Articles

Browse our published research articles

43 articles
21
Research Article

Effect of tax non-compliance on the performance of small and medium scale enterprise in Kaduna metropolis, Kaduna State

Azunnaya Innocent Onyebuchi*, Saifullahi Abdullahi Mazadu, Isuwa Dauda, Muhammad Ishaq Khamees

This study investigates the impact of tax non-compliance on the performance of Small and Medium Scale Enterprises (SMEs) in Kaduna Metropolis. SMEs are vital for economic development, providing employment and contributing to Nigeria's GDP. However, tax non-compliance presents a significant challenge, undermining fair competition and reducing government revenue for public services. The research aim...

Mar, 2025 pp. 71-97
22
Research Article

Impact of exchange rate and political stability on stock market performance in Nigeria

Soma Kenneth Williams*, Ibrahim Kabir Adedeji, Muhammad Kabir Lawal

This study investigates the impact of exchange rate fluctuations and political stability on stock market performance in Nigeria, a critical aspect for policymakers and investors in the context of the country's economic landscape. Utilizing a comprehensive dataset from 1994 to 2023, the research employs an ex-post facto design to analyze historical data and identify correlations among key variables...

Jun, 2025 pp. 78-88
23
Research Article

Corporate social responsibility practices and financial performance outcomes of listed agricultural manufacturing companies in Nigeria

Nathan Henriatta Jummai*

This research explores the influence of corporate social responsibility (CSR) on the financial outcomes of publicly traded agricultural manufacturing companies in Nigeria, aiming to analyze the correlation between CSR initiatives and economic performance through secondary data analysis. A purposive simple sampling method was employed to determine the sample size, focusing on five companies over th...

Jun, 2025 pp. 89-97
24
Research Article

Assessing the long-term economic benefits of improved pension communication strategies in northwest Nigeria

Oyekanmi Dele Jerry*, Ashim Babatunde Sogunro, Godson Chukwunwike Mesike

This study investigates the long-term economic benefits of improved pension communication strategies in Northwest Nigeria. Using a cross-sectional survey design, data were collected from 500 respondents, including individuals in the formal and informal sectors and pension administrators across Jigawa, Kaduna, Kano, Katsina, Kebbi, Sokoto, and Zamfara states. Stratified and random sampling techniqu...

Jun, 2025 pp. 98-105
25
Research Article

Exploring the dynamics of firm attributes on the management of working capital

Adamu Adamu Idris*, Musa Musa Muhammad, Abdulraheed Bashir Dauda

Working capital (WCM) is an important components of financial management which focuses both on short-term assets and liabilities of a company. This study explores how profitability, company growth, and age of the company influences the level of working capital. The study uses data from agricultural companies listed on the Nigerian Exchange Group (NGX). Using pooled logit regression, with robust st...

Mar, 2025 pp. 98-105
26
Research Article

Effects of jigsaw-iv on students’ attitude towards maintenance/ repairs of electrical equipment at colleges of education in Kano Nigeria

Hassan Yunusa Jamilu*, Habibat Lawal, Udu Sunday Uchenna

The study examined the effects of Jigsaw-IV on students’ attitude towards maintenance and repairs of electrical equipment at colleges of education in Kano-Nigeria. One research question and hypothesis guided the study. The population for the study was sixty-two (62) students, consisting all NCE III Electrical/Electronic Technology Education students at colleges of education in Kano-Nigeria. Simple...

Jun, 2025 pp. 106-113
27
Research Article

A perspective on forensic accounting profession in India

C.A. Rajashik Sen*, Sreemoyee Guha Roy

Trust in Financial Statement is being lost, and this is happening on a frequent basis since early 1990s where users doubt audited Financial Statements. This causes audit expectation gap where stakeholders becomes unhappy and thus to provide solution Forensic Accounting Professionals comes up. Imagine a suspicious transaction buried amongst thousands of legitimate ones. Forensic Accounting Professi...

Mar, 2025 pp. 106-112
28
Research Article

Impact of capital structure on financial performance of listed consumer goods firms in Nigeria

Obafunso, Rahmon Agboola*, Saifullahi Abdullahi Mazadu

The main objective of the study is to investigate the impact of capital structure on the financial performance of listed consumer goods firms in Nigeria. The study adopted Expost-facto research design and extracted data from secondary source. A quantitative approach was employed for data analysis to analyze data sourced and drawing a sample of 12 using a stratified sampling technique through filte...

Mar, 2025 pp. 113-126
29
Research Article

Network systematic analysis of hydrocarbon extraction and refinement efficiency: A data-driven paradigm for optimizing financial and operational dynamics

Abdulgaffar Muhammad*, Nana Aishah Abdurrazzaaq, Sukana Danjuma Tusha, Eneche Friday Sunday, Maryam Isyaku, Muhammad Kabir Lawal

This study presents a comprehensive network analysis of oil production terminals and liquid types in 2024, examining production trends, correlations, disruptions, and predictive modeling. The analysis categorizes terminals based on crude oil and condensate output, highlighting key production hubs such as IMA, AGBAMI, AKPO, and ANAMBRA BASIN. Monthly production trends reveal an uneven distribution,...

Jun, 2025 pp. 114-125
30
Research Article

Learning readiness of students and its influence on digital library usage in tertiary institutions in Oyo State, Nigeria

Adeyanju Adekunle Samuel*, Adeyanjy Ibukun Olanike

This study investigates the learning readiness of tertiary institution students in Oyo State, Nigeria, and its influence on digital library usage. It explores the cognitive, emotional, and behavioural preparedness of students necessary for learning and how they influence engagement with digital library resources. Three research objectives were outlined for this study. Multi-stage sampling techniqu...

Jun, 2025 pp. 126-134