Gusau International Journal of Management and Social Sciences
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Taxation and Corporate Performance: Analyzing the Effective Tax Rate, Marginal Tax Rate and Earnings Per Share (EPS) of Listed Industrial Goods Companies in Nigeria
Full text linkThis study evaluates the impact of the effective tax rate (ETR) on the earnings per share (EPS) of listed industrial goods companies in Nigeria from 2019 to 2023. Using a population of thirteen listed industrial companies, the study draws data from firm accounts and annual reports. Panel data analysis, including descriptive statistics, correlation analysis, and panel multiple regression were employed to examine the relationship between the independent variables—effective and marginal tax rates—and the dependent variable, net income after taxes and interest, adjusted for the total number of outstanding common shares. The findings reveal that the effective tax rate significantly reduces earnings per share among Nigerian listed industrial companies. The study recommends that these companies adopt legitimate tax planning strategies, such as utilizing tax incentives, optimizing transaction structures, and effectively managing tax risks, to enhance their earnings per share and overall financial performance. These findings have significant implications for corporate management and regulatory bodies in designing tax policies that support industrial growth and shareholder value
Evaluating Balanced Scorecard Adoption in Nigerian Telecommunications: Insights and Implications
Full text linkThe study evaluates the application of balanced scorecard (BSC) in performance measurement in the Nigerian telecommunication companies. The study adopted a quantitative research method. The target population of the study comprised all the Nigerian telecommunication companies in operation for at least 10 years. A census strategy was adopted for the selection. The study used both primary and secondary data collected through questionnaire administration and financial reports and accounts of the companies for six years (2018-2023). To describe the primary data, simple percentages were used, and to test the hypotheses formulated, a one-way Analysis of Variance (ANOVA) was conducted utilising Statistical Packages for Social Sciences (SPSS). Regression analysis using STATA was used for the analysis of the secondary data. The findings revealed that the application of BSC has a positive and significant effect on Return on Assets (ROA) as a profitability measure, it has a positive and significant effect on liquidity measure, it also has a positive and significant effect on customer satisfaction measure, and it has a positive and significant effect on employee motivation measure in the Nigerian telecommunication companies; and also, BSC has been strongly applied in some companies, and semi strongly applied in others. Therefore, the telecommunication companies experienced significant growth and development by both strongly and semi-strongly applying BSC. It is therefore recommended in the light of our findings that the telecommunication companies in Nigeria should continue to strongly apply BSC on the above measures and other various measures under the BSC in performance measurement
An Extensive Analysis of the Effect of Brand Loyalty on Brand Preference in Airtel Tanzania
Full text linkAmid intensifying competition that has seen Airtel Tanzania’s market share decline from 28 percent in 2023 to 25.8 percent in 2024 (TCRA, 2024), this study assesses how attitudinal and behavioral dimensions of brand loyalty influence brand preference. Drawing on Aaker’s Brand Equity Theory and Attitude-Behaviour Consistency Theory, two hypotheses were posited:H₁: Attitudinal loyalty positively affects brand preference.H₂: Behavioral loyalty positively affects brand preference. A quantitative design employed structured questionnaires administered to 400 randomly selected Airtel customers across Dar-es-Salaam’s five municipalities. Instrument reliability was confirmed (Cronbach’s α = 0.85), and content validity established through expert pre-testing. Data were analysed with Structural Equation Modeling (SEM) in AMOS v.29. The measurement model satisfied threshold criteria (factor loadings ≥ 0.60; AVE ≥ 0.50). Overall model fit was acceptable (χ²/df = 2.17; CFI = 0.948; TLI = 0.936; RMSEA = 0.054; SRMR = 0.041), indicating robust construct validity. Path estimates supported both hypotheses: H₁ (β = 0.42, p < 0.001) and H₂ (β = 0.36, p < 0.001), jointly explaining 58 percent of the variance in brand preference. Attitudinal loyalty—reflected in favourable beliefs and emotional attachment—exerted the stronger effect, underscoring the strategic value of cultivating positive brand sentiments alongside repeat-purchase behaviour. Practical recommendations for Airtel Tanzania, Digital-centric initiatives, Personalised MyAirtel App rewards: Use AI-driven segmentation to deliver dynamic data bundles and micro-loans, reinforcing attitudinal engagement. Gamified loyalty dashboards: Badges, leaderboards, and referral trackers within the app to convert behavioural loyalty into advocacy. Omnichannel data analytics: Integrate USSD, M-Pesa, and social-media touchpoints to monitor churn signals and trigger real-time retention offers. Complementary traditional tactics are Neighbourhood agent empowerment: Equip airtime agents with instant-commission incentives and branded point-of-sale materials to sustain visibility among feature-phone users, Community-based events: Sponsor local football and entrepreneurship clinics to strengthen emotional bonds where digital reach is limited. By synchronising high-frequency digital engagements with face-to-face community outreach, Airtel can translate loyalty drivers into durable brand preference, countering market-share erosion and enhancing lifetime customer value
