Category: JABF_VOL_1_No_2

AbstractThis study examined the impact of Treasury Single Account (TSA) on performance of Deposit Money Banks (DMBs) in Nigeria. The study adopts a descriptive and comparative study approach. The data were collected from quarterly financial statement reports of fourteen (14) sampled DMB’s and were analysed using descriptive statistics and paired sample t- test techniques. The…

AbstractThe study investigates the moderating role of Audit Committee Independence on the relationship between Auditor rotation and Stock Returns of consumer goods firms that are listed on the Nigerian Exchange group. Data were gathered from the annual financial reports of the companies chosen for this study covering the period from 2008-2019. Panel data regression was…

AbstractThis study was carried out with the aim of determining the impact of banks liquid assets regulation on real sector financing in Nigeria during the period 1980-2021. The study adopted ex-post facto research design which enabled the researcher use secondary data from CBN Statistical Bulletin, 2021 edition. Simple regression or Ordinary Least Square (OLS) regression…

AbstractThe study investigated the perceived effect of rewards and remunerations on result-oriented school administration in Kwande Local Government Area of Benue State, Nigeria. The study adopted a descriptive survey research design. The population of the study was 620 staff in 13 public secondary schools in Kwande Local Government Area of Benue State. The purposive sampling…

AbstractThis study examined the mediating effect of investment on the relationship between environmental reporting and the financial performance of Deposit Money Banks listed on the Nigeria Exchange Group. The exogenous variable was environmental reporting measured as total expenditure on water, materials, waste management, and emission control while the dependent variable was financial performance proxied by…

AbstractThis study examined the effect of board attributes on human capital disclosures in corporate reports of listed deposit money banks (DMBs) in Nigeria. The study employed a longitudinal research design. Data were retrieved from annual reports of 14 DMBs covering the period 2011-2020. The panel regression technique was used for data analysis. The findings of…

AbstractThe study investigated the effect of the rising cost of education on theadministration of public secondary schools in the Makurdi Education Zoneof Benue State, Nigeria. The purpose of the study was to investigate theeffect of the rising cost of education on the administration of publicsecondary schools. A descriptive survey research design was adopted for thestudy.…

Abstract The relationship between Foreign Direct Investment (FDI) and financial stability is of increasing concern among economies. The volume and structure of FDI can affect the stability of the financial system. This study examines the effect of foreign direct investment on financial stability in Nigeria between the first quarter of 2003 and the last quarter…

AbstractThis study evaluated the impact of the 2004 bank consolidation policy on the post-performance of banks in the country, given the ever-rising security challenges. The study employed a quantitative technique in which econometric tools were used to analyse the data collected from the annual financial statement of banks, the Central Bank of Nigeria statistical bulletin,…

AbstractThis study examined the effect of environmental and social reporting on the market value of listed deposit money banks (DMBs) in Nigeria. The research design was ex-post facto, and secondary data were extracted from the annual reports and accounts of 12 sampled DMB listed on the NSE for eight years from 2012–2019. Content analysis was…