Articles in this Issue

14 articles
1
Research Article

AN EVALUATION OF THE MACROECONOMIC EFFECTS OF CRYPTOCURRENCY IN MODERN ECONOMY: A LITERATURE REVIEW

Shamsuddeen Muhammad Ahmad*

The macroeconomic consequences of cryptocurrency have been on top of the minds of policymakers (domestic and international), non-governmental organizations, multilateral development banks, and financial services providers. This paper reviewed the previous literature to evaluate the range of macroeconomic implications of the introduction of cryptocurrency in a modern economy. The review showed that...

Dec, 2023 pp. 1-19
2
Research Article

MANAGEMENT OF HUMAN RESOURCE PRACTICES AND TURNOVER INTENTION OF PRIMARY SCHOOL STAFF: THE ROLE OF WORK ENVIRONMENT

Asiya Abdul Saulawa*, Hamza Aliyu Galadanchi

This study looks at the relationship between primary school staff's intentions to leave and HRM practices, as well as the moderating effect of the work environment. 2,714 Higer institutions are selected to participate in the study using simple random sampling technique from the annual school census (2018–2019) conducted by State Universal Basic Education Board. Krejcie and Morgan tables were used ...

Dec, 2023 pp. 20-36
3
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
4
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
5
Research Article

MEDIATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Adamu Umar*, Kabiru Isah Dandago, Zaharaddeen Salisu Maigoshi

The study investigates the mediating effect of intellectual capital on the relationship between board attributes and the financial performance of listed non-financial firms in Nigeria. The study employed board size, board independence, board meeting, board gender, and board expertise as measures of board attributes, while intellectual capital is measured using the Modified Value Added Intellectual...

Dec, 2023 pp. 77-94
6
Research Article

DETERMINANTS OF CAPITAL ADEQUACY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Theresa Ekpe Oto*, Patience Ote Ola, Amity Ijuwo

The study evaluates the determinants of capital adequacy of Nigerian Banks for the period of 2007 to 2021. The study used capital adequacy ratio as the dependent variable, while bank-specific factors and macroeconomic variables were used as the independent variables and the study adopted the technique of regression analysis. We found a significant positive influence of ROA, assets quality (AQ), Lo...

Dec, 2023 pp. 95-107
7
Research Article

EFFECT OF BOARD OWNERSHIP STRUCTURE ON PROFITABILITY OF LISTED NONFINANCIAL FIRMS IN NIGERIA

Abdulazeez Abubakar*, Murtala Abdullahi

Most of the studies on Board ownership and profitability of firms examine board ownership as single component without examining the extent to which their individual components affect profitability of firms. This paper examines the effect of board ownership structure on profitability of listed nonfinancial firms in Nigeria for the period 2010 - 2022. Secondary data is obtained from the annual repor...

Dec, 2023 pp. 108-123
8
Research Article

ISLAMIC FINANCE IN NIGERIA: A GEM IN THE DIRT OR A HOARSE

Oladimeji Johnson Abiodun*, Alexander Ezekiel

The study evaluates the strategies adopted by Islamic banks in Nigeria to enhance performance using mixed-methods approach combining SWOT AND PESTEL analyses with survey data to evaluate the competitive strategies. The findings revealed several strengths including innovative financial products, effective differentiation from conventional banks, exceptional customer service and a strong online pres...

Dec, 2023 pp. 124-139
9
Research Article

EFFECT OF CAPITAL STRUCTURE ON FIRM PERFORMANCE: A SYSTEMATIC REVIEW

Haruna Muhammed Musa*, Tahir Dahiru Muhammed

This study provides a systematic review of the literature on the effect of capital structure on firm performance. A total of 100 articles are identified, reviewed and analyzed, including both empirical and theoretical studies. The findings suggest that there is no clear consensus in the literature on the effect of capital structure on firm performance. Some study finds a positive relationship, whi...

Dec, 2023 pp. 140-158
10
Research Article

DIMENSION IN ENVIROMENTAL DISCLOSURE RESEARCH: REVIEW OF CURRENT DEVELOPOMENT.

Yahaya Umar Usman*, Adamu Musa Zakari

This study adopts archival research design to examines contemporary dimension in corporate environmental disclosure research. The study systematically reviews existing literature from database of Elsevier, JSTOR. Emerald and Research Gate, sample of 45 current articles publish in last five years were selected from 115 articles. The study reveals that there is a steady rise in publications in the t...

Dec, 2023 pp. 159-174
11
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
12
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
13
Research Article

ENHANCING ORGANIZATIONAL PRODUCTIVITY THROUGH ADAPTIVE ADMINISTRATIVE STRATEGIES

Aliyu Ishaq Abdullahi*

In a rapidly changing business environment, organizations face unprecedented challenges that demand flexibility and adaptability in administrative structures. This research the impact of adaptive administrative strategies on organizational productivity. Content analysis was used as the methodology of the study analyzing various adaptive management techniques, including participative change managem...

Dec, 2023 pp. 205-216
14
Research Article

FINANCIAL LITERACY AMONG YOUNG ADULTS: AN EMPIRICAL ANALYSIS OF NIGERIAN UNIVERSITY STUDENTS

Mohammed Aminu Bello*

This article examines the ability of learning sources associated with financial literacy among university students. The survey consists of 500 university undergraduate students attending classes where principles of finance are taught. The survey consists of a class test on financial literacy to determine the state of the participants’ current financial knowledge. Moreover, socio demographic data w...

Dec, 2023 pp. 217-235