Articles

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142 articles
41
Research Article DOI: 10.68022/kajarap.2025.7lqkf2ke

EFFECT OF LEAN PRODUCTION ON ORGANISATIONAL PERFORMANCE OF LISTED FOOD AND BEVERAGE COMPANIES IN KADUNA METROPOLIS

Salisu Bala, Helen A. Andow*, Yusuf A. Hashim

This study examined the effect of lean production on organizational performance of the listed food and beverages companies in Kaduna metropolis. This study adopted survey and cross-sectional research designs. Primary data was used in this study. Multiple regression was used to analyze the data collected. This study found out that total productive maintenance has an effect on organizational perform...

Jun, 2025 pp. 127-139 44 views 4 downloads
42
Research Article DOI: 10.68022/kajarap.2024.qzw0tsqz

EFFECT OF CAPITAL STRUCTURE AND CEO GENDER ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Bako Gideon David*, Nasirudeen Abubakar, Benjamin Kumai Gugong

This study examined the effect of capital structure and CEO gender on financial performance of listed deposit money banks (DMB) in Nigeria for the period of ten years from 2012-2021. The study adopted the correlation and ex-post facto research design and a sample size of 13 out of a population of 14 st DMBs listed on the floor of the Nigerian Exchange Group as at 31 December, 2021. Secondary data ...

Dec, 2024 pp. 133-148 31 views 5 downloads
43
Research Article DOI: 10.68022/kajarap.2026.084hf1s5

THE NEXUS BETWEEN FINANCIAL DEEPENING AND NON-OIL TAX REVENUE IN NIGERIA

Ikwulono Emmanuel Sunday*

Tax revenues are the major drivers of government revenue sources for many economies all over the world. In Nigeria, the non-oil tax component has been the major source of tax revenue for government, growing by approximately 126% over the last 15 years. Despite the huge amount of non-oil tax revenues in Nigeria, it still constitutes an abysmal portion of government’s annual budgets. The extent to w...

Jun, 2026 pp. 134-150 57 views 1 downloads
44
Research Article DOI: 10.68022/kajarap.2024.dnfj3dxd

FACTORS OF SUSTAINABLE TAX COMPLIANCE: A CONCEPTUAL APPROACH

STANLEY AGHU AVONG*, HARUNA DADDA'U

The objective of this paper is to identify the factors of sustainable tax compliance explored on studies from diverse locations and applying them to the different conditions suitable for factors that influence the behaviours of sustainable tax compliance. Sustainable tax compliance is of key importance to the continued existence of various countries/economies. Many empirical studies in the researc...

Jun, 2024 pp. 135-144 32 views 3 downloads
45
Research Article DOI: 10.68022/kajarap.2025.nfbxyxcq

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

UGOH, Timothy Terver*

This study investigates the effect of auditor characteristics on the earnings quality of listed deposit money banks in Nigeria. Specifically, auditor characteristics were proxied using audit fees, auditor tenure, audit firm size, and auditor industry specialization. Employing a longitudinal research design, the study utilized panel data drawn from the published annual financial statements of all f...

Jun, 2025 pp. 140-154 61 views 4 downloads
46
Research Article DOI: 10.68022/kajarap.2026.djg8osb9

FINANCIAL PERFORMANCE AND SHARE PRICE OF LISTED MANUFACTURING FIRMS IN NIGERIA: THE MODERATING ROLE OF FAIR VALUE ACCOUNTING

Babatunde Moses Ololade*, Moses Olumuyiwa Ojo

The study examines the moderating role of fair value accounting on the nexus between financial performance and share price of listed Nigerian manufacturing companies. The study explores 18 manufacturing companies listed on the Nigerian Exchange Group (NGX) spanning from 2017 to 2023. Secondary data was obtained from the annual audited report and accounts of the listed firms, which were available o...

Jul, 2026 pp. 143-154 42 views 6 downloads
47
Research Article DOI: 10.68022/kajarap.2024.xc3znd01

RISK GOVERNANCE MECHANISMS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Shehu Abubakar*, Rabi'u Ya'u Muhammad

The main objective of the study is to examine the relationship between risk governance and financial performance of listed deposit money banks in Nigeria. The population of the study consists of all deposit money banks listed on the floor of Nigerian Exchange Group as at 31st December, 2022. The study used census approach to arrive at the sample size of twelve listed deposit money banks after excl...

Jun, 2024 pp. 145-158 35 views 5 downloads
48
Research Article DOI: 10.68022/kajarap.2024.7lj7le5q

IMPACT OF CREDIT RISK ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Manava Dauda Daniel*, Nuraddeen Usman Miko, Usman Abbas, Idris Mohammed

The study examined the impact of credit risk on financial performance of listed deposit money banks in Nigeria. The study adopted correlation and ex-post factor research design. The population of the study consist of all listed deposit money banks in Nigeria. Census sampling technique is employed. Multiple Regression model based on ordinary least square (OLS) was adopted in analyzing the panel dat...

Dec, 2024 pp. 149-164 50 views 4 downloads
49
Research Article DOI: 10.68022/kajarap.2026.2a9f9rqr

EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Halimatu Sa'adiya Abubakar, Ame Jacob O., Oladimeji Ayodele Sunday*

The growing demand for corporate accountability beyond financial performance has heightened interest in sustainability disclosure as a driver of long-term firm value, particularly in emerging economies such as Nigeria where transparency gaps persist. Motivated by limited and inconsistent evidence on the financial implications of environmental, social, governance, and economic (ESGE) disclosure, th...

Jun, 2026 pp. 151-161 35 views 1 downloads
50
Research Article DOI: 10.68022/kajarap.-1.mcbuli9d

FORENSIC ACCOUNTING, FRAUD ANALYSIS, INVESTIGATION AND PREVENTION: A CASE OF DEPOSIT MONEY BANKS IN NIGERIA

Olufemi Adesina*, Tolulope Adesina, Aderonke Bolade

The study examines the role of forensic accounting in detecting, analysing, investigating and preventing fraud in Nigerian Deposit Money Banks (DMBs). The banking sector is the most vulnerable industry in Nigeria to fraud with the Nigeria Deposit Insurance Corporation (NDIC) reporting cumulative losses in the sector from 2019 to 2023 has surpassed ₦150 billion. The study was of a convergent mixed ...

Jul, 2026 pp. 155-167 10 views 9 downloads