Articles

Browse our published research articles

23 articles
11
Research Article

DIGITAL FINANCIAL INCLUSION AND ECONOMIC DEVELOPMENT IN NIGERIA

Oyinlola Akinyede*, KAREEM, Adeyemi Afeez

ABSTRACT From 2002 to 2024, the study examined the effects of digital financial inclusion (automated teller machine (ATM) penetration, bank account ownership, bank branch penetration, and secure internet servers) on GDP per capita, income inequality, poverty rate, and Human Development Index (HDI). The study used time-series data from the Central Bank of Nigeria Statistical Bulletin and an ex pos...

Jul, 2026 pp. 86-108
12
Research Article

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

Chibuisi Chigozie*, Kennedy Nwagwu, Dakung Kasmwakat Reuel

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
13
Research Article

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
14
Research Article

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
15
Research Article

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
16
Research Article

Human Resource Costs as A Determinant of Corporate Financial Performance in Nigeria's Industrial Goods Sector

Korolo Emmnuel Omolaye*, Korolo Akuboere Salome

The primary objective of this study is to investigate the effect of human resource cost on the corporate financial performance of quoted industrial goods companies in Nigeria. The study began by examining the impact of salaries and wages on the net profit margin and return on assets, as well as the effect of training and development costs on these metrics, for the quoted industrial goods company i...

Jul, 2025 pp. 151-167
17
Research Article

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

The Effect of Non-Interest Income on The Financial Performance of Deposit Money Banks Listed in Nigeria

Solomon Reuben Irmiya*, Mang Niri Job, Agbo Patricia Onyemowo, Odumu Victor, Umeh Uche John

Despite the rising importance of Non-Interest Income (NII) in global banking, its precise effect on financial performance remains inadequately explored within the Nigerian context. While existing studies acknowledge the stabilizing potential of NII, they often fail to evaluate how specific dimensions of bank performance— profitability, liquidity, and efficiency—have responded to variations in NII....

Jul, 2025 pp. 184-197
19
Research Article

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
20
Research Article

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