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142 articles
91
Research Article DOI: 10.68022/kajarap.2024.p422bvp9

EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Abbas Abdulrahman Ngadi*, Chechet Shaya Luka, Hamisu S. Kargi, Sabo Bello

This study investigates the effect of firm attributes on the sustainability reporting of listed manufacturing firms in Nigeria. Reports and accounts of forty-six adjusted populations were used for the extraction of data for a period of ten years (2013-2022). Moreover, multiple regression was used as the technique for data analysis. The results reveal that firm profitability was negatively signific...

Dec, 2024 pp. 311-322 65 views 6 downloads
92
Research Article DOI: 10.68022/kajarap.2024.rzcfremg

EFFECT OF OWNERSHIP STRUCTURE ON EMPLOYEE COMPENSATION: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

DENNIS ONUTOMAHA AKRAWAH*, BENSON AISAGBONBUOMWAN ESAN

This study examined ownership structure and employee compensation. The objective of the study is to examine the effect of institutional ownership, managerial ownership and foreign ownership on employee compensation. The empirical research design was employed in the collection of secondary data from listed manufacturing firms in the Nigeria Exchange Group for the period of 2016 to 2022, and analyse...

Jun, 2024 pp. 315-327 60 views 2 downloads
93
Research Article DOI: 10.68022/kajarap.2025.6czbzy4n

THE EFFECT OF OWNERSHIP STRUCTURE ON DIVIDEND POLICY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

CLEMENT OKO SIMON*, Murtala Abdullahi, Nasirudeen Abubakar

This study investigates the effect of ownership structure on the dividend policy of listed consumer goods firms in Nigeria. Ownership structure was represented by managerial ownership and foreign ownership while dividend policy was explained by dividend payout ratio. Employing panel data from 21 firms spanning from 2014 to 2023, the study utilizes descriptive statistics, correlation, and multiple ...

Jun, 2025 pp. 319-332 38 views 4 downloads
94
Research Article DOI: 10.68022/kajarap.2024.2ff2jasl

IMPACT OF PROFITABILITY AND LEVERAGE ON SUSTAINABILITY REPORTING OF CONSUMER GOODS FIRMS IN NIGERIA

Abbas Abdulrahman Ngadi*, Abubakar Nafisa, Abdu Abubakar

This study examined the impact of profitability and leverage on sustainability reporting of consumer goods firms in Nigeria. The study was conducted covering the period of five (5) years covering from 2018 to 2022 over the population of twenty-six (26) out of which reports and accounts of seventeen (17) sample size of consumable goods firms were used. The extracted data of the study were analyzed ...

Dec, 2024 pp. 323-332 31 views 3 downloads
95
Research Article DOI: 10.68022/kajarap.2026.2o1qvlqd

BOARD EFFECT OF BUDGETING AND BUDGETARY CONTROL ON BUDGET PERFORMANCE IN NIGERIA: A CASE OF ONDO STATE

Kolawole Tajudeen Olasoji*, Ademola Emmanuel Akinyele, Adeyemo Malik Olawale

This study examined board effect of budgeting and budgetary control on budget performance in Nigeria: A case of Ondo State from 2020 to 2024. The objective was to assess how revenue forecasting accuracy, fiscal balance and expenditure control influence budget performance, measured using revenue realisation rate. The study adopts a quantitative ex-post facto research design, relying on secondary da...

Jun, 2026 pp. 324-335 7 views 1 downloads
96
Research Article DOI: 10.68022/kajarap.2025.gdrip6od

IMPACT OF LIQUIDITY AND SALES GROWTH ON FINANCIALPERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Moses Adams Bamai*, Murtala Abdullahi

This study examined how liquidity and sale growth impact on financial performance of listed industrial goods firms in Nigeria. A correlational research design was used for the study. The population of the study consist of twelve (12) listed industrial goods firms in the Nigerian Exchange Limited. In arriving at the sample size the census sampling technique was used, hence twelve (12) listed firms....

Jun, 2025 pp. 333-348 63 views 4 downloads
97
Research Article DOI: 10.68022/kajarap.2024.2exc5i3y

WORKING CAPITAL MANAGEMENT AND FIRM'S VALUE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA

Abiola Bolaji Ibrahim*, Ijaiya Muhammed Olayemi, Mojeed Lolade Mohammed

Working capital reflects how the company operates on a daily basis and relates to the investment of the company in short-term assets. This study examines the impact of working capital management (WCM) on the firm value of listed pharmaceutical firms in Nigeria from 2007 to 2022. Using annual financial statements as secondary data, the study analyzes key WCM indices Cash Conversion Cycle (CCC), Ave...

Dec, 2024 pp. 333-342 45 views 3 downloads
98
Research Article DOI: 10.68022/kajarap.2026.bel0pxlw

INVESTMENT DECISIONS AND PERFORMANCE OUTCOMES OF PENSION FUND ADMINISTRATORS IN NIGERIA

A. D. Zubairu, Solomon Mangba Aza, Abdulrahman Bappa*

This study examined the relationship between investment decisions and the performance outcomes of Pension Fund Administrators (PFAs) in Nigeria, with specific attention to how fund returns, equity investment, contribution density, and investment strategy collectively influence pension fund performance. The study was motivated by persistent variability in pension fund performance among PFAs, which ...

Jun, 2026 pp. 336-349 82 views 1 downloads
99
Research Article DOI: 10.68022/kajarap.2024.p5yk2wvv

CORPORATE DISCLOSURE: A DEDUCTIVE APPROACH TO LITERATURE

UMAR ALIYU*

The aim of this study is to evaluate and review existing literature on corporate disclosure, it is an anthology of the existing literature on corporate disclosure with a view to identifying the gaps to which future empirical inquiry may be directed within the Nigerian context. The paper discusses the concept of disclosure as appraised by different authors. This review is initiated with a working d...

Dec, 2024 pp. 343-354 65 views 3 downloads
100
Research Article DOI: 10.68022/kajarap.2025.bxeb5y30

DETERMINANTS AND VALUE RELEVANCE OF ISO 14001 ADOPTION OF LISTED MANUFACTURING FIRMS IN NIGERIA

Oluwamayowa Olalekan Iredele*, Okogba Oghenefejiro Jeffrey

The study aims to examine the association between Environmental Management System (EMS) and the value it adds to firms. Specifically, it focuses on the effect of International Standard Organization (ISO) 14001 and the value of listed firms in Nigeria. Furthermore, the characteristics of the firms that are found engaging in such practices in terms of size and age were investigated. An ex-post facto...

Jun, 2025 pp. 349-359 36 views 3 downloads