SAMUEL Ejiro Ywhejevwe-TogboloDepartment of AccountingDennis Osadebay Unversity, AsabaDelta State, Nigeria FESTUS Elugom UboguDepartment of AccountingDennis Osadebay Unversity, AsabaDelta State, Nigeria OKWOMA A.A.Department of Business EducationCollege of Education WarriDelta State, Nigeria ERUME F.O.Department of Business EducationCollege of Education WarriDelta State, Nigeria ABSTRACTFirm characteristics include firm size, leverage, liquidity, sales growth, asset growth and turnover. Othersinclude ownership … Read more

IBEGBULEM, Andreas Brutus, Ph.DDepartment of Business AdministrationFaculty of Administration and Management SciencesDelta State University of Science and Technology, OzoroDelta State, Nigeria.Orcid: https://orcid.org/0009-0000-0892-7474bruabel2512@gmail.com ONORIODE, Omorho Humphrey, Ph.DCorresponding AuthorDepartment of Business Administration,Faculty of Administration and Management SciencesDelta State University of Science and Technology, OzoroDelta State, NigeriaOrcid: https://orcid.org/0009-0009-4964-1187onoriodehumphrey74@gmail.com. ABSTRACTThe study examined the influence of innovative, achievement and role … Read more

IREJEH, Enaikpobomene MinaDepartment of Marine Economics and Finance,Nigeria Maritime University, Okerenkoko,Delta State, Nigeria.E-MAIL: irejehmina@gmail.com OKORO, Longlife OweiDepartment of Marine Economics and Finance,Nigeria Maritime University, Okerenkoko,Delta state, Nigeria.Email: longlifeokro@gmail.com MARKWE, Henry SomayinaDepartment of Banking and Finance,Delta State Polytechnic, Ogwashi-Uku,Delta State, Nigeria.Email: henrysomayina@gmail.com ABSTRACTThis study examined the influence of microfinance bank (MBs) on the Nigerian economy from2000 … Read more

GEORGE, Ayebaiduate GeorgeDepartment Business EducationCollege of Education, SagbamaBayelsa State, NigeriaCorresponding Authorprince.george1710@gmail.com08038897542 ISAAC, Jasper BoroDepartment Business EducationCollege of Education, SagbamaBayelsa State, Nigeriaprince.george1710@gmail.com09032127895 ABSTRACTThe study examined work-life balance and operational efficiency of tertiary institutions in Bayelsa Statewith focus on work-life balance with dimensions of recreational facility, flexible work schedule;operational efficiency with measures of academic efficiency. The study … Read more

UGBAH, A. Andrew.Department of Accounting and Finance,University of Delta, Agbor, Delta State, Nigeria.E-mail: ugbahaa@gmail.com ABSTRACTThe study investigated the nexus between audit firm characteristics and earnings management among quoted insurance companies in Nigeria. Audit firm characteristics is examined in terms of audit fees, auditor experience, audit quality, and auditor switching. The population of the study consists … Read more

ALIYU Baba Usmanubabaali3131@gmail.com+2348065808572Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria SALIHU Ndagindagisalihu@gmail.com+2348036935658Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria MASUD Abdullahitalk2masud2008@gmail.com+2348032170149Department of Business Administration, Ibrahim Badamasi Babangida University, Niger State, Nigeria FATIMA Uthman ZahraUmminsalma16@gmail.com.+2347035622108Department of Accounting, Ibrahim Badamasi Babangida University, Niger State. Nigeria. ABSTRACTThe adoption of International Financial Reporting Standards (IFRS) … Read more

IKECHI Prince Obinna, Ph.DDepartment of MarketingFaculty of Management SciencesIgnatius Ajuru University of Education, RumuolumeniPort HarcourtPrince.ikechi@iaue.edu.ng; obinnapikechi@yahoo.comCorresponding author08033429869 NKWEDE Maria-Friday C, Ph.DDepartment of MarketingFaculty of Management SciencesEbonyi State UniversityAbakalikimaria.nkwede@ebsu.edu.ng07039738739 ABSTRACTThis study examines the moderating role of social media network on the interplay between valueco-creation and customer loyalty among apparel designers in post COVID-19 Nigeria.Hypotheses were formulated … Read more

MUHAMMED YazeedAhmadu Bello University, ZariaEmail: yazeedmuhammed3@gmail.comPhone No: 07069090472 ABUBAKAR Mohammad MayanchiDepartment of Business Administration,Faculty of Management Science,University of LagosEmail: mayanchi2018@gmail.comPhone No.: 08069262852 ALIYU Magaji MafindiPetroleum Training Institute (PTI), Effurun, Delta StatePhone No.: 08037024446 ABSTRACTDespite the usefulness of the Theory of Planned Behavior (TPB) in predicting intention andbehavior, the results of social norms as one of … Read more

ATURU-AGHEDO, CalorineDepartment Of Business AdministrationNational Open University Of Nigeriacaturu-aghedo@noun.edu.ng+2348033060214 CHUKWUMA, Nancy NnenaDepartment Of Business AdministrationNational Open University Of Nigeriannchukwuma@noun.edu.ng+2348033102878 OKHIRIA, Vincent OmozojieDepartment Of Business AdministrationNational Open University Of Nigeriaokhiriavincent@yahoo.com or nou215000415@noun.edu.ng+2348060966466 ABSTRACTThe main aim of this study was to examine the influence of cultural diversity on successful mergers andacquisitions in the banking industry in Nigeria. … Read more

ORDU, Chile UmezurikeDepartment of AccountingRivers state university.zurikings@gmail,com/ chile.ordu@ust.edu.ng08179720250. OGBONNA, Felix Ibezim. Department of AccountingRivers state universityFelix.ogbonna@ust.edu,ng ABSTRACTThe study south to ascertain the relationship between tax evasion and tax revenue, evidence from federalinland revenue service, Nigeria. Cross-sectional survey research design was adopted 191 respondentswere drawn from a population of 360 revenue employees across the eighteen (18) … Read more