Articles

51

Research Article

THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE BEHAVIOUR IN NIGERIA

Anthony O. Garuba^*, Dominic Eichie

This study investigates the impact of demographic factors (gender, age, education and residential location/government presence) on the informal sector operators, tax compliance behaviour in Nigeria. In line with the reviewed literatures that tax compliance behaviour could not only be approached from the economic factors perspective, the non-economic factors approach (demographic) was examined in t...

Jun, 2023 pp. 162-180

52

Research Article

Tax Planning Strategies and Financial Performance among Quoted Consumer Goods Companies in Nigeria

Abdulrasheed Jamiu Alabere^*, Bello Muhammed, Rabiu Sherifdeen Adebola, Safura Abdullahi Sikiru

High tax rates have been a problem for consumer products companies in emerging economies, especially in Nigeria, where it has had a big effect on their financial performance. This study looks at how leverage tax planning techniques and research and development (R&D) affect the financial performance of Nigerian enterprises that manufacture consumer goods. The study, which uses cross-sectional data ...

Dec, 2024 pp. 166-178

53

Research Article

Assessment of Online Shopping Experience and Customer Satisfaction in Zamfara, Central Senatorial District

Abubakar Dan’asibi, Abdulrahaman^*, Musa Abdullahi

This study examines the Assessment of online Shopping Experience and Customer Satisfaction in Zamfara, Central Senatorial District. A survey research design was used to generate data from online shoppers and retailers and was analyzed using regression analysis to test the hypotheses. The research anchored-on theory of reasoned actions. Data collected from 286-sample size from online shoppers and r...

Jun, 2024 pp. 171-190

54

Research Article

BOARD ATTRIBUTES AND TAX AVOIDANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Aminu YUSUF^*, Rabi’u ADO

The study examined the effect of board attributes on tax avoidance of listed industrial goods firms in Nigeria. Data for the study were sourced solely from secondary sources extracted from annual reports and accounts of the studied industrial goods firms for the period 2012 to 2022. Panel regression analysis was applied to analyse the data. The study documented that board attributes have varied ef...

Dec, 2023 pp. 175-188

55

Research Article

Foreign Direct Investment and Economic Growth: Empirical Evidence from Nigeria

Mohammed Aminu Bello^*

The study investigates the effect of foreign direct investment (FDI) on the economic growth of Nigeria by examining the long run and the short run relationship between the variables over the period of 1978 to 2022 using the Auto-Regressive Distributed Lag approach (ARDL). The study finds that in the long run, FDI, gross fixed capital formation and labour force participation have positive effect on...

Dec, 2024 pp. 179-204

56

Research Article

THE MODERATING EFFECT OF ENTREPRENEURIAL RESILIENCE ON THE RELATIONSHIP BETWEEN SOCIOCULTURAL FACTOR AND MSMEs PERFORMANCE

DAUDA Auwalu^*

Micro, Small, and Medium Enterprises (MSMEs) hold pivotal roles in global economies, driving economic growth by fostering efficiency, productivity, and competitiveness. Although the growing concerns about sociocultural business factor and entrepreneurial resilience needs cannot be over-emphasised. It is in this regards that this study is carried out to measure the role of entrepreneurial resilienc...

Jun, 2023 pp. 181-194

57

Research Article

INTEGRATION OF ARTIFICIAL INTELLIGENCE IN ADMINISTRATIVE MANAGEMENT: A FRAMEWORK FOR SUSTAINABLE ORGANIZATIONAL PERFORMANCE

Abubakar Salihu^*

This research proposal seeks to investigate and develop a comprehensive framework for the strategic integration of Artificial Intelligence (AI) in administrative management, with a focus on enhancing sustainable organizational performance. The study aims to explore the potential benefits, challenges, and strategic considerations associated with the adoption of AI technologies in administrative fun...

Dec, 2023 pp. 189-204

58

Research Article

Game-based Learning and Students’ Entrepreneurial Orientation at Higher Education Institutions in Nigeria

Shukurat M. Bello^*, Muazu Hassan Muazu

Higher education institutions have assumed a prominent role in entrepreneurship education and economic development. Entrepreneurship learning through game-based (simulation) may promote education for sustainable development. Several theoretical perspectives, argue that entrepreneurship education influences the entrepreneurial orientation of students, as it inspires them to pursue their entrepreneu...

Jun, 2024 pp. 191-203

59

Research Article

INTENTION OF FARMERS TO USE TAKAFUL FOR AGRICULTURAL RISK MANAGEMENT IN NORTH – WESTERN NIGERIA

Mohammed Aminu Bello^*, Aminu Kado Kurfi, Garba Bala Bello, Muhammad A. Yadudu

The research examines the factors influencing the behavioural intention of farmers to use Takaful for Agricultural risk management in North-Western Nigeria. Studies on factors affecting the behavioural intentions of respondents using the TPB have been conducted in various contexts. Nevertheless, investigating the behavioural intentions of farmers on the use of takaful for agricultural risk managem...

Jun, 2023 pp. 195-214

60

Research Article

Real Estate Market and Banks Financial Stability in Nigeria: The Role of Economic Conditions

Kabiru Umar^*, Mohammed Aminu Bello

This study investigates the impact of the real estate market on the financial stability of banks in Nigeria, with a focus on the moderating role of economic conditions. Using an Autoregressive Distributed Lag (ARDL) model, the analysis covers key variables such as the Real Estate Price Index (REPI), Non-Performing Loans (NPLs), Loan-to-Value Ratio (LTV), interest rates, and Gross Domestic Product ...

Jun, 2024 pp. 204-216