Articles

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142 articles
1
Research Article DOI: 10.68022/kajarap.2026.tm1cc7r2

ENVIRONMENTAL AUDITING AND ENVIRONMENTAL PERFORMANCE OF LISTED COMPANIES IN SUB-SAHARAN AFRICAN COUNTRIES

Adeusi Amos Sunday*, Adegbayibi Timothy Adesanmi, Gbadamosi Racheal Modope

Assurance services are encapsulated in environmental auditing of corporate entity in order to assured or attested to the credibility of environmental compliance of corporate entity to the environmental stakeholders and to authenticate their environmental performance. Thus, the study examined the effect of environmental auditing on the environmental performance of listed companies in Sub-Saharan Af...

Jul, 2026 pp. 1-26 156 views 15 downloads
2
Research Article DOI: 10.68022/kajarap.2026.drw00lvb

CORPORATE GOVERNANCE, INTERNAL CONTROL SYSTEM AND FIRMS’ FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Okulenu Samuel Adetayo*, Idowu Afolasade Florence

The paper is centered on corporate governance, internal control system, and their impact on financial performance of listed manufacturing firms in Nigeria from 2015 to 2024. The population consist of all the 67 manufacturing firms listed on the Nigerian Exchange (NGX) Group that cuts across 7 sectors which include oil and gas, conglomerates, agriculture, consumable goods, industrial goods, healthc...

Jun, 2026 pp. 1-22 41 views 2 downloads
3
Research Article DOI: 10.68022/kajarap.2024.un1q5le0

MODERATING EFFECT OF BOARD OWNERSHIP ON THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND SHARE PRICES OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

Ibrahim Lawal*, Joshua Okpanachi, Agbi Eniola Samuel, Suleiman Tauhid

This study examined the moderating influence of board ownership on the relationship between information asymmetry and share prices among listed financial service firms in Nigeria. Utilizing a correlational research design, the study encompasses 53 financial service firms as of December 31, 2022, employing a census sampling technique to select a sample of 36 firms. Over an 11-year period (2012–2022...

Dec, 2024 pp. 1-14 127 views 4 downloads
4
Research Article DOI: 10.68022/kajarap.2024.6d26qn26

RISK ASSESSMENT AND ASSETS QUALITY OF FINANCIAL INSTITUTIONS IN NIGERIA

CHARLES SEGUN ILELABOYE*

Risk assets creation constitute the most prominent and primary source of earnings to financial institutions across the globe. It therefore becomes imperative that these activities must be properly assessed to mitigate credit risk thereof. The objective of this study was to find out the effect of risk assessment on the risk assets quality of financial institutions in Nigeria using board credit comm...

Jun, 2024 pp. 1-18 48 views 4 downloads
5
Research Article DOI: 10.68022/kajarap.2025.acmybziy

EFFECT OF BOARD CHARACTERISTICS ON COMPREHENSIVE INCOME AMONG THE LISTED FIRMS IN NIGERIA

Ibrahim Yabagi Salisu*, Usman Baba Aliyu, Salisu Abubakar, Fatima Zahra Othman

This study investigates the impact of board characteristics on comprehensive income among listed firms in Nigeria, focusing on board size, independence, and gender diversity. Utilizing secondary data from 324 firm-year observations spanning 2019 to 2023, the study adopts multiple regression techniques. The findings reveal that board size and board independence positively influence comprehensive in...

Jun, 2025 pp. 13-31 114 views 4 downloads
6
Research Article DOI: 10.68022/kajarap.2024.vcaa3dcm

SERVICE QUALITY AND CUSTOMER SATISFACTION IN BANKING INDUSTRY DURING CASHLESS POLICY IN BIDA LOCAL GOVERNMENT

Ochimana Philip, Abdullahi Babandako Yusuf*, Shuaibu Sayedi Ndagi

Today, a variety of market participants use service quality as a crucial tool to help them establish themselves in the market effectively. Additionally, a happy client is likely to remain a devoted one and return to the bank. However, this study examined the impact of customer satisfaction on service quality in the Nigerian banking sector. Data was sourced through the questionnaires distributed to...

Dec, 2024 pp. 15-30 9 views 2 downloads
7
Research Article DOI: 10.68022/kajarap.2024.o8pnp95i

CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE (CSED) AND FINANCIAL PERFORMANCE IN NIGERIAN INDUSTRIAL GOODS COMPANIES

ABDULRAHMAN ABUBAKAR*, ALIYU AHMED ABDULLAHI, SULE MUSTAPAHA ATTAH, A.O TESLEEM

This study examined the effect of Corporate Social and Environmental Disclosure (CSED) on the financial performance of industrial goods companies in Nigeria. This study is important as it describes the level of CSED impact on company's financial performance. This study used Environmental Disclosure (ED) and Social Disclosure (SD) as independent variables, Return on Equity (ROE) and Tobin Q as meas...

Jun, 2024 pp. 19-32 197 views 5 downloads
8
Research Article DOI: 10.68022/kajarap.2026.ea7yjd50

FINANCIAL PERFORMANCE AND ENVIRONMENTAL SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Okulenu Samuel Adetayo*, Idowu Afolasade Florence

Environmental sustainability reporting (ESR) has become increasingly important for identifying environmentally responsible firms and balancing profit objectives with sustainability expectations. This study examined how financial performance influences ESR among listed manufacturing firms in Nigeria, focusing on profitability and liquidity as key determinants. An ex-post facto research design was a...

Jun, 2026 pp. 23-36 110 views 2 downloads
9
Research Article DOI: 10.68022/kajarap.2026.vipen2ok

FINANCIAL LEVERAGE AND DIVIDEND POLICY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Adekunle Kikelomo J*, Fatoki Olawale J, Ogidan Oladapo I

This study investigated the impact of financial leverage on dividend policy of quoted industrial goods firms in Nigeria. This paper examined the influence of debt-to-equity ratio (DER), debt-to-asset ratio (DAR), and interest coverage ratio (ICR) on dividend per share. Correlational research design was adopted and employed secondary panel data obtained from the audited financial statements of ten ...

Jul, 2026 pp. 27-39 115 views 6 downloads
10
Research Article DOI: 10.68022/kajarap.2024.9wo79ljm

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) EXPENDITURE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Alheri Grace Dauda*, Murtala Abdullahi, Benjamin Kumai Gugong

This study examined the impact of corporate social responsibility expenditure on financial performance of listed deposit money banks in Nigeria. On the methodology, the ex-post factor research design was employed in an attempt to achieving the objective of the study. Asample of eleven (11) out of a total population of fourteen (14) listed deposit money banks in Nigeria was selected for the study. ...

Dec, 2024 pp. 31-42 170 views 4 downloads