Volume 9 (2024)

1

Research Article DOI: 10.68022/kajarap.2024.4dhyhu8g

AUDITOR CHARACTERISTICS AND EARNINGS QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Onyeke, Abel Agbo^*

This study examined the effect of auditor characteristics on the earnings quality of quoted deposit money banks in Nigeria. Specifically, the study examined the individual effects of audit firm size, audit fees, auditor tenure, and auditor industry specialization on the earnings quality of quoted deposit money banks in Nigeria. The research adopted the longitudinal research design using panel data...

Dec, 2024 pp. 421-435

2

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

3

Research Article DOI: 10.68022/kajarap.2024.w74mlpoe

IMPACT OF FIRM CHARACTERISTICS ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Aminu Usman^*, Usman Suleiman, Ahmad Garba Basakkwace

This study examines the impact of firm characteristics on sustainability reporting of Listed Manufacturing firms in Nigeria from 2014-2023. The listed manufacturing firms in Nigeria are 64 as at 31st December, 2023, out of which 49 firms were selected as sample of the study after applying a filter. Specifically, the study seeks to identify the effect of firm size, leverage, managerial ownership, i...

Dec, 2024 pp. 355-370

4

Research Article DOI: 10.68022/kajarap.2024.4dq2airf

FEMALE CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Abdulazeez Abubakar^*, Murtala Abdullahi

This study examined the effect of female Chief Executive Officer (CEO) characteristics on financial performance of listed deposit money banks (DMBs) in Nigeria for the period 2007–2022. Specifically, the study seeks to investigate if female CEO characteristics (proxy by female CEO financial expertise, female CEO nationality, female CEO industry knowledge and female CEO shareholding) have any impac...

Dec, 2024 pp. 371-378

5

Research Article DOI: 10.68022/kajarap.2024.ipc2tayy

BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Ahmed Mohammed Isogah^*

The study examines the impact of board attributes and financial performance of industrial goods firms in Nigeria. The population of the study is made up of 13 industrial goods firms in Nigeria out of which 10 industrial listed goods firms were selected as sample of the study. The study covered a period of 10 years from 2014 to 2023. Secondary sources of data were used from the annual reports and t...

Dec, 2024 pp. 379-390

6

Research Article DOI: 10.68022/kajarap.2024.jbuqldxp

VALUE RELEVANCE OF ACCOUNTING INFORMATION AND SHARE PRICE OF LISTED NIGERIAN COMPANIES

Orvande D. A^*, Zayol P. I, Korna J. M

The study examined the effect of value relevance of accounting information on share price of listed Nigerian companies. The ex-post facto research design was adopted for the study. The 155 listed companies across 11 sectors on the Nigerian Exchange Group constituted the population of the study. 30 companies were selected as sample size of the study through a systematic and filter technique. The st...

Dec, 2024 pp. 391-404

7

Research Article DOI: 10.68022/kajarap.2024.2exc5i3y

WORKING CAPITAL MANAGEMENT AND FIRM'S VALUE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA

Abiola Bolaji Ibrahim^*, Ijaiya Muhammed Olayemi, Mojeed Lolade Mohammed

Working capital reflects how the company operates on a daily basis and relates to the investment of the company in short-term assets. This study examines the impact of working capital management (WCM) on the firm value of listed pharmaceutical firms in Nigeria from 2007 to 2022. Using annual financial statements as secondary data, the study analyzes key WCM indices Cash Conversion Cycle (CCC), Ave...

Dec, 2024 pp. 333-342

8

Research Article DOI: 10.68022/kajarap.2024.2ff2jasl

IMPACT OF PROFITABILITY AND LEVERAGE ON SUSTAINABILITY REPORTING OF CONSUMER GOODS FIRMS IN NIGERIA

Abbas Abdulrahman Ngadi^*, Abubakar Nafisa, Abdu Abubakar

This study examined the impact of profitability and leverage on sustainability reporting of consumer goods firms in Nigeria. The study was conducted covering the period of five (5) years covering from 2018 to 2022 over the population of twenty-six (26) out of which reports and accounts of seventeen (17) sample size of consumable goods firms were used. The extracted data of the study were analyzed ...

Dec, 2024 pp. 323-332

9

Research Article DOI: 10.68022/kajarap.2024.p5yk2wvv

CORPORATE DISCLOSURE: A DEDUCTIVE APPROACH TO LITERATURE

UMAR ALIYU^*

The aim of this study is to evaluate and review existing literature on corporate disclosure, it is an anthology of the existing literature on corporate disclosure with a view to identifying the gaps to which future empirical inquiry may be directed within the Nigerian context. The paper discusses the concept of disclosure as appraised by different authors. This review is initiated with a working d...

