Category: Publications

AbstractThe study examined the effect of electronic banking on customer satisfaction in Guaranty Trust Bank, Makurdi, Benue State Nigeria. The survey design was adopted for the study and questionnaire was used for data collection. The study sample is made up of 390 randomly selected customers of Guaranty Trust Bank operating in Makurdi Metropolis Benue State…

Abstract This study examined the moderating effect of Audit Committee Financial Expertise on the relationship between firm attributes and tax aggressiveness among listed companies in Nigeria. The research framework adopted was the ex-post facto research design and positivist philosophy for the purpose of addressing the research problem. Data were sourced from published annual reports of…

Abstract  This study examined the relationship between non- financial benefits and the performance of employees in tertiary institutions, taking Ramat Polytechnic, Maiduguri as the focus point. The study identified the key non-financial benefits to include:  promotion, job satisfaction, career advancement, research and control, and recognition which served as the independent variables while employee job performance…

Abstract  This research examined how transformational and participative leadership styles affect social entrepreneurship in Kano State, Nigeria. The study is based on a survey research design through which data were gathered using questionnaires from respondents in eleven Local Government Areas (L.G.A) of Kano State, Nigeria. it relied on primary data using descriptive statistics to summarize…

Abstract Just about a decade ago, Nigerian government indicated interest to operate credible commodity and derivatives market in Nigeria. This is sequel to her inauguration of the spot market segment of the Abuja Securities and Commodity Exchange (ASCE) in 2006. But since this period, research efforts on the basic rationale for the risk asset arm…

Abstract The study examines the effect of environmental reporting on financial performance of listed manufacturing companies in Nigeria for a ten year period between 2011 and 2020. The study employed an ex-post facto research design where secondary data were collected from 26 manufacturing companies listed on the Nigerian Exchange Group. Environmental reporting was measured using;…

Abstract The study examined the effect of Corporate Governance (CG) attributes on the financial performance of six listed pharmaceutical firms (LPF) in Nigeria. Using ex-post facto design, panel data was extracted from the audited account of the listed pharmaceutical firms from 2010-2020 on corporate governance attributes such as board size, board independence, audit committee size…

AbstractThe study investigated the effect of capital structure on performance of listed firms in the non-financial sector in Nigeria. It focused on seventy two quoted non-financial firms in Nigeria from 2014-2018 using ex-post facto research design. The measures used were long term debt and shareholders fund for capital structure, return on assets for firm performance.…

AbstractThis study examines the effects of board characteristics on internal control weakness of listed deposit money banks in Nigeria for the period of 10 years (2010 – 2019) with a view to establishing whether selected board characteristics hav effects on internal control weakness of the banks under observation. The study adopted a census approach by…

AbstractThe study investigates the relationship between environmental reporting and market value of listed non-financial firms in Nigeria. Secondary data gathered from the annual reports of the sample of fifty (50), out of the population of one hundred and twenty-eight (128) listed non-financial firms, selected through purposive sampling techniques, were analysed using content and multiple regression…