Articles

1

Research Article

Effect of Intellectual Capital on Financial Performance of Listed Fintech Companies in Nigeria

Abdulazeez E. Ismaila^*, Suleiman A .S Aruwa, Jacob O. Ame

This study examines the effect of intellectual capital on the financial performance of listed fintech companies in Nigeria from 2014 to 2023. Employing an ex-post-facto research design with a cross sectional approach grounded in positivist philosophy, the study explores the relationship between intellectual capital and financial performance. Intellectual capital is measured using Human Capital ...

Jul, 2025 pp. 1-13

2

Research Article

Structural Capital, Relational Capital and Firm Value of Listed Consumer Goods Companies in Nigeria

ANTHONY Chika^*, SAMUEL Iyere, ABUBAKAR Halimatu

The study examines the effect of structural and relational capital on the firm value of listed consumer goods companies in Nigeria from 2014 to 2023. Using longitudinalresearch design, firm value was measured by Tobins Q, and panel multiple regression analysis was employed to assess the relationships. The findings reveal that structural capital efficiency has a positive and significant effect ...

Jul, 2025 pp. 14-27

3

Research Article

Managerial Ownership and Audit Committee Expertise on Market Value of Listed Consumer Goods Firms in Nigeria

Arumona Jonah Okpe^*

Studies have shown that the market value of consumer goods firms has not been optimal and a subject of controversy among scholar. This study therefore examined the individual effects of managerial ownership and audit committee expertise on firm performance on the market value of consumer goods firms in Nigeria. To achieve these objectives, longitudinal panel research design was employed. Deploying...

Jul, 2025 pp. 28-39

4

Research Article

Effect of Internal Control System and Financial Accountability in Deposit Money Banks in Nigeria

Judith Iko-ojo Enemali^*, Ambrose A. Okwoli

The motivation for this research emanated from the need to curb unethical practices happening in the banking industry. The aim of the study is to determine the role of internal control system on financial accountability in Deposit Money Banks in Nigeria. Primary data was used for the study with the aid of questionnaire generated in a 4 Likert scale. Simple Linear Regression was used to test ea...

Jul, 2025 pp. 40-59

5

Research Article

Board Governance and Corporate Sustainability Disclosure. The Moderating Effect of Foreign Managerial Ownership: Evidence from Nigerian Listed Firms

Suleiman Habu^*, Abdulkadir Madawaki

The study investigated the relationship between board characteristics and sustainability disclosure (SD) among Nigerian listed firms, with the moderating effect of foreign managerial ownership for five years (2018 – 2022) with a total population of 157 listed firms. The study used a stratified sample technique to arrive at the sample size of 106 listed firms covering five years with 530 firm ye...

Jul, 2025 pp. 60-80

6

Research Article

Determinants of Integrated Reporting Practices among Listed Agricultural Firms in Nigeria

Saidu Ibrahim Halidu^*, Abdullahi Yau Usman, Muhammad Yusuf Shuaibu, Saidu Amina Umar

Accounting profession has continued to face challenges on how to enhance the decision usefulness of financial reports. The profession has risen to this challenge by trying to provide additional information in what are more generically referred to as sustainability reports, but which are gradually being integrated with “traditional” reports. The foremost goal of integrated reporting (IR) is to ...

Jul, 2025 pp. 81-98

7

Research Article

Effect of Audit Committee Characteristics on Environmental Disclosure of Oil and Gas Companies in Nigeria

Mathias Joel, Ayuba Sabiya^*, Abdullahi Ahmed

This study analysed the effect of Audit committee characteristics on the environmental disclosure of oil and gas companies in Nigeria. The study's population includes all the oil and gas firms registered on the Nigerian Exchange Group (NGX), Employing purposive sampling methods, the research selected twenty oil and gas companies that provided data for the study from 2015 to 2024. The research ...

Jul, 2025 pp. 99-113

8

Research Article

Influence of Taxation on the Nigerian Economic Growth

Nandak Godwill Yadok^*, Ruth Nguavese Yusuf, Obafemi Olutokumbo Tunde

The constant collapse of the Nigerian economy due to inadequate finance on the side of government calls for the urgent attention of researchers. The aim of this study is to examine the influence of taxation on the Nigerian economic growth. To achieve these objectives, the correlational research design was adopted, the study covers a period of 14 years (2011- 2024). The study utilized secondary...

Jul, 2025 pp. 114-124

9

Research Article

Effect Of Board Attributes on Profitability of Listed Consumer Goods Companies in Nigeria

Anna Nanchin Christopher Fakah^*, Henrieta Fakah, Ishaku Longji Jan

This study examines the effect of Board Attributes that influences profitability of listed consumer goods in Nigeria. The study employed a quantitative research approach using an ex post facto research design. The adoption of the ex-post facto design was justified by the reliance on data obtained from secondary sources. The study population comprised of 21 consumer goods companies listed on th...

Jul, 2025 pp. 125-137

10

Research Article

Effect of Foreign Ownership on the Value of Listed Financial Firms in Nigeria

Anna Nanchin Christopher Fakah^*, Henrieta Fakah, Innocent Felix Dahel

This study examines the effect of foreign ownership on the value of listed financial firms in Nigeria. The study employs ex post facto research design. The study utilizes secondary data from the annual reports and financial statements of 42 purposively selected listed financial firms in Nigeria from 2012 to 2022. The data was analyzed using descriptive statistics, correlation analysis, and mul...

Jul, 2025 pp. 138-146