International records × 1880 ×
The Nexus Between the Revised Finance Act 2023 And company Income Tax & Value Added Tax in Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examines the impact of the Revised Finance Act (2023) on corporate tax obligations in Nigeria, with a specific focus on company tax, Value Added Tax (VAT), and education tax. The primary objectives are to assess how the Revised Finance Act influences company tax payabl…
Bivariate volatility modelling of the impact of crude oil prices on Nigeria exchange rate
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study conducts a bivariate volatility analysis of crude oil prices and Nigeria’s exchange rate using data from 2010 to 2024 (180 observations). It employs descriptive statistics, cross-correlation, Granger causality, Johansen cointegration tests, and both VAR and DBEKK MGARC…
Driving Stability and Returns: An Empirical Analysis of Financial Soundness and Profitability in Nigeria’s Listed Commercial Banks
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study investigates the impact of financial soundness on the profitability of listed commercial banks in Nigeria, with a focus on the determinants of return on assets (ROA).Specifically, the influence of capital adequacy ratio (CAR), operational efficiency (OPE), and non-perf…
Assessment of Jungle Justice Practices in Abak Local Government Area, Akwa Ibom State, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The prevalence of criminal activities in Abak Local Government Area has motivated inhabitants to adopt jungle justice as a strategy for crime prevention and control. The study was an assessment of jungle justice practices and crime control in Abak Local Government Area, Akwa Ibom…
THIESSEN MAPPING OF SPATIAL FEATURES INFLUENCE ON COMMERCIAL REAL ESTATE INVESTMENT IN IKEJA, LAGOS STATE
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Purpose: This study uses Thiessen polygons to examine the spatial influence of key spatial features on commercial real estate investment viability in Ikeja, Lagos. Methodology: Data were obtained from 141 estate surveying and valuation firms and 143 appraised commercial propertie…
ASSESSMENT OF THE INFLUENCE OF BANDITRY AND KIDNAPPING ON PSYCHOSOCIAL HEALTH OF VICTIMS IN ZAMFARA STATE
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The prevalence of banditry and kidnapping in Zamfara State has significantly influenced the psychosocial well-being of households. This study investigated the psychological impact of banditry and kidnapping on individuals' mental well-being in Nigeria. A descriptive survey resear…
Erelu Dam and Livelihood Economies in Oyo State, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Dams constitute critical infrastructure for water security, agricultural productivity, and rural poverty reduction, particularly in regions characterized by seasonal rainfall variability. This study examines the socio-economic contributions and operational constraints of Erelu Da…
Food Security, Myth or Reality? Forecasting Farmer-herder Conflict and Agricultural Output using Multivariate Time Series Analysis in Benue State, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Does Capacity Utilization Reduce Unemployment? Evidence from Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study empirically investigated the effect of capacity utilization on unemployment in Nigeria over the period of thirty-five years, ranging from 1990 to 2024. The study proxied capacity utilization (independent variable) by capacity utilization, industrial production index an…
Digital Financial Services Adoption and Financial Inclusion in Emerging Economies: Evidence from Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examines the relationship between Digital Financial Services (DFS), Digital Literacy, and Financial Inclusion in Nigeria, focusing on how DFS adoption enhances access to financial services and promotes economic inclusion. In emerging economies like Nigeria, where many…
Employees’ Engagement and Organizational Performance in Abia State Civil Service Commission, Umuahia, Abia State, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
The study examined the effect of employee engagement on organizational performance in Abia State Civil Service Commission. The study adopted survey research design and data collected through a structured questionnaire shared to the target respondents who were the employees of Abi…
Subcultural Theory and Crime in Nigeria: A Criminological Perspective
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examines the relationship between subcultural theory and the persistence of crime in Nigeria, with particular focus on youth involvement in cultism, internet fraud (“Yahoo Yahoo”), political thuggery, and regional gang formations. Drawing on classical and contemporary…
Public Sector Ethics and Fight against Corruption: Lessons from Nigeria’s Anti-Corruption Institutions
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Corruption remains a major impediment to governance, as many African states continue to experience systemic corruption that weakens public service delivery, erodes citizen trust, and sustains poverty. Nigeria, as Africa’s most populous country, offers an important case for unders…
Influence of social media on the academic performance of nursing students of Abia State University, Uturu, Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
It is a generalized belief that social media use reduces students’ academic performance. This study was justified by the need to find out if social media was the major issue or if other academic strategies needed to be enhanced. This research was carried out to determine the infl…
Debt, institutions, and growth: Exploring the interplay between external debt, institutional quality, investment, and industrial growth
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Abstract A plethora of studies have examined the effect of external debt on economic growth using panel econometric data. However, time-series studies investigating the moderating role of institutional quality and investment on the effect of external debt on industrial growth at…
Impact of financial reforms on digital banking adoption among rural dwellers in South-West Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Type of the article: Research ArticleAbstractDespite several reforms aimed at financial digitalization, such as the Cashless Policy (CP), Bank verification number (BVN), Linkage of National identification number (NIN) to bank accounts, and the Naira Redesign, a large proportion o…
Institutional and Administrative Constraints to Budget Implementation in Nigeria: Evidence from the Ministry of Finance and Budget Offices in Rivers State
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examined institutional and administrative constraints to budget implementation in Nigeria. The study was anchored on Budget theory and Incrementalism theory. The study adopted survey research design. The population of the study consisted of 76 accountants, auditors and…
Effect of Credit Risk Management on the Financial Performance of Deposit Money Banks: Empirical Evidence from Nigeria 2010-2024
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
This study examined the effect of credit risk management on the financial performance of Deposit Money Banks (DMBs) in Nigeria over the period 2010 to 2024. The specific objectives were to determine how Non-Performing Loans (NPLs), Loan Loss Provisions (LLPs), and Total Loans and…
Women's Political Representation and Corruption Nexus in Nigeria's Fourth Republic: Evidence from Statistical and Graphical Analysis
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria
openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige
HRMARS - The objective of this study is to examine the Impact of Digitalization on Tax Administration in Adamawa State Board of Internal Revenue Yola-Nigeria. The study is a survey in the form of cross-sectional study in which data was collected through questionnaire administered…
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