Volume 9, Issue 1 (June)

1

Research Article DOI: 10.68022/kajarap.2024.6d26qn26

RISK ASSESSMENT AND ASSETS QUALITY OF FINANCIAL INSTITUTIONS IN NIGERIA

CHARLES SEGUN ILELABOYE^*

Risk assets creation constitute the most prominent and primary source of earnings to financial institutions across the globe. It therefore becomes imperative that these activities must be properly assessed to mitigate credit risk thereof. The objective of this study was to find out the effect of risk assessment on the risk assets quality of financial institutions in Nigeria using board credit comm...

Jun, 2024 pp. 1-18 54 views 4 downloads

2

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. 19-32 213 views 5 downloads

3

Research Article DOI: 10.68022/kajarap.2024.bfbtbwjp

ACCOUNTING INFORMATION AND DIVIDEND PAYOUT OF LISTED OIL AND GAS FIRMS IN NIGERIA

ANDREW GAMALIEL^*, Nuraddeen Usman Miko, BLESSING DUNIYA

A company's main goal and objective is to maximize profit in order to meet shareholder expectations for dividend payments. Any investor whether an institutional investor or an individual the goal is the maximization of expected returns from their investments to a suitable point. As such, investors will desire to invest their resources in stocks of company with a higher dividend which will eventual...

Jun, 2024 pp. 33-48 50 views 6 downloads

4

Research Article DOI: 10.68022/kajarap.2024.mb4w3xtu

VALUE ADDED TAX AND REVENUE GENERATION IN NIGERIA: A CONCEPTUAL APPROACH

CLEMENT OKO SIMON^*, HARUNA DADDA'U

The value added tax (VAT) has emerged as a significant means of generating revenue for the Nigerian Government in recent times, however with its attendant problems due to tax evasion and tax avoidance, it has continued to lower revenue. The objective of this study is to examine the contribution of value added tax to government revenue by analysing data from 1994 to 2022. The study employs secondar...

Jun, 2024 pp. 49-61 24 views 6 downloads

5

Research Article DOI: 10.68022/kajarap.2024.czsssnfs

EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN INTEGRATED REPORTING DISCLOSURES AND SUSTAINABILITY PERFORMANCE IN NIGERIA

ABDULLAHI MASUD^*, MUSA UBA ADAMU, ABDULLAHI BABANDAKO YUSUF, MUHAMMAD M. MUSA

This study investigates the effect ofaudit quality on the relationship between integrated reporting disclosure and sustainability performance in Nigeria. Therefore, the main objectives of the study are, one to examine the effect of integrated reporting and its components on sustainability performance. Two, introduces audit quality as a moderating variable and investigate its moderating (interactio...

Jun, 2024 pp. 62-76 71 views 5 downloads

6

Research Article DOI: 10.68022/kajarap.2024.zpj7hgsd

DETERMINANTS OF PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ACHEMA FRIDAY^*, Isuwa Dauda

This study examines the determinants of profitability of listed deposit money banks in Nigeria for fifteen years (15) from 2007 to 2021. The population of the study consists of fourteen (14) deposit money banks listed in Nigerian Exchange Group. In arriving at the sample size of twelve (12) banks, the filtering criteria was employed. Data were sourced secondarily from the audited annual reports of...

Jun, 2024 pp. 77-96 45 views 11 downloads

7

Research Article DOI: 10.68022/kajarap.2024.jqvmyk0d

BOARD INDEPENDENCE AND OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

ABUBAKAR ADAMU^*, HARUNA DADDA'U, SAIFULLAHI ABDULLAHI MAZADU

Financial scandals around the world are blamed on wide spread alteration in accounting earnings by managers. Board independence and ownership structure are expected to enhance the financial performance. Hence, the study investigates the effect of board independence and ownership structure on financial performance of listed deposit money banks (DMBs) in Nigeria. The variables used were board indepe...

Jun, 2024 pp. 97-108 70 views 5 downloads

8

Research Article DOI: 10.68022/kajarap.2024.pmn9fti1

ARTIFICIAL INTELLIGENCE: A PATHWAY FOR THE ACCOUNTING PROFESSION

SANI SAMINU^*, INYANG ERNEST EBONG

Information provision is the hallmark of accounting and the complexities tied to businesses and practices of accounting is posing a threat to quality of accounting information, hence the idea of artificial intelligence in handling accounting problems. With evolution in business idea and accounting practices, artificial intelligence (AI) provides a platform for accountant to be pro-active in provid...

Jun, 2024 pp. 109-118 25 views 5 downloads

9

Research Article DOI: 10.68022/kajarap.2024.cdcnz8ux

CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA: MODERATING ROLE OF SUSTAINABILITY REPORTING

UMAR BULAMA DANJUMA^*, Isuwa Dauda

This study examined the impact of capital structure on financial performance of listed insurance firms in Nigeria with the moderating role of sustainability reporting and audit quality services as a control variable from 2012 to 2021. The population of this study consist of twenty-one (21) listed insurance firms listed in the Nigeria Exchange Group as at December, 2021. The sample size of the stud...

Jun, 2024 pp. 119-134 119 views 7 downloads

10

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 33 views 4 downloads

11

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 44 views 5 downloads

12

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 40 views 6 downloads

13

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 48 views 8 downloads

14

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 54 views 7 downloads

15

Research Article DOI: 10.68022/kajarap.2024.i4yd70hg

THE NEXUS BETWEEN TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA

KOLAWOLE OLABISI^*, HARUNA DADDA'U

This paper looked at the connection between tax revenue and Nigeria's economic growth in Nigeria. It examined the influence of goods and services tax, customs and excise taxes, and corporate tax on the country and its economic growth. The CBN's statistical data covering the years 1998 through 2023 were the source of the time series data utilised. Corporation tax, value added tax, customs and excis...

Jun, 2024 pp. 207-216 22 views 8 downloads

16

Research Article DOI: 10.68022/kajarap.2024.pzxe3ol0

CORPORATE GOVERNANCE AND ACCOUNTING CONSERVATISM OF LISTED BREWERY FIRMS IN NIGERIA

UGBAH A. ANDREW^*

The study investigated the influence of corporate governance on accounting conservatism of listed brewery firms in Nigeria. The study made use of ex-post facto research design for the collection of secondary data. The population for the study consisted of listed brewery firms in Nigerian Exchange Group (NGX) as at 31st December, 2022. The sampled firms must fulfill the responsibility of disclosing...

Jun, 2024 pp. 217-228 40 views 4 downloads

17

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 89 views 4 downloads

18

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 66 views 3 downloads

19

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 80 views 4 downloads

20

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 76 views 4 downloads

21

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 82 views 5 downloads

22

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 64 views 5 downloads

23

Research Article DOI: 10.68022/kajarap.2024.rzcfremg

EFFECT OF OWNERSHIP STRUCTURE ON EMPLOYEE COMPENSATION: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

DENNIS ONUTOMAHA AKRAWAH^*, BENSON AISAGBONBUOMWAN ESAN

This study examined ownership structure and employee compensation. The objective of the study is to examine the effect of institutional ownership, managerial ownership and foreign ownership on employee compensation. The empirical research design was employed in the collection of secondary data from listed manufacturing firms in the Nigeria Exchange Group for the period of 2016 to 2022, and analyse...

Jun, 2024 pp. 315-327 72 views 2 downloads