Articles

11

Research Article

Impact of Tax Laws and Reforms on Revenue Generation in Nigeria: 1994 to 2019

Joy Omeghie Osemwegie-Ero^*, Felix Erhinyoja, Erhirhie

It is widely believed in many quarters that taxation remains the most veritable tool policy makers can used to generate more revenue to meet economic sustainable growth and development objectives. However, the issue of tax revenue leakages remains a major source of concern in developing economies like Nigeria. This has made many scholars to verge into the subject matter more holistically. Premised...

Dec, 2022 pp. 28-44

12

Research Article

IMPACT OF PUBLIC EXPENDITURE AND HUMAN CAPITAL DEVELOPMENT ON ECONOMIC GROWTH IN NIGERIA

Aminu Abubakar Mikailu^*, Sunday Mlanga

This paper examines the impact of public expenditure and human capital development on Nigeria’s economic growth. It utilizes Autoregressive Distributed Lag (ARDL) Model of cointegration. Data for the analysis are extracted from annual series of the selected relevant macroeconomic variables from 1985 to 2019. The findings reveal that federal government expenditure on economic services has positive ...

Jun, 2023 pp. 30-44

13

Research Article

Digital Transformation and SMEs Competitiveness in Nigeria: An Overview

Aliyu Mukhtar Daneji^*

As global markets have increasingly digitized, SMEs must adopt digital technologies to remain competitive. Nevertheless, there is a lack of comprehensive understanding regarding the extent to which SMEs have embraced digital technology in order to support and promote sustainability objectives. Hence, the primary objective of this study is to present an in-depth review of the digitization of SMEs i...

Jun, 2024 pp. 37-47

14

Research Article

IMPACT OF OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Muhammad Shehu Garba^*, Afeez Olatunde Oladele

The study aims to investigate the effect of ownership structure on the financial performance of listed industrial goods companies in Nigeria. The financial statements of the firms between the periods of 2013 and 2022 are collected using the secondary method of data collection, and 10 firms are used as the study's sample size. Correlation and regression analysis is used. The independent variable of...

Dec, 2023 pp. 37-57

15

Research Article

Financial Expertise’s and Corporate Social Disclosure: Evidence from Financial Firms

Abdulrasheed Jamiu Alabere^*, Babatunde Alanamu Rasaq, Jimoh Ismail, Safura Abdullahi Sikiru

Recently, there has been an increasing acknowledgment of the significance of incorporating sustainability considerations into corporate governance frameworks, notably in the financial sector, for its transparency, fiscal responsibility, and ethical business practices. As a result, this study investigates the influence of financial expertise on sustainability disclosure practices, and corporate gov...

Jun, 2024 pp. 38-50

16

Research Article

POLICY INTERVENTIONS AND SURVIVAL OF SMALL AND MEDIUM-SIZED ENTERPRISES: THE MODERATING INFLUENCE OF BUSINESS INTERRUPTION INSURANCE

Sunday Adebayo ALAYEMI^*, Hussain Adedayo SALAUDEEN, Tajudeen Olajide SALAUDEEN

This study investigates the moderating influence of business interruption insurance on the relationship between policy interventions and the survival of small and medium-sized enterprises (SMEs). The study employs a structured questionnaire to collect data from 165 SMEs in both Kwara and Osun States in Nigeria. Test-to-test, validated scales from available literatures and Cronbach’s alpha test are...

Jun, 2023 pp. 45-59

17

Research Article

Moderating Effect of Perceived Career Opportunity on the Relationship between Aspects of HRM Practices and Employee Job Performance

Abubakar Tabiu^*

Empirical studies on the relationship between Aspects of HRM practices and employee’s job performance revealed mixed findings, thus suggesting the need for introducing a moderating variable. This study examined the moderating effect of perceived career opportunity on the relationship between aspects of HRM practices (specifically, compensation, job autonomy and career planning) and job performance...

Dec, 2022 pp. 45-61

18

Research Article

Environmental Accounting Disclosure and Firm Performance in Listed Nigerian Manufacturing Firms

Olubunmi Veronica OLOGUN^*

Knowledge of a firm's environment and environmental issues can assist in making effective management decisions and meeting environmental and consumer health requirements. This study examines whether an affirmative relationship exists between environmental accounting disclosure and firm performance measured by return on assets, Tobin‟s q, and economic value added of listed manufacturing firms in Ni...

Jun, 2024 pp. 48-67

19

Research Article

Financial Inclusion and SME’s Growth in Ojo Local Government Lagos State, Nigeria

YUNUS Abdulrasheed Bolaji^*, OPEFOLU Francis Olatunji, Muhammed Lawal SUBAIR, MUSTAPHA Adamu Zubairu, AJAYI Ayodeji Samuel

This study looks at the connection between the growth of SMEs in Lagos State's Ojo local governments and financial inclusion. As part of their overall strategy for economic and financial growth, many emerging economies aim to promote financial inclusion, which gives low-income households and small businesses greater access to financial services. Some fund providers refuse to lend to people who don...

Dec, 2024 pp. 51-64

20

Research Article

LEVERAGE AND PROFITABILTY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Usman Umar Naibi^*, Aminu Mohammed Bashir, Abubakar Mohammed, Abdullahi Inuwa Njidda

The study examines the effect of leverage on profitability of listed industrial goods firms in Nigeria for the period of 2012-2022.The sample size is 11 industrial goods firms out of the 13 industrial goods firms listed on the floor of Nigeria Exchange Group. It uses balance panel the secondary data are extracted from the financial reports and accounts of the companies that are used as the sample ...

Dec, 2023 pp. 58-76