Articles

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142 articles
51
Research Article DOI: 10.68022/kajarap.2025.777xyq0m

IMPACT OF TOP MANAGEMENT COMMITMENT ON THE OPERATIONAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGER STATE, NIGERIA

Saba Mohammed*, Usman Baba Aliyu, Hassan Ibrahim, Ndagi Salihu

This study examines the impact of top management commitment on the operational performance of Deposit Money Banks (DMBs) in Niger State, Nigeria. A quantitative research design was adopted, utilizing a structured five-point Likert scale questionnaire administered to 260 bank employees, including top managers, senior managers, and frontline operational staff across various banking institutions. Dat...

Jun, 2025 pp. 155-171 9 views 2 downloads
52
Research Article DOI: 10.68022/kajarap.2024.jsd9cp8t

BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM NIGERIAN LISTED FIRMS

AMIRU SALEH MAA'RUF*, ABDULKADIR MADAWAKI

The study investigates the relationship between board characteristics and corporate social responsibility disclosure (CSRD) in Nigerian listed firms. The study explores board independence, board size, and board gender diversity, while considering firm size and leverage as control variables for the year 2020 -2022. The study used a stratified sample technique to arrive at the sample of 96 listed fi...

Jun, 2024 pp. 159-172 33 views 5 downloads
53
Research Article DOI: 10.68022/kajarap.2024.j2i07hy6

AUDIT FIRM ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Nicholas Hassan Samuel*, Benjamin Kumai Gugong, Isuwa Dauda

This study examines audit firm attributes and financial reporting quality of listed Deposit Money Banks (DMBs) in Nigeria for the period of thirteen years, 2011-2023. The study adopted correlation research design and a census sample of 13 listed deposit money banks (DMBs) on the floor of Nigerian Exchange Group as at 31st December, 2023. Secondary data from the firms' annual audited financial repo...

Dec, 2024 pp. 165-180 49 views 9 downloads
54
Research Article DOI: 10.68022/kajarap.2026.ewqvc0t4

MANAGERIAL OWNERSHIP AND VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Moses Christopher Kanwai*, Marvis Irom Irom, Latifat Abdulsalam Abdulfatah

This study examined the effect of managerial ownership on the value of listed deposit money banks (DMBs) in Nigeria from 2014 to 2023. Firm value was measured by share price, while managerial ownership was measured by the total ordinary shares owned by managers and directors within the company, divided by total equity shares in the company. Using a panel dataset sourced from the annual reports of ...

Jun, 2026 pp. 167-182 20 views 1 downloads
55
Research Article DOI: 10.68022/kajarap.2025.s85bdep7

BOARD CHARACTERISTICS AND FINANCIAL REPORTING LAG OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Bello, Idris Sambo*, Sagir Rabiu, Kabiru Abdullahi, Joseph, Benjamin Gwabin

This study aims to examine the effect of board characteristics on financial reporting lag of listed industrial goods firms in Nigeria. Expo facto research design and logistic regression method was used in this study, whereas the population and sample of the study consists of 13 listed industrial good firms on the Nigerian Exchange Group Plc or Nigerian Exchange Limited for the period of twelve (12...

Jun, 2025 pp. 172-189 34 views 6 downloads
56
Research Article DOI: 10.68022/kajarap.2024.006oqb9q

AN EMPIRICAL INVESTIGATION OF THE IMPACT OF DIVIDEND POLICY ON MARKET VALUE OF DEPOSIT MONEY BANKS IN NIGERIA.

A.O TESLEEM*, ABDULRAHMAN ABUBAKAR, RASHIDA MUSTAPHA

The study examines the impact of dividend policy on market value of listed deposit money banks in Nigeria. The study used a sample of fifteen deposit money banks listed in Nigerian Exchange Group that have published their audited annual financial report between 2016 and 2022. The data collected were subjected to descriptive analysis, correlation analysis and a panel multiple regression analysis to...

Jun, 2024 pp. 173-186 38 views 4 downloads
57
Research Article DOI: 10.68022/kajarap.2024.k3bhyo6w

GOVERNANCE MONITORING MECHANISM AND FINANCIAL REPORTING TIMELINES OF LISTED MANUFACTURING FIRMS IN NIGERIA

Ibrahim Musa Sodangi*, Nasirudeen Abubakar, Dachomo, Gloria Pam

In today's global financial environment, corporate governance mechanisms play a critical role in ensuring the timeliness and accuracy of financial reporting. It is as a result that this study attempts to unfold the influence of governance monitoring mechanisms on financial reporting timeliness of listed manufacturing companies in Nigeria. The study was anchored on agency theory and theory of inspi...

Dec, 2024 pp. 181-194 52 views 4 downloads
58
Research Article DOI: 10.68022/kajarap.2026.qfceik3r

EFFECT OF FAMILY MANAGEMENT AND CONTROL ON VALUE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

Fodio Musa Inuwa*, Musa Hassan, Oloshu Alanana Ibrahim

The dominance of family ownership and control in consumer goods companies in Nigeria continues to attract scholarly and investor interest due to its potential implications for firm value, particularly in an emerging market characterized by institutional weaknesses and volatile economic conditions. Motivated by the need to provide sector-specific and market-based evidence, this study examines the e...

Jun, 2026 pp. 183-199 35 views 2 downloads
59
Research Article DOI: 10.68022/kajarap.2024.guka4p5d

IMPACT OF INTERNAL CONTROL ON CREDIT RISK OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ANYACHEBELU LOVETH CHIZOBA*, Isuwa Dauda

The main objective of the study is to determine the impact of internal control on credit risk of listed deposit money banks (DMBs) in Nigeria for the period of five (5) years from 2018 to 2022. The population of the study consists of fourteen (14) listed DMBs in the Nigerian Exchange Group (NGX) and a census sampling technique was adopted in selecting the sample size of the study. The study used d...

Jun, 2024 pp. 187-206 45 views 4 downloads
60
Research Article DOI: 10.68022/kajarap.2025.svshya5u

CHIEF EXECUTIVE OFFICER’S SHARE OWNERSHIP ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Hauwa Sanusi Junaidu*

This study examines the effect of chief executive officer’s share ownership on financial performance of listed deposit money banks in Nigeria. The study employed correlation and ex-post facto research design. And Census sampling technique is employed where the entire 14 listed deposit money banks in Nigeria are considered as the sample of the study. Panel Corrected Standard Error is considered as ...

Jun, 2025 pp. 190-204 39 views 4 downloads