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  1. Cointegration and Error Correction Analysis of Non-Performing Loans and Return on Equity of Deposit Money Banks in Nigeria (2000-2025)

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This research investigated the impact of non-performing loan ratio (NPLR), loan loss provision ratio (LLPR), and capital adequacy ratio (CAR) on the financial performance of Deposit Money Banks in Nigeria from 2000 to 2024, using return on equity (ROE) as a performance indicator.…

  2. Effect of Tax Morale on Personal Income Tax Compliance in Kogi State

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study addresses the issues of tax morale and personal income tax compliance in Kogi State. The compliance behavior has been very low which has in turn adversely affected the revenue of the state. This study examines the effect of tax morale on personal income tax compliance…

  3. Internal Control System and Financial Accountability in State Owned Polytechnics in Oyo State, Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    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 internal control systems on financial accountability in state owned polytechnics in Oyo State, Nigeria. Specifically, the study investigated the influence of control environment and control activities, risk assessment, information and communicati…

  4. Effect of the Bimodal Voter Accreditation System (BVAS) on the Credibility of the 2023 General Elections in Adamawa North Senatorial District, Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The study investigated the Effect of Bimodal Voter Accreditation System (BVAS) on credible elections in Adamawa North Senatorial District during the Nigerian 2023 general elections. This study used a descriptive research design, with a sample of 400 registered voters selected thr…

  5. An Evaluation of Corporate Fraud and Going Concern of Selected Companies in Port Harcourt, Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study evaluates the effect of corporate fraud on the going concern assumption of selected companies in Port Harcourt, Nigeria. Specifically, the research investigates how key dimensions of fraud: asset misappropriation, financial statement fraud, employee collusion, and mana…

  6. Budgetary Reform Implementation and Public Expenditure Efficiency in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study investigated the relationship between budgetary reform implementation and public expenditure efficiency in Nigeria, focusing on three key reforms: Budget Calendar Timeliness Adherence (BCTA), Program-Based Budgeting Coverage (PBBC), and Performance-Based Budgeting Shar…

  7. Interactive Effect of Crude Oil Price and Exchange Rate on Food Price Index in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study empirically evaluated the effects of oil price and exchange rate on food price index in Nigeria from 2001Q1 to 2023Q4. The study proxied oil price and exchange rate by crude oil price and real exchange rate interaction, crude oil price and real exchange rate. In order…

  8. Institutions of State and Economic and Financial Crimes in Nigeria: A Study of the Economic and Financial Crimes Commission (EFCC) (2019-2024)

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The Economic and Financial Crimes Commission (EFCC) is an institution of the Nigerian state for combating economic and financial crimes. It was created as an instrument of state to detect, prevent, and prosecute economic and financial crimes, it has often been criticized for bein…

  9. Examine the Impact of Capital Adequacy Ratio and How It Determines the Performance of Deposit Money Banks in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    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 capital adequacy ratio (CAR) on the performance of deposit money banks in Nigeria. Capital adequacy, which reflects a bank’s ability to absorb financial shocks and maintain stability, remains a critical indicator of financial soundness and regula…

  10. An Assessment of the Impact of External Sector on Unemployment Rate in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    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 external sector changes on unemployment rate in Nigeria over the period 1988 to 2023. The independent variables include the real effective exchange rate, foreign direct investment, external debt, and the balance of payments, while the unemploymen…

  11. Forensic Analysis Using Audit Trails, Banking Regulations and Money Supply on Claims of Miracle Money by Pastors: Putting the Theory to Test

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    Claims of “miracle money” in which pastors and congregants testify that bank accounts were credited without human or system action have become common in Nigerian Pentecostal spaces. Such claims conflict with double-entry accounting, CBN regulations, and money supply mechanics. Th…

  12. Effect of Tax Structure on Economic Growth in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    An effective tax system ought to satisfy the twin purposes of raising maximum revenue as well as encourage production. In the light of this, this study evaluates the effect of tax structure on economic growth in Nigeria using annual time series data from 2000-2024. The objective…

  13. Credit Policies and Agricultural Production in Nigeria: Analysis of the Shortrun Dynamics

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The purpose of study is to analyze credit policies on agricultural production in Nigeria. Ex-post facto research method was used to explore the relationship between credit policies and agricultural production in Nigeria. The data used was sourced from Central Bank of Nigeria Stat…

  14. Dynamics of Credit Management and Performance of Deposit Money Banks in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study investigated the relationship between credit management and performance of deposit money banks in Nigeria. In specific terms the study x-rayed the various credit policies used by the monetary authorities to curtail incessant loan delinquencies and its resultant effect…

  15. Evaluating the Relationship Between Credit Risk and Bank Performance in Nigeria: Ardl Analytic Approach

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study investigated the relationship between the upside potentials inherent in credit risk and the performance of deposit money banks (DMBs) in Nigeria. While credit risk is traditionally perceived as a threat to banking stability, emerging evidence suggests that it can also…

  16. Environmental Degradation and Real Gross Domestic Product Per Capita in Nigeria (1990 - 2023)

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study examines the effect of Environmental degradation on Real gross domestic product per capita in Nigeria, from 1990 to 2024). The study used Carbon dioxide emissions, population growth rate and total greenhouse effect as proxy for Environmental degradation variables while…

  17. Audit Non-Compliance and Development Outcomes in Nigeria: An Integrated Analysis and Consequences of Failing to Meet International Auditing Standards in FIRS and Customs

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study investigates the integrated consequences of Nigeria’s non-compliance with international auditing standards in the Federal Inland Revenue Service and the Nigeria Customs Service on economic, diplomatic, infrastructural, political, institutional, and social outcomes from…

  18. Monetary Policy Variables and the Performance of Stock Exchange Market in Nigeria

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    This study empirically determined the effect of monetary policy variables on the performance of stock exchange market in Nigeria. The study covered the period from 1985 to 2021. The study proxied monetary policy variables by monetary policy rate, money supply, lending rate and tr…

  19. Measuring the Impact of Asset Quality on Banking Performance in Nigeria using the ARDL Model – A Case Study of Access bank Plc

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    Giving the importance of credit creation by banks as one of the main drivers of the economy, the importance of having a adequate composition of assets and liabilities to avoid the potential effects of insolvency cannot be overemphasized. This why the Central Bank of Nigeria gives…

  20. Employee Service Programs and Productivity in Nigerian Public Organizations: A Study of Nigeria Port Authority, NPA Onne Port 2015-2024

    OpenAlex research · 2026-08-25 · Document · 1 file

    openalex authorships.countries:NG,primary topic.subfield.id:3320|3321|3308|1202|3303|3312|2002|2000|2003 + local /\bnige

    The Nigerian Port Authority (NPA) Onne faces ongoing challenges of low productivity and bureaucratic delays, despite its vital role in trade and logistics. This study examined how employee service programs can enhance productivity in public organizations, focusing on NPA Onne fro…

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