Articles | KASU Journal of Accounting Research and Practice

71

Research Article DOI: 10.68022/kajarap.2024.pfb645qq

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON THE PROFITABILITY OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

ONUKWULI DORATHY NWANYIBUIFE^*, GARBA ABDULLAHI, YAT SOLOMON

The paper investigated the effect of corporate social responsibility on the profitability of selected consumer goods companies listed on the Nigeria Exchange Group. The paper is motivated by the cost effect of corporate social responsibility on the profitability of companies. The objective of this study is to determine how the effect of corporate social responsibility affects profit after tax of l...

Jun, 2024 pp. 229-240 77 views 3 downloads

72

Research Article DOI: 10.68022/kajarap.2026.58bf2nhz

IMPACT OF CREDIT RISK MANAGEMENT ON PROFITABILITY OF DEPOSIT MONEY BANKS IN NIGERIA

Abdullahi Mohammed Bashir^*, Nasirudeen Abubakar, Idris Mohammed

This study investigates the impact of credit risk management on banks’ profitability in Nigeria from 2015 to 2024. The population of the study comprises of all the fourteen (14) deposit money banks listed on the Nigerian Exchange (NGX) Group as at 31 December, 2024. The study used ex-post facto research design. A panel estimation of fourteen banks from 2015 to 2024 was done using the random effect...

Jun, 2026 pp. 236-248 62 views 1 downloads

73

Research Article DOI: 10.68022/kajarap.2025.q35ok51j

TAX INCENTIVES AND FOREIGN DIRECT INVESTMENT: THE PARADOX OF REVENUE GENERATION IN NIGERIA

Iyoha Agbonrha-oghoye Imas^*, Udih Money

The study examines paradox of revenue generation in the quest to attract FDI through tax incentives. The paper takes a literature review and empirical approaches. Prior literatures were reviewed with a view to outlining the outcomes and positions of existing related studies. In addition, data for sectoral performance measured as a ratio of sector contribution to GDP against Foreign Direct Investme...

Jun, 2025 pp. 239-256 90 views 4 downloads

74

Research Article DOI: 10.68022/kajarap.2024.vdfxlb5r

IMPACT OF CORPORATE GOVERNANCE AND TAX PLANNING ON SUSTAINABLE PERFORMANCE OF LISTED OIL MARKETING COMPANIES IN NIGERIA

ALI SHARIFF KABARA^*, AHMED ABDULLAHI YANKO

his study investigates the impact of corporate governance and tax planning on performance of listed oil marketing companies in Nigeria from 2013 to 2022. The study used ex post facto correlational research design while, eleven (11) listed oil-marketing companies made up the population of the study. The data was collected from the published financial statements of five sampled listed oil-marketing ...

Jun, 2024 pp. 241-254 57 views 2 downloads

75

Research Article DOI: 10.68022/kajarap.2026.mkx93ags

NON-PERFORMING LOANS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Badaki T. Janet^*, Benjamin Kumai Gugong, Ayuba A., Isuwa Dauda

This study examines the impact of credit risk on financial performance of listed Deposit Money Banks (DMBs) in Nigeria. The motivation for the study arises from persistent concerns over declining profitability, rising non-performing loans, and the overall stability of the Nigerian banking sector. Specifically, the study investigates the effect of Non-Performing Loan Ratio (NPLR), Loan Loss Provisi...

Jun, 2026 pp. 249-268 67 views 1 downloads

76

Research Article DOI: 10.68022/kajarap.2024.oxkuytn3

CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE, SOCIAL DISCLOSURE AND THE VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA: ROLE OF EXECUTIVE COMPENSATION

Dorothy Aje Patrick Edem^*, Terzungwe Nyor, Nma Mohammed Ahmed, Agbi Eniola Samuel

Disclosure of information relating to a firm's social commitment has become a critical strategy for the firm's visibility and increased investors' confidence. Similarly, investment in corporate social responsibility (CSR) ventures remain pivotal in improving corporate image, reputation and positive perception of investors and other members of society, which ultimately reflects on the firm's value....

Dec, 2024 pp. 251-266 96 views 12 downloads

77

Research Article DOI: 10.68022/kajarap.2024.3kiv6j4x

DETERMINANTS OF ENTREPRENEURSHIP INTENTION: THE MODERATING ROLE OF SELF-EFFICACY

MOHAMMAD MODIBBO HAMZA^*

This study examines the determinants of entrepreneurial intention among the final year science students of Nigerian universities. Primarily the study explored the direct effects of entrepreneurship education, entrepreneurship orientation and the role of self-efficacy as a potential moderator on the relationship between these determinants and entrepreneurship intention. Partial Least Squares (PLS) ...

Jun, 2024 pp. 255-272 68 views 3 downloads

78

Research Article DOI: 10.68022/kajarap.2025.z71641vm

THE EFFECT OF SUSTAINABILITY REPORTING ON FIRM VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA

Charles Ogbumah^*, Murtala Abdullahi, Nasirudeen Abubakar, Benjamin Kumai Gugong

This study delves into the impact of sustainability reporting on the firm value of listed oil and gas firms in Nigeria from 2013 to 2022. The study considered a population of twelve (12) listed oil and gas firms. The census sampling technique was used by considering the population as sample. However, the population was adjusted to accommodate firms with adequate data for analysis. Therefore, a sam...

Jun, 2025 pp. 257-270 52 views 4 downloads

79

Research Article DOI: 10.68022/kajarap.2024.e10hpark

THE IMPACT OF CORPORATE GOVERNANCE ON EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Adams Christiana^*

This study examines the impact of corporate governance on earnings management in 16 out of 21 listed consumer goods firms on the Nigerian Exchange Group from 2014 to 2023. Census sampling technique and filtering were applied to select the sample. The study employed correlational and descriptive designs, and multiple linear regressions were employed to analyse the data. The results reveal that boar...

Dec, 2024 pp. 267-282 68 views 3 downloads

80

Research Article DOI: 10.68022/kajarap.2026.22eeyglp

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE OF LISTED INFORMATION COMMUNICATION AND TECHNOLOGY FIRMS IN NIGERIA

Ochei K. Peter^*, Nasirudeen Abubakar, Gloria Pam Dachomo

This study addresses the growing need for empirical evidence on the financial outcomes of CSR initiatives in the Nigerian ICT sector, a context characterised by rapid digital transformation, institutional weaknesses, and high socio-economic expectations. This study investigates the impact of Corporate Social Responsibility (CSR) on the financial performance of listed Information and Communication ...

Jun, 2026 pp. 269-290 51 views 1 downloads