Articles

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142 articles
111
Research Article DOI: 10.68022/kajarap.2025.0d7ko93n

THE IMPACT OF BOARD SIZE ON SHAREHOLDERS’ WEALTH MAXIMISATION OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

KOLAWOLE OLABISI*, Nuraddeen Usman Miko, Dachomo, Gloria Pam

This study examines the impact of board size on shareholders’ wealth maximisation of quoted deposit money banks in Nigeria. The independent variables include board size, while shareholders' wealth maximization is proxied by Economic Value Added (EVA). An ex-post facto research design is employed, utilizing panel data regression analysis on financial statements of fourteen (14) quoted deposit money...

Jun, 2025 pp. 401-414 18 views 6 downloads
112
Research Article DOI: 10.68022/kajarap.2024.2prqi7xo

CEO GENDER, EXPERIENCE AND FINANCIAL DISTRESS LIKELIHOOD OF NIGERIAN LISTED DEPOSIT MONEY BANKS: MODERATED BY RISK COMMITTEE GENDER

Idris Mohammed*, ABDULRAHMAN ABUBAKAR, Mark Gregory Tagwai

This study examines the moderating role of risk committee gender on the effect of CEO gender and experience on financial distress likelihood of listed deposit money banks in Nigeria during the periods of 2007 to 2021. In that regards, fourteen listed deposit money banks that formed the population of this study were all considered as sample of the study as census sampling technique. Acorrelational ...

Dec, 2024 pp. 405-420 117 views 3 downloads
113
Research Article DOI: 10.68022/kajarap.2026.zwnpmqpc

AN EMPIRICAL ANALYSIS OF FORENSIC ACCOUNTING SKILLS AND FINANCIAL REPORTING QUALITY IN LISTED NIGERIAN DEPOSIT MONEY BANKS

Muhammad Rabiu Garba*, Shehu Abubakar, Nasirudeen Abubakar

The main objective of this study is to empirically examine the application of forensic accounting skills in improving financial reporting quality (FRQ) of listed Deposit Money Banks (DMBs). The study employed a survey research design and the population of the study consists of all the DMBs listed on the floor of the Nigerian Stock Exchange as at 31st December, 2020. The study used primary sources ...

Jun, 2026 pp. 415-430 35 views 1 downloads
114
Research Article DOI: 10.68022/kajarap.2025.rogxpwjf

CASH MANAGEMENT AND CORPORATE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Ogunsuji, Olabode James*, Adekunle, Dada Surajudeen, Jolaosho, Adetoro Hannah, Odukoya, Olaniyi Olaleka, Ojo, Gbenga Ige

This study examines the relationship between cash management and corporate performance of deposit money banks in Nigeria. Given the pivotal role of liquidity management in enhancing financial stability and operational efficiency, the study looked into how listed deposit money banks in Nigeria performed financially between 2014 and 2020 in respect to their cash management. The study was guided by a...

Jun, 2025 pp. 415-425 8 views 3 downloads
115
Research Article DOI: 10.68022/kajarap.2024.4dhyhu8g

AUDITOR CHARACTERISTICS AND EARNINGS QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Onyeke, Abel Agbo*

This study examined the effect of auditor characteristics on the earnings quality of quoted deposit money banks in Nigeria. Specifically, the study examined the individual effects of audit firm size, audit fees, auditor tenure, and auditor industry specialization on the earnings quality of quoted deposit money banks in Nigeria. The research adopted the longitudinal research design using panel data...

Dec, 2024 pp. 421-435 35 views 5 downloads
116
Research Article DOI: 10.68022/kajarap.2025.0u9ds2pa

CAPITAL STRUCTURE, AGENCY COST, AND PROFITABILITY OF INFORMATION AND COMMUNICATION TECHNOLOGY COMPANIES IN NIGERIA

Andy U. Ugiagbe*, Ruth O. Urhoghide, Rachael E. Abusomwan

This study looks at the connection between capital structure, agency cost, and profitability of Information and Communication Technology (ICT) companies that are listed on the Nigeria Exchange Group. Specifically, it examines how debt ratio, equity ratio, CEO compensation, audit fees, and their interactions influence profitability. The study covers nine ICT companies listed on the Nigerian Exchang...

Jun, 2025 pp. 426-444 15 views 2 downloads
117
Research Article DOI: 10.68022/kajarap.2026.j64a967z

IMPACT OF GOODWILL, INTANGIBLE ASSETS, AMORTISATION AND IMPAIRMENT CHARGES ON MARKET VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa*, Amos Bukar

This study examines goodwill, amortization and impairment charges and intangible asset on the market value of listed manufacturing firms in Nigeria. The principle guiding recognition, identification, future of economic value and measurement of Goodwill have been conflicting. Amortisation and impairment charges are often significant during financial crises and the net intangible asset is increasing...

Jun, 2026 pp. 431-447 18 views 1 downloads
118
Research Article DOI: 10.68022/kajarap.2025.1q93cc5s

PRE AND POST TECHNOLOGY AND TAX COMPLIANCE: A CASE OF NIGERIAN ECONOMY (1992-2024)

Ekong Kingsley Odong*, Uagbale-Ekatah, Rosemary E

This study examines the influence of technology integration on tax compliance in Nigeria, focusing on electronic tax filing, online tax payment, and automated tax auditing systems. The motivation for this research stems from the growing need to understand how the combined adoption of multiple digital technologies can improve tax compliance, especially given the challenges faced by Nigerian tax aut...

Jun, 2025 pp. 445-457 10 views 3 downloads
119
Research Article DOI: 10.68022/kajarap.2026.ag3qfbp9

HUMAN RESOURCE ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA: THE MODERATING ROLE OF FIRM SIZE

Godwin David*, Elisha Williams Baba, Mark David Kantiyok, Adamu Shehu Shika, Daniel Kelvin John

The study investigates the moderating effect of firm size on the relationship between human resource accounting and the financial performance of listed oil and gas firms in Nigeria. The independent variable, human resource accounting is proxied by staff training and development costs, while the dependent variable, financial performance is proxied by return on assets. The study employed a correlati...

Jun, 2026 pp. 448-460 13 views
120
Research Article DOI: 10.68022/kajarap.2025.m99e277q

EFFECTS OF CORPORATE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA

Emmanuel John Kaka, Mahmud Bashiru*, Ba’aba Sule, Baba Sabo Geidam, Abubakar Muhammad Misbahu

This paper investigated the effects of board attributes and board reputation on the financial performance of listed financial services firms in Nigeria from 2017 to 2023. The secondary data was generated from annual reports of financial services firms. The study considers Fixed Effect (FE) model as more appropriate parameter for interpretation through the directions of post estimation test. The st...

Jun, 2025 pp. 458-471 31 views 5 downloads