Articles

Browse our published research articles

142 articles
1
Research Article DOI: 10.68022/kajarap.2024.o8pnp95i

CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE (CSED) AND FINANCIAL PERFORMANCE IN NIGERIAN INDUSTRIAL GOODS COMPANIES

ABDULRAHMAN ABUBAKAR*, ALIYU AHMED ABDULLAHI, SULE MUSTAPAHA ATTAH, A.O TESLEEM

This study examined the effect of Corporate Social and Environmental Disclosure (CSED) on the financial performance of industrial goods companies in Nigeria. This study is important as it describes the level of CSED impact on company's financial performance. This study used Environmental Disclosure (ED) and Social Disclosure (SD) as independent variables, Return on Equity (ROE) and Tobin Q as meas...

Jun, 2024 pp. 19-32 196 views 5 downloads
2
Research Article DOI: 10.68022/kajarap.2024.9wo79ljm

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY (CSR) EXPENDITURE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Alheri Grace Dauda*, Murtala Abdullahi, Benjamin Kumai Gugong

This study examined the impact of corporate social responsibility expenditure on financial performance of listed deposit money banks in Nigeria. On the methodology, the ex-post factor research design was employed in an attempt to achieving the objective of the study. Asample of eleven (11) out of a total population of fourteen (14) listed deposit money banks in Nigeria was selected for the study. ...

Dec, 2024 pp. 31-42 169 views 4 downloads
3
Research Article DOI: 10.68022/kajarap.2026.aybyxic9

CORPORATE MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE INDUSTRY IN SOUTHWESTERN REGION OF NIGERIA

Ojedele, Mofoluwaso Iyabode*

Although financial performance is one of the most critical key factors in competitiveness and sustainability of manufacturing firms, there are still many food and beverage companies in the south western part of Nigeria who are facing challenges at the operational and managerial level that is threatening their financial performance. Therefore, the study examined the effect of the corporate manageme...

Jul, 2026 pp. 40-51 166 views 4 downloads
4
Research Article DOI: 10.68022/kajarap.2026.tm1cc7r2

ENVIRONMENTAL AUDITING AND ENVIRONMENTAL PERFORMANCE OF LISTED COMPANIES IN SUB-SAHARAN AFRICAN COUNTRIES

Adeusi Amos Sunday*, Adegbayibi Timothy Adesanmi, Gbadamosi Racheal Modope

Assurance services are encapsulated in environmental auditing of corporate entity in order to assured or attested to the credibility of environmental compliance of corporate entity to the environmental stakeholders and to authenticate their environmental performance. Thus, the study examined the effect of environmental auditing on the environmental performance of listed companies in Sub-Saharan Af...

Jul, 2026 pp. 1-26 152 views 14 downloads
5
Research Article DOI: 10.68022/kajarap.2026.xwzgurnv

FINANCING DECISIONS AND FIRM VALUE: EMPIRICAL EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Salaudeen Toheeb*, Ogidi Samson Olofu, Oriaje Benjamin Caleb

The consequence of economic uncertainties is reflected in the fluctuating shareholder value of firm in the Nigeria manufacturing sector. The sector experienced a severe decline in general operation, shock in earnings and breach of debt covenant which was primarily attributed to a reduction in disposable earnings of customers, supply chain blockage, exchange rate fluctuation, continuous naira deval...

Jul, 2026 pp. 90-105 125 views 6 downloads
6
Research Article DOI: 10.68022/kajarap.2024.un1q5le0

MODERATING EFFECT OF BOARD OWNERSHIP ON THE RELATIONSHIP BETWEEN INFORMATION ASYMMETRY AND SHARE PRICES OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

Ibrahim Lawal*, Joshua Okpanachi, Agbi Eniola Samuel, Suleiman Tauhid

This study examined the moderating influence of board ownership on the relationship between information asymmetry and share prices among listed financial service firms in Nigeria. Utilizing a correlational research design, the study encompasses 53 financial service firms as of December 31, 2022, employing a census sampling technique to select a sample of 36 firms. Over an 11-year period (2012–2022...

Dec, 2024 pp. 1-14 125 views 4 downloads
7
Research Article DOI: 10.68022/kajarap.2026.vgx6l0sh

DIGITAL CURRENCIES AND ACCOUNTING PROCEDURES: A CONCEPTUAL REVIEW

Adetifa Gideon Bamidele*, Worimegbe Temitope Mariam

Digital currencies and assets (which include cryptocurrencies, central bank digital currencies, among others) are reorganizing financial systems globally and accounting is evolving accordingly. They are difficult to recognize, measure, value, and disclose in financial statements because they are decentralized, subject to price volatility, and technologically complex. This study offers a discussion...

Jun, 2026 pp. 653-665 123 views
8
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. 405-420 115 views 3 downloads
9
Research Article DOI: 10.68022/kajarap.2025.acmybziy

EFFECT OF BOARD CHARACTERISTICS ON COMPREHENSIVE INCOME AMONG THE LISTED FIRMS IN NIGERIA

Ibrahim Yabagi Salisu*, Usman Baba Aliyu, Salisu Abubakar, Fatima Zahra Othman

This study investigates the impact of board characteristics on comprehensive income among listed firms in Nigeria, focusing on board size, independence, and gender diversity. Utilizing secondary data from 324 firm-year observations spanning 2019 to 2023, the study adopts multiple regression techniques. The findings reveal that board size and board independence positively influence comprehensive in...

Jun, 2025 pp. 13-31 114 views 4 downloads
10
Research Article DOI: 10.68022/kajarap.2026.vipen2ok

FINANCIAL LEVERAGE AND DIVIDEND POLICY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Adekunle Kikelomo J*, Fatoki Olawale J, Ogidan Oladapo I

This study investigated the impact of financial leverage on dividend policy of quoted industrial goods firms in Nigeria. This paper examined the influence of debt-to-equity ratio (DER), debt-to-asset ratio (DAR), and interest coverage ratio (ICR) on dividend per share. Correlational research design was adopted and employed secondary panel data obtained from the audited financial statements of ten ...

Jul, 2026 pp. 27-39 111 views 5 downloads