Articles

Browse our published research articles

27 articles
21
Research Article

Effects of Anti-Competitive Practices on the Profitability of Hotels in Plateau State

Ambrose A. Okwoli*, Florence Onororakpoene Otuagoma, Mary A. Ogenyi

Anti-competition practices distort hotels which pose a challenge to the profitability, which ultimately affects the survival of the industry, growth of the industry, revenue to government (taxation), employment enhancement and corporate social responsibility. This study examined the effect of anti-competitive practices on the profitability of hotels in Plateau State. The study employed survey ...

Dec, 2025 pp. 272-279
22
Research Article

The Role of Forensic Accounting in Fraud Control in the Nigerian Public Sector: Risk Assessment Practices.

Bitrus Yepshak A.*, Ambrose A. Okwoli, Samuel U. Iyuwa

Fraud remains a pervasive issue within the Nigerian public sector, undermining governance, service delivery, and public trust. Traditional audit mechanisms have proven insufficient in identifying and mitigating sophisticated fraudulent schemes. This study investigates the role of forensic accounting in fraud control, focusing specifically on risk assessment as a critical tool. The aim was to d...

Dec, 2025 pp. 280-287
23
Research Article

The Empirical Nexus between Global Reporting Initiative for Economic Sustainability Reporting and Market Value Added of Listed Manufacturing Companies in Nigeria

Lukman Jimoh Rahim*, Evwiekpamare Fidelis Olori, Ulan Victoria Jatau, Ibrahim, Khalid Inusa

This study examines the effect of economic reporting, as defined by the Global Reporting Initiative (GRI) G4 economic disclosure standards, on Market Value Added (MVA) among listed manufacturing firms in Nigeria. Specifically, the study focuses on four key GRI G4 economic indicators: G4-EC1 (economic value generated and distributed), G4-EC6 (local hiring), G4-EC8 (indirect economic impacts), a...

Dec, 2025 pp. 288-300
24
Research Article

Effect of Brand Loyalty on the Sales Performance of Some Selected Bakery Businesses in Bauchi State: The Mediating Role of Consumer Attitude

Abdullahi Mohammed Yelwa*, Mohammed Bello, Abel Ochebu

In today’s highly competitive bakery industry, fostering brand loyalty has become a crucial strategy for enhancing sales performance. However, the underlying mechanisms through which brand loyalty influences sales performance remain underexplored, particularly in the context of small businesses in Nigeria. This study investigates the effect of brand loyalty on the sales performance of bakery bu...

Dec, 2025 pp. 301-311
25
Research Article

Cognitive Biases and Customer Patronage in Islamic Banking: Empirical Evidence from Jaiz Bank, Nigeria

Mang Niri Job*, Idi Jamok Arandong, Zenshang Thomas

Traditional factors such as service quality, trust, and cultural alignment have been widely acknowledged in the discipline of Finance, yet it is the behavioral biases within the discipline that seem to significantly shape customer decisions, often in ways that deviate from rational economic models. This study investigates the influence of cognitive biases—specifically confirmation bias and hin...

Dec, 2025 pp. 312-322
26
Research Article

The Effect of ERP System Adoption on the Profitability of Manufacturing Firms in Plateau State, Nigeria

Samson Okpanachi Daniel*, Kutus Martins Oloruntoba, Victor Ogu

This study investigates the effect of Enterprise Resource Planning (ERP) system adoption on the profitability of manufacturing firms in Plateau State. Employing a quasi-experimental research design and panel regression analysis, the research analyzes financial data spanning 12 years, including pre- and post-implementation periods. In general, the results indicate that ERP adoption has a beneficia...

Dec, 2025 pp. 323-335
27
Research Article

Impact of Economic Volatility on Policyholders Attitude towards Purchase of Insurance Policies in Plateau State

Iliya Sharon Zakka*, Chibuisi Chigozie, Mallo Wilfred Bulus, Salifu David Ochimana

The assessment of policyholders’ attitude towards the purchase of insurance policies during economic volatility is one of the major objectives of insurance industry in Nigeria. The fear of perceived economic downturns shapes consumer preferences regarding different types of insurance policies which results to decline in insurance policy purchases, loss of trust, dissatisfaction, policy cancell...

Dec, 2025 pp. 336-349