Usage Occasions on Customer Patronage among Fashion Firms in Port Harcourt
Full text linkThis study empirically investigated the relationship between usage occasions on customer patronage among fashion firms in Port Harcourt. Specifically, the study sought to study how usage time and purchase frequency relates to customer satisfaction and customer loyalty of fashion firms in Port Harcourt. Customers of fashion companies in Port Harcourt made up the study's population, and a descriptive research approach was used. A sample size of 384 clients was determined using the Krejcie and Morgan table; nevertheless, 350 respondents were included in the research, which were chosen via a structured questionnaire from a large community. Data were analyzed using Pearson Product Moment Correlation to test the hypotheses. The findings reveal that usage time and purchase frequency which was proxies of usage occasions segmentation positively relate with both customer satisfaction and loyalty. These results emphasize the significant role that these factors play in driving customer patronage. The study therefore concluded that usage time and purchase frequency, as well as demographic factors of age, sex and marital status are pivotal factors influencing customer satisfaction and loyalty within fashion firms in Port Harcourt. It was therefore recommended amongst others that fashion firms should focus on improving service delivery times, including faster processing of orders and quicker response to customer inquiries. This will enhance customer satisfaction and contribute to positive experiences that could drive repeat business
Effects of Survival Strategies on the Success of Entrepreneurial Activities amid Banditry and Kidnapping in Gusau Metropolis, Zamfara State
Full text linkThe paper examined the effect of survival strategies on entrepreneurial success amid banditry and kidnapping in Gusau Metropolis of Zamfara state. A sample of sixty one entrepreneurs was selected using purposive sampling techniques. The justification for the limited sample size of sixty one is because of inaccessibility to the entrepreneurs, since most of them have closed their business because of the issue of Banditry and kidnapping. The study hypothesis was tested using linear regression to analyze the relationship between dependent variable and independent variables, while SPSS version 14 was used for the analysis. The survival strategies which include; adapted risk with B= -.159, P-value= .141, allocation of financial resources to security B= .255, P-value=.006 and insurance coverage B= .067, P-value= .207. Results revealed a significant negative relationship between banditry and entrepreneurial survival strategy. The study concluded that banditry and kidnapping have a significant effect on entrepreneurial survival in Zamfara state. The implications of the study to the Government, entrepreneurs and stakeholders are related to the allocation of financial resources to security. The study recommends among others that entrepreneurs (owner managers) should contribute certain amount of money for security matters. Also Government of Zamfara should intensify efforts to tackle banditry and support entrepreneurial survival in the state
Corporate Governance Practices and Performance of Selected Deposit Money Banks in Nigeria
Full text linkThis study examined the relationship between corporate governance practice and the performance of deposit money banks in Nigeria. Despite existing studies on corporate governance in Nigerian banks, few have examined the mediating role of transformational leadership using the balanced scorecard as a performance metric. Primary data was generated using questionnaire instrument with a Likert scale of 1–5 points, taking into account the study's objectives, and a sample size of 389 respondents was selected randomly. Smart Partial Least Squares (SmartPLS) v3 was used for inferential statistics, while the Statistical Product for Social Science (SPSS) v25 was used for descriptive statistics. The cross-sectional study's results showed that the study's validity and reliability satisfied the requirements since the average variance extracted (EVA) was >0.50 and the Cronbach alpha and composite reliability were >0.70. The results showed that, except for board size, board meeting, and board independence, which had negative effects, all exogenous variables had a substantial impact on the endogenous variable with a commensurate mediating effect of transformational leadership.CEO duality showed the strongest positive effect (CEO -> TSL β = 0.260, t = 3.637, p = 0.000, <0.05), (TSL -> BSC β = 0.520, t = 8.902, p = 0.000, <0.05).