Dec, 2024 pp. 343-354

10

Research Article DOI: 10.68022/kajarap.2024.p422bvp9

EFFECT OF FIRM ATTRIBUTES ON SUSTAINABILITY REPORTING OF LISTED MANUFACTURING FIRMS IN NIGERIA

Abbas Abdulrahman Ngadi^*, Chechet Shaya Luka, Hamisu S. Kargi, Sabo Bello

This study investigates the effect of firm attributes on the sustainability reporting of listed manufacturing firms in Nigeria. Reports and accounts of forty-six adjusted populations were used for the extraction of data for a period of ten years (2013-2022). Moreover, multiple regression was used as the technique for data analysis. The results reveal that firm profitability was negatively signific...

Dec, 2024 pp. 311-322

11

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

12

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

13

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

14

Research Article DOI: 10.68022/kajarap.2024.on08b0p9

SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF QUOTED NONFINANCIAL FIRMS IN NIGERIA

Ohiokha Godwin^*, Wilson Osarodion Famous

This study examined empirically the effect of sustainability reporting on financial performance of quoted non-financial firms in Nigeria. The study covers a period of fifteen years with sustainability being represented by economic reporting, social reporting, and environmental reporting, while financial performance is represented by return on assets and return on equity. This study adopts the expo...

Dec, 2024 pp. 229-250

15

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

16

Research Article DOI: 10.68022/kajarap.2024.ammvvxb9

DETERMINANTS OF TAX COMPLIANCE ON TAX PAYERS IN KADUNA METROPOLIS, KADUNA STATE

Sagir Rabiu^*, Mannir Dabo, Kester Danjuma Enebi

Government at all levels in Nigeria has been making efforts to diversify revenue source, because revenue from oil is no longer sustainable. However, the contribution of revenue from taxpayers remains at insignificant level in all the states across Nigeria. Thus, the study examined the effect of quality governance and tackling of corruption on tax compliance among tax payers in Kaduna State metropo...

Dec, 2024 pp. 207-216

17

Research Article DOI: 10.68022/kajarap.2024.cvtjhbgj

BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF PENSION FUND ADMINISTRATORS (PFAS) IN NIGERIA

Oyedepo Odunayo Fasila^*, Bello Muhammed, Olaiya Abiodun Lukuman

Aresurgence of interest in corporate governance studies can be attributed to the scandals and corporate failures that have occurred recently in every part of the world. Scandals are merely the outward expressions of several underlying causes that have made corporate governance a major concern during the past twenty years. Nigeria is making progress toward financially sound pension systems that wil...

Dec, 2024 pp. 217-228

18

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

19

Research Article DOI: 10.68022/kajarap.2024.hs9lpf5i

EXPLORING THE MODERATING ROLE OF GOVERNMENT OWNERSHIP ON THE NEXUS BETWEEN BOARD ATTRIBUTES AND CAPITAL STRUCTURE OF PUBLICLY TRADED MANUFACTURING COMPANIES IN NIGERIA

Haruna Muhammed Musa^*, Muhammed Tahir Dahiru

This study investigated the moderating role of government ownership on the nexus between board attributes and capital structure of listed manufacturing companies in Nigeria using quantitative approach and a correlational research design in analyzing panel data from thirty-seven firms. Ordinary least square regression was utilized as a tool for data analysis. The outcomes derived from the analysis ...

Dec, 2024 pp. 195-206

20

Research Article DOI: 10.68022/kajarap.2024.7lj7le5q

IMPACT OF CREDIT RISK ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Manava Dauda Daniel^*, Nuraddeen Usman Miko, Usman Abbas, Idris Mohammed

The study examined the impact of credit risk on financial performance of listed deposit money banks in Nigeria. The study adopted correlation and ex-post factor research design. The population of the study consist of all listed deposit money banks in Nigeria. Census sampling technique is employed. Multiple Regression model based on ordinary least square (OLS) was adopted in analyzing the panel dat...

Dec, 2024 pp. 149-164

21

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

22

Research Article DOI: 10.68022/kajarap.2024.qzw0tsqz

EFFECT OF CAPITAL STRUCTURE AND CEO GENDER ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Bako Gideon David^*, Nasirudeen Abubakar, Benjamin Kumai Gugong

This study examined the effect of capital structure and CEO gender on financial performance of listed deposit money banks (DMB) in Nigeria for the period of ten years from 2012-2021. The study adopted the correlation and ex-post facto research design and a sample size of 13 out of a population of 14 st DMBs listed on the floor of the Nigerian Exchange Group as at 31 December, 2021. Secondary data ...

