CHIKEZIE, JudeFederal College of Wildlife ManagementNew-Bussa Niger State Nigeriaowoannes1010@gmail.comADEDEJI, Emmanuel OlusholaFederal College of Wildlife ManagementNew-Bussa Niger State NigeriaATTAHIRU, HamzaFederal College of Wildlife ManagementNew-Bussa Niger State NigeriaMEDUNA, Patience NdidiFederal College of Wildlife ManagementNew-Bussa Niger State NigeriaABSTRACTThis study explored the tourism potentials of colonial relics and their implication for the development ofLokoja community, Nigeria. The study surveyed … Read more

OLADELE, Thomas OyetundeDepartment of ManagementNigerian Army University Biu, Borno Statetomie4real@yahoo.comALAGBE, Emmanuel AbiodunDepartment of AccountingLadoke Akintola University of Technology, Ogbomoso, Oyo State, Nigeriaeaalagbe@lautech.edu.ngOJO, Ogiegor IvieSchool of International BusinessTeesside Universityivywhyte209@yahoo.comABSTRACTThis study examined the link between management accounting techniques (represented by benchmarking,value chain accounting and balance scorecard) and performance SMEs; as well as the mediating role ofaccounting information … Read more

IYOHA, Agbonrha-Oghoye ImasDepartment of AccountingEdo State University Uzairue, Nigeriaiyoha.agbonrha@edouniversity.edu.ngIGBINOVIA, Ikponmwosa MichaelDepartment of Accounting,Edo State University Uzairue, Nigeriaigbinovia.ikponmwosa@edouniversity.edu.ngABSTRACTThis study examined environmental information disclosures and value of agro-manufacturing firms listedon the Nigerian Exchange Group (NXG). The conflicting arguments between free market capitalism andeco-modernist theorists and the paucity of empirical evidence on the place of carbon accounting,environmental consciousness, … Read more

ARIWA, Florence O.Department of Banking and Finance,Michael Okpara University of Agriculture, Umudikeflorony4j@gmail.comUREMADU, Sebastian OfumbiaDepartment of Banking and Finance,Michael Okpara University of Agriculture, UmudikeABSTRACTThe study investigated interest rate spread (IRS) and performance of deposit money banks’ (DMBs) inNigeria for the period 2007 to 2020. Specifically, the effect of IRS on three performance indicators of DMBsnamely return … Read more

OKAFOR, Victor IkechukwuDepartment of AccountingMichael Okpara University of Agriculture, Umudikevi.okafor@mouau.edu.ngEGIYI, Modesta AmakaDepartment of AccountancyGodfrey Okoye University, Enugumegiyi@gouni.edu.ngABSTRACTThe objective of this study was to examine the effect of accounting estimates on financial performance oflisted agricultural companies in Nigeria. The study adopted an ex post factor research design. Data foranalysis was gathered from 4 out of 5 … Read more

DICK, Aa-nu SundayDepartment of Office and Information ManagementFaculty of Management SciencesRivers State University, Port Harcourtaanudick@gmail.comELEKWACHI, Happiness NwanyiDepartment of Office and Information ManagementFaculty of Management SciencesRivers State University, Port HarcourtALALIBO, Otonye O.Department of Office and Information ManagementFaculty of Management SciencesRivers State University, Port HarcourtABSTRACTThis study examined Big Data tools and performance of agribusiness. The dimensions of … Read more

JOHN, Blessing AbecanDepartment of Business AdministrationFaculty of AdministrationNasarawa State University, KeffiTSAKU, David IsaacDepartment of Business Administration & ManagementCollege of Administration and Business StudiesNasarawa State Polytechnic, LafiaAMADI, Uzoma ReginaldDepartment of Business AdministrationFaculty of AdministrationNasarawa State University, KeffiABSTRACTSmall and medium scale enterprises (SMEs) have been highlighted as an important growth engine, a majordriving force and a pathway … Read more

OTALOR, John IkponwosaDepartmental of AccountingUniversity of Calabar, CalabarCross-River State, Nigeriajohn.otalor@gmail.comKANKPANG, Alphonsus KechiDepartmental of AccountingUniversity of Calabar, CalabarCross-River State, NigeriaAYANBESHISHIE, Salome AgiounimDepartmental of AccountingUniversity of Calabar, CalabarCross-River State, NigeriaABSTRACTFiscal responsibility as a term that describes openness and accountability is a precursor of fiscaldiscipline. Fiscal responsibility may remain a mirage in Nigeria unless the country takes urgent … Read more

OKEKE, Prince ChineduDepartment of AccountingFaculty of Management SciencesChukwuemeka Odumegwu University Uli, Anambra StateABSTRACTThe study’s primary focus was on financial leverage and profitability of Nigeria’s recapitalized banksfrom 2010 to 2021. The study adopted an ex post facto research design and relied on secondary dataobtained from annual reports and financial statements of deposit money banks from 2010 … Read more

MBU-OGAR, Geraldine BankuDepartment of AccountingUniversity of Calabar, Calabar, Nigeriageraldineokafa@gmail.comKANGKPANG, Kechi AlphonsusDepartment of AccountingUniversity of Calabar, Calabar, Nigeriadrkechi@gmail.comNKIRI, Joseph EnyamDepartment of AccountingUniversity of Calabar, Calabar, Nigeriajoseph.nkiri@yahoo.comIBEMBEM, Fidelis AjimDepartment of AccountingUniversity of Calabar, Calabar, Nigeriaajimibembem@gmail.comABSTRACTDisclosure and transparency are significant indices in engendering and strengthening good corporategovernance cultures. The International Corporate Governance Network (ICGN) in encouraging corporatedisclosure and … Read more