Category: JABF_VOL_1_No_2

AbstractThis study evaluates Organizational Structure on the performance of employees at Benue State University, Makurdi. The study seeks to achieve the following objective: To access the effect of complexity structure on employee performance in Benue State University, Makurdi; to evaluate the effect of formalization structure on employee performance in Benue State University, Makurdi; to examine…

AbstractThis study examined the contribution of entrepreneurship to sustainable economic growth in Nigeria covering a period of 17 years from 2000 to 2017. The study proxy entrepreneurship by six variables which include; Entrepreneurship in agriculture and forestry (EAF), Entrepreneurship in mining and quarry (EMQ), Entrepreneurship in manufacturing and food processing (EMFP), Entrepreneurship in real estate…

AbstractStakeholders are paying increasing attention to how well organisations respond to environment-related issues and communicate with them. While efforts are being made by companies in the industrial sector by adopting Environmental Management Accounting (EMA), little is known about how service organisations particularly universities in Nigeria embrace the adoption of EMA in their operations. This exploratory…

AbstractThis study ascertained the effect of firm age on the capital structure of listed consumer goods companies in Nigeria. Specifically, the study aimed to determine the effect of firm age on the Debt-to-Equity ratio (DTER) and Debt to Assets Ratio (DTAR). A descriptive Ex-post facto research design was employed. 14 listed consumer goods companies were…

AbstractThe study examined the effect of job stress on job performance in Benue Links Limited Makurdi using job stress neutralization as a mediation variable. The study population was 705 staff of Benue Links Limited Makurdi from which a sample of 255 staff was drawn as determined by the Taro Yamane formula. The study made use…

AbstractThis study analysed the effect of auditor independence on earnings management of listed consumer goods companies in Nigeria. The extent to which audit independence as measured in Client Importance (CI), Audit Fee (AF), and Audit Tenure (AT), affects Earnings Management (EM) of Consumer Goods (CG) companies in Nigeria triggered this study. An ex-post facto research…

AbstractThis paper examined the effect of spiritual capital on the performance of SMEs in in Benue state. The paper specifically sought to examine the effect of business culture, business ethics, personal values, and moral reasoning on the performance of Small and Medium Enterprises (SMEs) in Benue State. A survey design was employed in gathering the…