Vol. 11 No. 4 (2024): October-December

Original Peer Reviewed Articles

  • IPSAS AND FINANCIAL MANAGEMENT PRACTICES IN PUBLIC SECTOR ENTITIES IN ANAMBRA STATE
    Ochie, Chijioke Isaac
    https://doi.org/10.5281/zenodo.13890249

    The study examined the extent to which the adoption of IPSAS leads to better financial management practices among public sector entities in Anambra state. Descriptive cross-sectional survey research design was utilized in the study. The population of the study was made up of 244 full-time staff

    1-14
    DOI: https://doi.org/10.5281/zenodo.13890249
  • TAXPAYER’S EDUCATION AND VOLUNTARY TAX COMPLIANCE IN BENIN CITY
    Obaretin, Amaka Rosabel , Eke Robert Ike
    https://doi.org/10.5281/zenodo.13890317

    This paper carefully examines the influence of taxpayers' education on voluntary tax compliance in Benin City, Edo State. The study being empirical evaluated taxpayer education with the aid of effective seminars and handbooks/bills. The study gathered relevant data with the aid of a

    15-27
    DOI: https://doi.org/10.5281/zenodo.13890317
  • CAPITAL STRUCTURE AND PROFIT PERFORMANCE OF NIGERIA'S TOP FIVE PUBLICLY LISTED DEPOSIT MONEY BANKS (2003 – 2022)
    Ogechukwu Maria, Ngwoke , James Ike, Ugwu, Ph.D.
    https://doi.org/10.5281/zenodo.13911814

    The research investigated the effect of capital structure on the profit performance of Nigeria's top five publicly listed banks. The ex-post facto design method was used in this study while secondary data were used were gathered from annual reports from top five publicly listed banks (Zenith

    28-43
    DOI: https://doi.org/10.5281/zenodo.13911814
  • EFFECT OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY: EVIDENCE FROM NON-MANUFACTURING FIRMS IN NIGERIA
    Amibor, Ngozi Helen, Gina Oghogho Olufemi
    https://doi.org/10.5281/zenodo.13933781

    This study determined the impact of operating capital control at the profitability of non-manufacturing companies in Nigeria. The have a look at followed the ex post facto research design; information was extracted from listed non-manufacturing companies on the floor of the Nigeria exchange

    44-57
    DOI: https://doi.org/10.5281/zenodo.13933781
  • BOARD CHARACTERISTICS ON ASSET QUALITY MANAGEMENT IN NIGERIAN BANKS
    Henry Kenedunim Obi , Uzochukwu Ezekwere
    https://doi.org/10.5281/zenodo.14024798

    This study determined the effect of board characteristics on asset quality management in Nigerian banks. Specifically, the study sought to: ascertain the effect of board size on non-performing loan ratio of listed commercial banks in Nigeria, and evaluate if board gender diversity affects

    58-68
    DOI: https://doi.org/10.5281/zenodo.14024798