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  1. Market Microstructure and Price Discovery in the Nigerian Exchange (NGX): An Analysis of Liquidity, Volatility, and Informational Efficiency in the Era of Digital Trading

    OpenAlex research · 2026-08-17 · 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 market microstructure and price discovery in the Nigerian Exchange with a view to determining liquidity volatility and informational efficiency in the era of digital trading. The specific objectives were to determine how market microstructure measures such…

  2. Risk Management Practices and Investment Returns of Deposit Money Banks in Nigeria

    OpenAlex research · 2026-08-17 · 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 risk management practices and investment returns of deposit money banks in Nigeria. Risk management practices proxied with Credit Risks (CR), Liquidity Risks (LR), Operational Risks (OR) and Market Risks (MR) (Independent Variables) are examined…

  3. Tertiary-care management of TB/HIV co-infection in Port Harcourt, Nigeria: A retrospective cohort analysis

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    BACKGROUND: Monitoring the treatment of tuberculosis(TB) and human immunodeficiency virus(HIV) co-infection is very important to improve patient management and compliance; however, treatment outcome monitoring remains inadequate in Nigeria. This study assessed the treatment outco…

  4. A multilevel analysis of the predictive effects of internal migration and region of residence on women’s empowerment in Nigeria

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    BACKGROUND: Despite growing research interest on the influences of migration and regions of residence on human behaviors, studies on the influences of migration and region of residence on women empowerment especially in sub-Saharan Africa are lacking. Thus, this study investigate…

  5. Assessing Digital Innovation Strategies for Effective Cost Management in Federal Government Parastatals in Rivers State

    OpenAlex research · 2026-08-18 · 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 impact of digital innovation strategies on cost management practices within federal government parastatals in Rivers State, Nigeria. Specifically, it examines how administrative innovation, technological innovation, and process innovation influence cos…

  6. A Socio-Theological Assessment of the Challenges of Parenting in Heterogeneous Slums in Nigeria

    OpenAlex research · 2026-08-18 · 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 how the socio-economic realities of slum life affect parenting practices, child behavior, and moral formation. Using a descriptive, cross-sectional design, the study gathered data through key informant interviews with ten participants, including eight parents…

  7. Human Capital Development for Effective Competitiveness; How Nations, Companies and Individuals Win in the 21st Century Economy

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    In the 21st-century economy, competitive advantage has shifted from natural resources to human capital. This conceptual paper examines the role of human capital development in driving competitiveness at the national, organizational, and individual levels, with specific focus on N…

  8. Examining the Effect of Tax Revenue on Government Expenditure in Nigeria: An Empirical Investigation

    OpenAlex research · 2026-08-18 · Document · 1 file

    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 non-oil tax revenue generation on government recurrent expenditure in Nigeria. Specifically, the study explored the influence of company income tax; value added tax, customs and excise duties, capital gain tax on government recurrent expenditure i…

  9. Litigation Support and Financial Crimes Conviction in Nigeria: The Forensic Accountant's Perspective

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    The increasing sophistication of financial crimes has necessitated the adoption of specialized investigative and litigation support services to enhance successful prosecution and conviction of offenders. This study examined the relationship between litigation support services pro…

  10. Energy Consumption and Economic Growth in Nigeria

    OpenAlex research · 2026-08-18 · 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 relationship between energy consumption and economic growth in Nigeria for the period 1986-2023. The motivation for the study arises from Nigeria’s persistent energy supply challenges despite its abundant energy resources, and the need to understand the ro…

  11. Influence of Automated Revenue Collection Platform and Digital Financial Management Systems on Internally Generated Revenue in Adamawa State

    OpenAlex research · 2026-08-18 · 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 impact of automated revenue collection platforms and digital financial management systems on internally generated revenue (IGR) in Adamawa State, Nigeria. The study was motivated by the increasing adoption of digital technologies in public financial admini…

  12. Accounting Information Systems and Financial Performance of Deposit Money Banks in Nigeria

    OpenAlex research · 2026-08-18 · 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 extent to which Accounting Information Systems (AIS), specifically, system quality and information quality, affect the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. Anchored on the DeLone and McLean IS Success Model, the study adop…

  13. Religion-Ethical Evaluation of Poorly Timed Pentecostal Programmes and Their Effects on Nation-Building in Lagos, Nigeria

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    Religion is one of the most powerful forces in Nigerian society, especially in Lagos State, where Pentecostal churches have grown very fast in recent decades. These churches help people spiritually, support social welfare, and teach good morals. But many people are now worried ab…

  14. Tax Revenue and Government Capital Expenditure in Nigeria

    OpenAlex research · 2026-08-18 · 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 relationship between tax revenue components and government capital expenditure on social services in Nigeria from 2011 to 2023. Specifically, it investigated the effects of Company Income Tax, Value Added Tax, Hydrocarbon Tax, and Excise Duty Tax on social…

  15. Reintegrating the ‘Repentant’: Theological and Ethical Challenges of Welcoming Former Boko Haram Members in Nigerian Religious Communities

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    The reintegration of former Boko Haram members into Nigerian religious communities raises profound theological and ethical questions that the existing literature has largely left unaddressed. Drawing on Miroslav Volf’s theology of reconciliation as expressed in Exclusion and Embr…

  16. Government Imports and Economic Performance in Nigeria

    OpenAlex research · 2026-08-18 · 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 government imports on economic performance in Nigeria, focusing on both oil and non-oil imports as critical determinants of real gross domestic product (RGDP). Using annual time series data from 1990 to 2024 sourced from the Central Bank of Nigeria…

  17. Impact of Credit and Financial Deepening on Economic Growth in Nigeria

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    The sole aim of this study was to investigate the impact of credit and financial deepening on economic growth in Nigeria from 1990 to 2021. We employed measures of credit, such as bank credit to the private sector (BCPS) % of GDP and domestic credit to the private sector (DCPS) %…

  18. Impact of IPSAS Compliance on Faithful Representation of Financial Reporting by State Governments in Northern Nigeria

    OpenAlex research · 2026-08-18 · 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 International Public Sector Accounting Standards (IPSAS) compliance on faithful representation of financial reporting by state governments in northern Nigeria. The population of the study comprises of 19 state governments in northern Nigeria. The…

  19. IPSAS Adoption and Accountability in Nigerian State Governments: Enhancing Transparency, Fiscal Discipline and Public Sector Governance

    OpenAlex research · 2026-08-18 · Document · 1 file

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

    The adoption of International Public Sector Accounting Standards (IPSAS) represents one of the most significant public financial management reforms undertaken by governments worldwide. Nigeria officially adopted cash-based IPSAS in 2014 and migrated to accrual based IPSAS in 2016…

  20. Public Health Expenditure Oversight and Financial Strategies for Poverty Reduction in Nigeria

    OpenAlex research · 2026-08-18 · 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 influence of public health expenditure oversight and financial strategies in public health on poverty reduction in Nigeria, focusing on two dimensions of poverty reduction: reduction in poverty incidence and improved access to healthcare services. The stud…

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