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2025 Issues:
Volume 17, Issue 1 JUNE Edition
ARTICLES in THE CONTENT
To download the preliminary pages for Vol. 17, Issue 1 2025 click here
Conventional Banking Disruptor: Analysing Fintech User Awareness in Nigeria
Authors: DANLADI, Sagir Abstract This study examines FinTech user awareness in Nigeria with a focus on undergraduate students of Modibbo Adama University, Yola a segment characterized by digital literacy and early adoption. A sample of 100 students was selected through a random sampling technique, and primary data were collected using structured questionnaires. The responses were analyzed using descriptive statistics, including frequencies and charts. The findings reveal that
Ownership Structure and Corporate Financial Distress in Nigeria
Authors: AMEDE Otivbo Faith and OBAZEE Uyioghosa Abstract The aim of the paper is to examine the relationship between ownership structure...
Electronic Taxation and the Sustainable Performance of Small and Medium Scale Enterprises in Nigeria: Evidence from Anambra State
Authors: Iliemena-Ifeanyi, Rachael Okwudili, Amedu, Jimoh Michael Abstract This study investigated the effect of electronic taxation on...
Effect of Tax Revenue on Per Capital Income in Nigeria and Ghana
Authors: Gina Oghogho Olufemi; Utomi Ediale Bright and Iyare Magnus Abstract This study investigates the influence of tax revenue on per...
2025 Issues:
Volume 17, Issue 2 DECEMBER Edition
ARTICLES in THE CONTENT
To download the preliminary pages for Vol. 17, Issue 2 2025 click here
Effect of Environmental Information Disclosure (EID) on Market Value of Listed Oil and Gas Companies in Nigeria
Authors: USMAN Umar Naibi, BASHIR, Aminu Mohammed, PHILEMON Uten Idimisire, LUKMAN Alhaji Babarabi Abstract This study examined the effect of effect of Environmental Information Disclosure (EID) on market value of listed oil and gas companies in Nigeria. The research design adopted was ex-post factor and content analysis (Global Disclosure Index-G4). Parametric technique for data analysis was adopted which comprised Descriptive statistics, Pearson Correlation and stochastic m
Determinants of Undergraduate Banking and Finance Students' Intentions to Pursue Chartered Institute of Bankers of Nigeria (CIBN) Professional Certification in Nigeria
Authors: ADEMOLA, Abimbola Oluwaseyi Abstract In Nigeria’s evolving financial sector, the Chartered Institute of Bankers of Nigeria (CIBN) certification is widely recognized as a pathway to enhanced employability, competitive advantage, and professional credibility. Despite these benefits, enrollment among undergraduate Banking and Finance students remains suboptimal. This study explores the determinants influencing students’ intentions to pursue CIBN certification, drawing o
Audit Committee Characteristics and Financial Reporting Quality: Evidence from Listed Deposit Money Banks on the Nigerian Exchange (NGX)
Authors: Khadijah Bala Ciroma Abstract This study examined how the audit committee characteristic affects the quality of financial reporting among deposit money banks listed on Nigerian Exchange (NGX) between 2015 and 2024. The year 2015 was selected to create a balanced ten-year panel (2015–2024), giving sufficient observations and statistical power for rolling-window and fixed-effects estimations while aligning with a period of relatively consistent NGX corporate-governance
Long-Run Impact of Foreign Aid and External Debt on Economic Growth in Nigeria: Evidence from the ARDL Approach (1980–2024)
Authors: Francis, A. Akawu Ph.D., Mikailu, Ahmed Aminu, Ajidani, Moses Sabo Ph.D. Abstract This study examines the impact of foreign aid and external debt on economic growth in Nigeria over the period 1980-2024. Against the backdrop of persistent domestic savings constraints and rising dependence on external financing, the study investigates whether foreign aid and external debt exert significant short-run and long-run effects on economic growth. The Autoregressive Distribute
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