Vol. 11 No. 3 (2024): July-September

Original Peer Review Articles

  • Ihionu, Marcellinus Chukwuka, Ph.D., Maureen Iyke-ofedu, Ph.D., Prof. Elizabeth U. Okechukwu
    https://doi.org/10.5281/zenodo.12607432

    The study evaluated quality assurance programme and performance of clinical laboratory practice in Enugu state. The specifics objectives were to: examine the relationship between standard operating procedures and customers feedback and ascertain the relationship between reference mentoring

    1-18
    DOI: https://doi.org/10.5281/zenodo.12607432
  • Festus Ndubuisi Nkwo, Dr. (Mrs.) Rosemary Uche Eneiga
    https://doi.org/10.5281/zenodo.12607420%20

    Entrepreneurship development in Nigeria plays a critical role in fostering economic growth, especially within the context of the digital economy. Despite its significance, entrepreneurship faces multifaceted challenges that hinder its growth and impact. This study investigates the barriers that

    19-32
    DOI: https://doi.org/10.5281/zenodo.12607420
  • Unamma Amaka Nkiru, Mmadubuobi Lucy Cecilia
    https://doi.org/10.5281/zenodo.12731260

    The study determined the effect of tax revenue on Nigerian public debt. Specifically, the study assessed the effects of value-added tax and excise duty on Nigerian public debt. Data were extracted from annual reports and accounts of Federal Inland Revenue Service and the Central Bank of Nigeria

    33-42
    DOI: https://doi.org/10.5281/zenodo.12731260
  • Eke Robert I .Ph.D. FCA1, Ofuebe Kingsley Chukwunwike , Hilary Temofeh Kanwanye.
    https://doi.org/10.5281/zenodo.12931970

    This study investigates the impact of debt financing on earnings per share (EPS) among listed manufacturing firms in Nigeria. It employs total debt ratio, short-term debt ratio, and long-term debt ratio as proxies for measuring debt financing. Secondary data sourced from annual reports and

    43-52
    DOI: https://doi.org/10.5281/zenodo.12931970
  • Ahmed Abubakar Zik-Rullahi, Ph.D, Adeoye Yinka
    https://doi.org/10.5281/zenodo.13611629

    This study examines the effect of online banking on the financial performance of listed Deposit Money Banks (DMBs) in Nigeria. The analysis focuses on three aspects of online banking: Online Web Transactions (WEB), National Electronic Funds Transfer (NEFT), and Mobile Money Operator (MMO). The

    53-64
    DOI: https://doi.org/10.5281/zenodo.13611629
  • Timothy Chidubem Ugwu, Ph.D, Basilia Chiamaka Nwachukwu, Ph.D
    https://doi.org/10.5281/zenodo.13618468

    The survival of any firm is predicated on how effectively management plans and controls its cash flow. While unhealthy cash flow will not only interrupt a company’s smooth operation, it can lead to total collapse. Thus, cash flows and their management assume prominence over the management of

    65-86
    DOI: https://doi.org/10.5281/zenodo.13618468