Dec, 2024 pp. 133-148

23

Research Article DOI: 10.68022/kajarap.2024.6pm4iv81

BOARD OF DIRECTOR'S ROLE IN ENSURING AUDIT QUALITY AMONG COMPANIES LISTED IN THE NIGERIAN EXCHANGE GROUP

Aliagu Samuel Chukwuka^*, Iyoha Agbonrha-oghoye Imas

This study investigates Board of Directors (BoDs) attributes and audit quality (AQ) among companies listed on the Nigerian Exchange Group (NGX). The study adopts a longitudinal research design while a census of the entire 165 non-financial companies listed in the NGX was taken as at December 31, 2022. However, annual reports were only available for 156 companies, obtained the period between 2017 a...

Dec, 2024 pp. 113-132

24

Research Article DOI: 10.68022/kajarap.2024.421mr595

IMPACT OF DISCRETIONARY PRODUCTION COST ON VALUE OF LISTED OILAND GAS MARKETING COMPANIES IN NIGERIA

Shehu Amina Lawan^*, Salihu Maimina Adamu, Rabiu Naja'atu Bala, Moses Babatunde Olanisebe

The study examined the impact of discretionary production cost on value of listed oil and gas marketing companies in Nigeria. The study used secondary panel data techniques for data analysis and interpretations in order to fully capture the objectives. The population of this study is made up of twelve oil and gas marketing companies listed NGX for a period of thirteen (13) years (2010-2022). Out o...

Dec, 2024 pp. 73-84

25

Research Article DOI: 10.68022/kajarap.2024.c0c58gmy

EFFECT OF LIQUIDITY RISK AND LIQUID ASSET ON THE PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Aitimon Joseph^*, Mamman Salisu, Badara Mu'azu Saidu, Isma'il Tijani Idris

Global financial meltdown in the past decade clearly exposed significant failures within the structures of the financial systems that support liquidity risk management in banks across the world. The research aims at establishing the effect of liquidity risk on the profitability of listed deposit money banks in Nigeria. Study was centered on a representative sample of 14 listed deposit money banks ...

Dec, 2024 pp. 85-98

26

Research Article DOI: 10.68022/kajarap.2024.p7xhjwl7

DIVIDEND POLICY AND FIRM VALUE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Dachomo, Gloria Pam^*

This study examines dividend policy on firm value of listed consumer goods firms in Nigeria. Proxies to measure dividend policy are dividend pay-out ratio and retained earnings, while the firm value is proxied by Tobin's Q within the period from 2016 to 2022. Panel data was used to analyse the data sourced from the individual financial reports of the listed consumer goods firms. The study employed...

Dec, 2024 pp. 99-112

27

Research Article DOI: 10.68022/kajarap.2024.2y3jhvmd

MODERATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN RISK GOVERNANCE 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 moderating effect of intellectual capital on 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 st Exchange Group as at 31 December, 2022. The study period was twelve years from 2011 to 2022. The ...

Dec, 2024 pp. 61-72

28

Research Article DOI: 10.68022/kajarap.2024.zoazojoy

OWNERSHIP STRUCTURE AND CASH HOLDING OF LISTED SERVICE FIRMS IN NIGERIA: THE MEDIATING EFFECT OF FINANCIAL LEVERAGE

Moses Babatunde Olanisebe^*, Fadheela Uba Jahun, Esther Olawumi Abiola

This study examines the mediating effect financial leverage on the relationship between ownership structure and cash holdings of listed service in Nigeria. The study employed correlational research design using data from the Nigeria Exchange Group (NGX) over the period of fourteen years (2010- 2023). Data was extracted from the annual report and accounts of the seventeen out of twenty-two listed s...

Dec, 2024 pp. 43-60

29

Research Article DOI: 10.68022/kajarap.2024.vcaa3dcm

SERVICE QUALITY AND CUSTOMER SATISFACTION IN BANKING INDUSTRY DURING CASHLESS POLICY IN BIDA LOCAL GOVERNMENT

Ochimana Philip, Abdullahi Babandako Yusuf^*, Shuaibu Sayedi Ndagi

Today, a variety of market participants use service quality as a crucial tool to help them establish themselves in the market effectively. Additionally, a happy client is likely to remain a devoted one and return to the bank. However, this study examined the impact of customer satisfaction on service quality in the Nigerian banking sector. Data was sourced through the questionnaires distributed to...

Dec, 2024 pp. 15-30

30

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

31

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

32

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

33

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

34

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

35

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

36

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

37

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

38

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

39

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

40

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

41

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

42

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

43

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

44

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

45

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

46

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

47

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

48

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

49

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

50

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

51

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

52

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

53

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

54

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