Articles

Browse our published research articles

23 articles
11
Research Article DOI: 10.67862/msh.2025.8196x0bl

Impact of Tax Revenue on The Economic Performance of Nigeria

Ikeobi Nneka Rosemary*, Mang Niri Job

This paper examined the impact of tax revenue on the Nigerian economy for the period 2008- 2023. Secondary data used for the analysis were obtained from Central Bank of Nigeria (CBN) Statistical Bulletin and Federal Inland Revenue Service (FIRS) annual reports. The data included growth in gross domestic product (GDP) which was proxy for economic performance and five tax revenue variables, namely, ...

Jul, 2025 pp. 119-131
12
Research Article DOI: 10.67862/msh.2025.1owg6t2b

Operational Cost Control and Financial Performance of Conglomerate Firms in Nigeria

Korolo Emmnuel Omolaye*

This study examines the relationship between operational cost control and financial performance. The specific objectives are to examine the extent to which production cost, administrative cost, and selling and distribution costs affect the financial performance of conglomerate firms in Nigeria, using net profit margin as a measure of financial performance of manufacturing. The ex-post facto resear...

Jul, 2025 pp. 132-150
13
Research Article DOI: 10.67862/msh.2025.lvcodt3k

Influence of Inadequate Claims Resolution on Policyholders Trust in Insurance Services in Plateau State

Chibuisi Chigozie*, Kennedy Nwagwu, Reuel Dakung

Protection of policyholders' trust is one of the core values of insurance industry in Nigeria. One of the livewires of any insurance industry is the policyholders trust and when this is tampered with through inadequate claims resolution, both the policyholders and policymakers suffer major setbacks. The study examines the influence of inadequate claims resolution on policyholders trust in insuranc...

Jul, 2025 pp. 94-107
14
Research Article DOI: 10.67862/msh.2025.pgbrmq04

Effect of Harmonious Work Passion on Unethical Pro-Organizational Behavior in Selected Commercial Banks in Abuja Metropolis, Nigeria.

Samuel Oluwashogo Oyediran*, Danjuma Nanfa Kusa

The growing emphasis on employee engagement and passion in today's competitive work environment necessitates a deeper exploration of its potential ethical implications. This study explores the impact of harmonious work passion on unethical pro-organizational behavior within selected commercial banks in the Abuja metropolis, Nigeria. Utilizing an explanatory design and a quantitative approach, data...

Jul, 2025 pp. 255-268
15
Research Article DOI: 10.67862/msh.2025.pzo49q3h

Asymmetric Effects of Exchange Rate on Trade Flows in Nigeria

Solomon Reuben Irmiya*, Silas Susanna, Dalot Nankwat Lovina, Miri Julia Julcit, Nzeli Nkechi Augustina, Chibuzor Desmond Anthony

Exchange rate plays a crucial role in determining trade flows, especially in developing nations like Nigeria where changes in exchange rates can have a big impact on the price of imports and the competitiveness of exports. Exchange rates have fluctuated often and persistently in the Nigerian economy in recent years, primarily due to changes in policy, global economic shocks, and changes in the pri...

Jul, 2025 pp. 198-214
16
Research Article DOI: 10.67862/msh.2025.kkzfyog9

Macroeconomic instruments and Nigerian economy: The Post global financial crisis and pandemic perspective

Ariwa Florence Onyinye*, Onigah, Peter Oko, Okoroafor Onyedikachi Michael

The pursuit of strategies to stabilize and grow her economy within and after pandemics has necessitated the use of macroeconomic instruments by the government in Nigeria. Thus, this study investigated the effect of macroeconomic instruments on Nigerian economy from 2008 to 2022. Exchange rate, inflation rate and interest rate were adopted as macroeconomic instruments while real gross domestic prod...

Jul, 2025 pp. 108-118
17
Research Article DOI: 10.67862/msh.2025.c031whk3

Effects of Innovative Marketing on Service Delivery in Hospitality Industry: A Study of Hotel Customers in Asaba Metropolis, Delta State, Nigeria.

Okorie Chiyem*, Inoni Oghenenyerhovwo Rita

This study examined the effect of innovative marketing on service delivery in hospitality Industry, focusing on hotel customers in Asaba metropolis, Delta state, Nigeria. The hospitality industry faces intense competition, and traditional marketing strategies are no longer sufficient to differentiate businesses and drive customer loyalty. Despite the growing importance of innovative marketing, man...

Jul, 2025 pp. 168-183
18
Research Article DOI: 10.67862/msh.2025.3g6m94kw

Forensic Audit Skills and Fraud Detection

Offuh Anthony Patience*

This study examined the forensic audit skills and fraud detection. A survey research design was applied in this study and data used were sourced through questionnaire. The study applied the PLS-SEM method of data analysis. The result found that Forensic audit was found to have a positive and significant effect on fraud detection, forensic analytical skill has a substantial negative effect on fraud...

Jul, 2025 pp. 215-225
19
Research Article DOI: 10.67862/msh.2026.ikk1y2ve

EFFECT OF ENTREPRENEURIAL ORIENTATION ON CONSUMER SATISFACTION AMONG AGRO-BASED FIRMS IN ABIA STATE, NIGERIA.

UGURU, Precious Chetachi, Adindu Chidinma*, Mmanwaoke, O. Vincent. Ph.D, ADINDU, Ogbonna Michael Ph.D

This study examined the effect of entrepreneurial orientation dimensions proactiveness and innovativeness on consumer satisfaction among agro-based firms in Abia State, Nigeria. The study was motivated by the need to understand how entrepreneurial strategic behaviors influence consumer satisfaction in the agro-based sector, where competition and changing consumer expectations are increasing. The s...

Jul, 2026 pp. 1-20
20
Research Article DOI: 10.67862/msh.2025.53pz6kmy

Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

Abdulkadir Ahmed Hammayo*, Riku Biki Riku

This study presented a conceptual study on the relationship between human resource accounting and wealth maximization. The study is based on the modern approach that views human resource accounting as an asset unlike the traditional approach which views human resource accounting as an expenditure. The study is mostly based on literature review, research papers, and materials of professional accoun...

Jul, 2025 pp. 226-237