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ALINNO, Francis ChidiDepartment of Business Administration and ManagementSchool of Business StudiesAkanu Ibiam Federal Polytechnic, Unwana, Ebonyi Statealinoy2000@yahoo.comABSTRACTFraud, a prevalent crime across the globe, targeted at vulnerable people/agencies and businesses, is now aserious concern with significant financial and non-financial harm to the growth of Nigeria’s economy. Itseconomic menace was one of the thrusts for designing Central … Read more

OKAFOR, Victor IkechukwuDepartment of AccountingMichael Okpara University of Agriculture, Umudikevi.okafor@mouau.edu.ngARIWA, Florence OnyinyeDepartment of Banking and FinanceMichael Okpara University of Agriculture, Umudikeflorony4j@gmail.comONODI, Benjamin EzugwuDepartment of AccountingMichael Okpara University of Agriculture, Umudikebenonodi@yahoo.com ABSTRACTTarget dividend payouts have traditionally been explained by taxes and functions of capital providers’decisions, as well as profits made by the banks. This has affected … Read more

ADEUSI, Sunday AmosAdekunle Ajasin UniversityAkungba Akoko, Ondo State Nigeriaamos.adeusi@aaua.edu.ngABSTRACTCredibility of information emanating from audited financial reports of corporate firms is germane tostakeholders because it guides decisions-making. However, opportunistic behaviors of capital users,especially in terms of earnings management in smoothing corporate incomes has called most financialreports of firms to questioning. This study investigated influence of audit … Read more

HASSAN, IsmailaDepartment of Accounting, Faculty of Management SciencesKaduna State University, Kaduna, Nigeriaismailahassan65@gmail.comHASSAN ALHAJI, TankoDepartment of Accounting, Faculty of Management SciencesKaduna State University, Kaduna, Nigeriatankohassan1996@gmail.com ABSTRACTThis study examined determinants of profitability of listed deposit money banks (DMBs) in Nigeria from2013 to 2022 financial years. The study specifically probed the roles of capital adequacy ratio and nonperforming … Read more

DANKIMBA, Lawal MuhammadDivision of General Studies,Kebbi State University of Science and Technology, Aliero, Nigerialawalmkb@gmail.comAMINU, Mohammed IbrahimDepartment of Business Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriamiaminusscholar@yahoo.comKARWAI, Suleiman AbdullahiDepartment of Business Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriakarwaisa@yahoo.co.ukMADU, Abdulrazak YugudaDepartment of Public Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriaabdulrazakmadu@yahoo.com ABSTRACTThis study examined the mediating role of entrepreneurial … Read more

ALAMBA, Chukwuma SamuelDepartment of Business AdministrationMichael Okpara University of Agriculture, Umudike, Abia Statealambacs@gmail.comENYA, Alphonsus AzubuikeDepartment of Banking and FinanceMichael Okpara University of Agriculture, Umudike, Abia Stateenya_alphonsus@yahoo.comABSTRACTThe study examined the impact of insurance receivables on Nigeria’s economic growth. Specifically,the study examined short-run impact of insurance receivables on economic growth in Nigeria; long-runeffect of insurance receivables on … Read more

AKUME, James TerkendeDepartment Of AccountancySchool of Management SciencesFederal polytechnic Wannune, Benue-Nigeriaakume5655@gmail.comABSTRACTThe study investigated effect of voluntary disclosure on value relevance of accounting information oflisted industrial goods firm. Correlation and descriptive research design was adopted. The populationof the study comprised 13 industrial goods firm listed on the Nigerian exchange group. A sample of11 listed industrial goods … Read more

OLORUNTOBA, Jeremiah G.Department of Business AdministrationJoseph Sarwuan Tarka University, Makurdi Benue State, Nigeriajeremiaholoruntoba.oj@gmail.comJATO, Terungwa P. J.Department of Business AdministrationJoseph Sarwuan Tarka University, Makurdi Benue State, Nigeriajeremiaholoruntoba.oj@gmail.comABSTRACTThe study examined the effects technological alliance and marketing alliance on performance of depositmoney banks in Makurdi, Benue State, Nigeria. Primary data was obtained from a sample of 167respondents with … Read more

AYUBA, Philemon DananDepartment of Insurance and Acturial ScienceFaculty of Management SciencesUniversity of Lagos, Akoka, Lagos Stateayubaphilemond@gmail.comADELEKE, Ismail AdedejiDepartment of Insurance and Acturial ScienceFaculty of Management SciencesUniversity of Lagos, Akoka, Lagos Stateiadeleke@unilag.edu.ngNAFIU, Najimu AyindeDepartment of InsuranceSchool of Management SciencesFederal Polytechnic Ilaro, Ogun Statenafiunajm@yahoo.comABSTRACTThe compulsory contributory pension scheme seeks to among others ensure every eligible retiree enjoysretirement … Read more

AMINU, RabiuDepartment of Accounting, Bayero University Kanoaminurabiu212@gmail.comSADIQ, Rabiu AbdullahiDepartment of Accounting, Bayero University Kanoassadiqu2000@yahoo.comABSTRACTThis study examined financing working capital investment among small businesses in Kano using aquantitative and qualitative approach. The study used descriptive statistics to analyse data; and foundthat small firms mostly rely on internal sources (retained profit, early settlement discount, and delayedpayment to … Read more