Articles

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142 articles
81
Research Article DOI: 10.68022/kajarap.2025.r03ikyge

EFFECT OF RISK MANAGEMENT COMMITTEE ATTRIBUTES ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Ojo Ozovehe Joseph*, Umar Abubakar, A.O TESLEEM

This study examined the effect of risk management committee attributes on financial performance of listed deposit money banks in Nigeria. The study used census sampling approach to arrive at thirteen (13) listed deposit money banks in Nigeria from the population. Secondary data was collected from the audited annual reports of the thirteen (13) listed deposit money banks in Nigeria from the period ...

Jun, 2025 pp. 271-283 79 views 3 downloads
82
Research Article DOI: 10.68022/kajarap.2024.67l5lnlv

EMPIRICAL INVESTIGATION OF THE NEXUS BETWEEN FIRM COMPENSATION POLICY AND OWNERSHIP STRUCTURE IN NIGERIA LISTED FIRMS

DENNIS ONUTOMAHA AKRAWAH*, MARLEY OSAYANDE IYAMU, IMADE IDUOZEE

The study focused on the empirical investigation of the nexus between firm compensation policy and ownership structure in Nigeria listed firms. The objectives of the study were to investigate the relationship between employee compensation policy, management compensation policy and chairman compensation policy and ownership structure. The ex-post-facto design was employed for the collection of seco...

Jun, 2024 pp. 273-284 68 views 3 downloads
83
Research Article DOI: 10.68022/kajarap.2024.ir83e1t1

CORPORATE ATTRIBUTES AND ENVIRONMENTALACCOUNTING DISCLOSURE OF LISTED INDUSTRIAL FIRMS IN NIGERIA

Adejuwon Ayodeji. M*, Alade Muyiwa E, Agbaje Wale H, Olorunfemi Oladele E

Environmental impacts of companies' activities have resulted into agitation for increased in environmental accounting disclosure, while the significance of corporate performance propelled companies globally to look for strategies of reducing the negative impact of companies on the environment. This study therefore investigated the effect of corporate attributes on environmental accounting disclosu...

Dec, 2024 pp. 283-296 76 views 3 downloads
84
Research Article DOI: 10.68022/kajarap.2025.5uqgiadt

BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA: A CAUSALITY ANALYSIS

Peter Banjo Akingbade*

This study examined the relationship between board characteristics (BC) and earnings management (EM) of selected listed consumer goods companies in Nigeria in terms of their causal relationship. The study used a dataset of nineteen (19) consumer goods that were listed on the floor of the Nigeria Exchange Group from 2010 to 2022 It examined how four BC (board size (BDS), gender diversity (BGD), ind...

Jun, 2025 pp. 284-303 41 views 3 downloads
85
Research Article DOI: 10.68022/kajarap.2024.szq5zggq

CEO EXPERIENCE AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Idris Mohammed*, Joshua Okpanachi, O. YAHAYA, Suleiman Tauhid

This study examines the effect of CEO 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. A correlational and ex-post factor research design is considered suitable ...

Jun, 2024 pp. 285-296 76 views 4 downloads
86
Research Article DOI: 10.68022/kajarap.2026.3mmgzlrx

BEHAVIOURAL ATTRIBUTES AND FINANCIAL WELLBEING OF WOULD-BE RETIREES IN NIGERIA

James Kyoun Gaiya*, Samson Nyahas, Livinus Maimako

Financial wellbeing in later life has become increasingly dependent on individual behavioural capacity in developing economies where institutional retirement protections remain fragile. Despite Nigeria’s Contributory Pension Scheme, retirement outcomes remain uncertain, shifting responsibility for preparedness toward employees. This study examines the behavioural determinants of financial wellbein...

Jun, 2026 pp. 291-306 12 views 1 downloads
87
Research Article DOI: 10.68022/kajarap.2024.mvn38a37

USER PERCEPTIONS ON THE ADOPTION OF BLOCKCHAIN TECHNOLOGY IN ACCOUNTING PRACTICES IN NIGERIA.

Dauda Ibrahim A*, Dauda I. Musa

Blockchain technology has the potential to revolutionize accounting practices by providing enhanced transparency, security and efficiency. This study explores the perceptions of accounting professionals regarding the adoption of blockchain technology in accounting practices, while also identifying factors influencing such adoption. The study evaluates the current level of awareness and understandi...

Dec, 2024 pp. 297-310 85 views 10 downloads
88
Research Article DOI: 10.68022/kajarap.2024.pdpztf0q

EFFECT OF HUMAN AND STRUCTURAL CAPITAL EFFICIENCY ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

NASIRU RABIU*, Joshua Okpanachi, O. YAHAYA

The study investigates the effect of human and structural capital efficiency on the financial performance of listed manufacturing firms on the Nigeria Exchange Group. Given the significant role of the manufacturing sector in Nigeria's economy, understanding the determinants of financial success within this industry is crucial. This study employs a comprehensive methodology encompassing financial a...

Jun, 2024 pp. 297-314 58 views 3 downloads
89
Research Article DOI: 10.68022/kajarap.2025.yndawngs

THE DETERMINANTS OF ENTERPRISE RISK MANAGEMENT OF LISTED INSURANCE FIRMS IN NIGERIA

Kabir Abdullahi*, Isuwa Dauda, Hauwa Sanusi Junaidu

The study the determinants of enterprise risk management of listed insurance firms in Nigeria from 2014 to 2023. The study used descriptive research design. The population of the study was twentytwo (22) listed insurance firms in Nigeria as at December, 2023 and a sample size of 20 listed insurance firms using the judgemental sampling technique and with the aid of filtering criteria that is based ...

Jun, 2025 pp. 304-318 37 views 2 downloads
90
Research Article DOI: 10.68022/kajarap.2026.knoticlk

EDUCATIONAL FINANCING AND PERFORMANCE OF ACADEMIC CAPACITY IN NIGERIAN FEDERAL UNIVERSITIES

Fodio Musa Inuwa*, Jacob O. Ame, Usman Musa Musa, Isiguzo Joy Onyekachi

The performance of Federal Universities in Nigeria is one of the key determinants of the nation’s academic and technological development, yet insufficient financing continues to constrain their ability to deliver quality teaching, learning, and research. This study examines the effect of educational financing on academic capacity in Federal Universities in Nigeria, focusing on the provision of phy...

Jun, 2026 pp. 307-323 43 views 1 downloads