Articles

Browse our published research articles

53 articles
31
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
32
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
33
Research Article

Intellectual Capital, Institutional Ownership and Financial Performance of Listed Consumer Goods Companies in Nigeria

EL-MAUDE, Jibreel Gambo*, BARKA Mairama Andrew, HAMIDU Ibrahim

This study examined the moderating effect of institutional ownership on the relationship between intellectual capital and financial performance of listed consumer goods companies in Nigeria. Using a correlational research design with longitudinal panel data from 2015 to 2025, a sample of 14 listed consumer goods companies with complete data yielded 154 firm-year observations. Secondary data were e...

Oct, 2026 pp. 101 -121
34
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
35
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
36
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
37
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
38
Research Article

Public Sector Expenditure and Environmental Quality in Nigeria: The Moderating Role of Corruption

SALISU Ahmadu*, HAYATU Stephen Augustine, SURAJO Mohammed

This study examines the influence of public sector expenditure on environmental quality in Nigeria, with particular attention to the moderating role of Control of Corruption. Annual time-series data covering the period from 1996 to 2023 were obtained from relevant national and international sources. The explanatory variables utilized were public sector expenditure, Control of Corruption and GDP pe...

Oct, 2026 pp. 122 - 140
39
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
40
Research Article

Impact of commercial bank credit on agricultural output in Nigeria

Amina Sanusi*, Mike Duru, A.A Alexander, Jude Ikubor

This study looks at the impact of commercial bank credit on Nigerian agricultural output between 1981 and 2022. Data was obtained from Central Bank of Nigeria's statistical bulletin (2023), and analyzed using the bound test of cointegration and the Nonlinear Autoregressive Distributed Lag (NARDL) model. The results from the bound test confirm a long-run equilibrium relationship between the examine...

Mar, 2025 pp. 127-138