Volume 1, Issue 1 (March)

1

Research Article

An empirical study to estimate volatility of Indian stock market during pre and post covid times

Sapana Shaw^*

In the present study, researchers tried to measure the volatility of Indian stock exchange before and after COVID- outbreak and also to compare the volatility pattern in both groups. To conduct the study, the researchers has collected 30 months daily closing price of NIFTY 50 prior to the COVID outbreak [From 9th September 2017- 9th march 2020] and 30 months after outbreak [From 10th march 202...

Jun, 2025 pp. 1-10

2

Research Article

Credit risk management and share value of listed deposit money banks in Nigeria

Usman Sabo^*, Musa Muhammad Bello, Garba Yakubu

The paper examines the effect of credit risk management on share value of listed deposit money banks in Nigeria. The population of the study is made up of all listed deposit money banks with international authorization which are the sample of the study. The multivariate regression and correlation matrix have been used in analyzing the data collected. The findings of the study reveal that nonper...

Jun, 2025 pp. 11-23

3

Research Article

Human resource analytics and employee outcomes: challenges for human resource managers at De united foods industries limited (DUFIL)

Abiodun Lateef^*, Animashaun, Foluso Ilesanmi Jayeoba, Mariam Enitan Lawrence

Despite the growth and adoption of human resource (HR) analytics, it remains unknown whether HR analytics can impact employee outcomes. As such, this study aims to address this important issue by examining the impact of Human Resource Analytics (HRA) on employee job satisfaction, engagement and performance at De United Foods Industries Limited (DUFIL) among others. Using data collected from 135...

Jun, 2025 pp. 24-33

4

Research Article

Working capital management and financial performance of listed cement companies in Nigeria

Usman Sabo^*, Garba Yakubu

The article examines the effect of working capital management on the financial performance of Nigeria's listed cement companies. The study's population consists of all listed cement companies in Nigeria, with two companies chosen as the sample. The data was analyzed using ordinary least squares regression (OLS) and correlation. The study's findings show that the inventory turnover period (ITP) ...

Jun, 2025 pp. 34-42

5

Research Article

Health risks and displacement experiences of children in Agan toll gate IDP camp, Makurdi, Benue State, Nigeria.

Joyce Rumun Akpenpuun^*

Abstract The issue of internally displaced persons (IDPs) is one of the most pressing humanitarian crises globally. Displacement often forces individuals, including children, to live in IDP camps, significantly impacting their health. This study examined the displacement and health of children at the Agan Toll Gate IDP camp in Makurdi, Benue State. It specifically investigated the living condi...

Jun, 2025 pp. 43-51

6

Research Article

Audit committee and financial reporting timeliness: fresh insight from dynamic models in Nigerian Listed Firms

Ishaq Ahmed Mohammed^*, Halima Sadiya Mohammed

This paper explores shareholder representatives' effect on the audit committee, financial report timeliness, and how institutional ownership moderates this relationship. The paper uses a dynamic panel model using the Generalised Method of Moment (GMM) to control for potential endogeneity. The results indicate that shareholders on the audit committee significantly reduce financial reporting time...

Jun, 2025 pp. 52-70

7

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 ...

Mar, 2025 pp. 71-97

8

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...

Mar, 2025 pp. 98-105

9

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 Profe...

Mar, 2025 pp. 106-112

10

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 f...

Mar, 2025 pp. 113-126

11

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 exam...

Mar, 2025 pp. 127-138

12

Research Article

Availability and adequacy of educational technology facilities for effective micro teaching practicum in teacher training institutions in Enugu State Nigeria

Etesike Celine Nwadi^*

The study was undertaken to ascertain the status of availability and adequacy of educational technology facilities in teacher training institutions in Enugu State, Nigeria. The study adopted a quantitative approach and specifically used descriptive survey research design. The population for the study consisted of all the 1, 850 teaching staff in the two government owned teacher training institu...

Mar, 2025 pp. 139-148

13

Research Article

Analyses of the impact of external debt on economic growth in Nigeria (1981–2023)

Umar Ahmadu Isa^*, Sunday Aduragbemi Akinjobi

This study examines the influence of external debt on Nigeria’s economic growth. Data were sources were the Central Bank of Nigeria's Statistical Bulletin and World Bank. The exogenous variables utilized were the exchange rate, external debt stock, and debt service, whereas the endogenous variable was the real gross domestic product (RGDP). The study covers the period from 1981 to 2023, prelimi...

Mar, 2025 pp. 149-161

14

Research Article

Board attributes, financial literacy and tax avoidance of listed deposit money banks in Nigeria

Danlami Tiino^*, EL-Maude Jibreel Gambo, Maryam Isyaku Muhammad

This study examines the moderating effect of board financial literacy on the relationship between board attributes and tax avoidance practice of listed deposit money banks in Nigeria for the period of 10 years (2014 to 2023). Secondary data was sourced from the annual reports of all the thirteen (13) deposit money banks in Nigeria. The study employed the panel data methodology for analysis. The...

Jun, 2025 pp. 162-175