fatihu Shehu Isa^*, Sagin O. Super

The study examined the effect of compulsory audit circling on audit quality. Due to a lot offinancial crisis both in Nigeria and international, the independence of auditors affecting auditquality is questioned and the need to strengthen the confidence of users of financial information inthe audited financial statement arises. The specific objective of this study is to investigate the effectof comp...

Jun, 2024 pp. 105-119

9

Research Article

Determinants of Make or Buy Decision of Firms in Nigeria

Sebastine Abhus OGBAISI^*, Richard Iyere OGHUMA

Make or buy decision is solely the responsibility of strategic managers for the aim of achievingsome level of profitability. This study examined the determinants of make or buy decision of firmsin Nigeria. The study adopted a survey research design. 100 respondents comprising, managementstaff of Guinness Nigeria Plc, Edo State of Nigeria, formed the sample size of the study. The studyemployed mult...

Jun, 2024 pp. 120-131 1 views

10

Research Article

Moderating Role of Exchange Rate Volatility on The Effect of Foreign Direct Investment

GIMBA, John Toro^*, SALEH, Atiku Dambatta

This study examined the moderating role of exchange rate volatility on the effect of foreign directinvestment on growth in Nigeria. Specifically, the study sought to determine the effect of foreigndirect investment and foreign portfolio investment on economic growth as moderated by exchangerate volatility in Nigeria. With Ex post Facto research design, the study employed secondaryquarterly time se...

Jun, 2024 pp. 132-147 2 views 1 downloads

11

Research Article

Analysis of the Impact of Saudi Arabia's Diversification on the US Dollar's Value And International Trade Patterns

Abdulgaffar Muhammad^*, Odiase Bernard Osiahon, Nana Aishah Abdurrazzaaq, Adedokun Lateef Adetunji

This study examined the impact of Saudi Arabia's economic diversification efforts on the value ofthe US Dollar (USD) and international trade patterns over the period 2002-2021. Utilizing acomprehensive dataset of non-oil exports, USD exchange rates, and trade denominated in non-USD currencies, we apply various machine learning models—Gradient Boosting Regression,Support Vector Regression, and Rand...

Jun, 2024 pp. 148-165

12

Research Article

Moderating Role of Corporate Governance Mechanism on the Relationship between Investment Efficiency and Firm Performance: A Conceptual Framework

Abdulrazaq Suleiman Ibrahim^*, Aminu Kado Kurfi

Firm performance studies reveal investment efficiency declines in Nigeria, possibly due to highcost of living, unstable electricity supplies, high taxes, and insecurity. Enhancing corporategovernance can boost economic growth and investor protection. Nonetheless, literature has shownthat investment efficiency leads to firm performance, likewise, corporate governance (CG) hasbeen studied from the p...

Jun, 2024 pp. 166-179