Findings indicate that given the strong mediating role of transformational leadership, regulators should enforce leadership training programs alongside governance reforms
Impact of Exchange Rate on Foreign Trade in Nigeria
Full text linkThe study assessed the impact of exchange rate on foreign trade in Nigeria from 1981 to 2022, spanning 42 years. Data were obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin and the World Bank Indicator. The analysis employed the Autoregressive Distributed Lag (ARDL) method, because ARDL provides more flexible lag structure than VECM and also makes the interpretation of long-run easier. An ex post facto research design was adopted. This study filled the gap of period left by other scholars. The findings revealed that in the short run, the exchange rate (EXCR) had a negative and significant impact on trade. However, in the long run, EXCR showed a positive and significant effect on trade. The gross domestic product growth rate (GDPGR) had a negative but insignificant impact on exports in the short run, while in the long run, GDPGR had a negative and insignificant impact on trade. The inflation rate (INFL) demonstrated a positive but insignificant impact on foreign trade in both the short and long run. The study recommended in order to remedy the adverse effect of exchange rate in the short run careful measures should be put in place to avert malpractices in the foreign exchange transaction several; to enhance GDP growth rate. Government should encourage local production through tax cuts, grants, subsidies and low-interest loans. Finally, inflation could be curtailed by adopting price control mechanisms to prevent the sharp rise in goods prices, and lowering interest rates to facilitate affordable loans for business expansion and increased productivity
Revolutionizing Accounting: The Power of Digital Accounting
Full text linkThis study provides an overview of the evolution, benefits, challenges, and future prospects of digital accounting software. Digital accounting software encompasses a suite of computer programs and applications designed to streamline financial tasks, including bookkeeping, invoicing, payroll management, budgeting, and financial reporting. The study employed secondary data from different sources. The review highlights key benefits of digital accounting software include enhanced efficiency, improved accuracy, real-time financial insights, remote access and collaboration, and scalability. It also found that the implementation may pose threat such as security concerns, incorporation with existing systems, user training and adoption, and compliance with regulatory requirements. Furthermore, the future of digital accounting holds immense promise, driven by emerging technologies such as artificial intelligence (AI), machine learning, and block chain. In conclusion, digital accounting represents a transformative force in the accounting profession, empowering businesses to streamline financial processes, make informed decisions, and drive strategic growth. Despite challenges, the benefits of digital accounting software are undeniable, paving the way for continued innovation and evolution in financial management
Journalists’ Perceptions on Plea Bargain as an Anti- Corruption Tool in Nigeria
Full text linkCorruption, a universal challenge and Nigeria's most debilitating problem, continues to dominate national discourse. Among the legal tools available to the Economic and Financial Crimes Commission (EFCC), plea bargaining has emerged as a controversial method. This study investigates journalists’ perceptions on the effectiveness of plea bargaining in Nigeria's anti- corruption initiatives. A qualitative approach was utilised to assess whether or not, plea bargain has led to a decrease in criminal activities, including how the political elite manipulate it to influence the judiciary, and its overall impact on the level of corruption in Nigeria. Twenty-five journalists participated through convenience sampling and in-depth interviews. Results indicate that plea bargaining is perceived as unethical and ineffective, primarily benefiting affluent individuals while undermining public interest. Consequently, this practice allows Nigeria's elite to evade accountability from corrupt actions, thereby hampering national progress and retarding anti- corruption efforts. The study advocates for a robust campaign by citizens, labour unions, and civil society against plea bargaining in financial crime prosecutions. Furthermore, it suggests that public officials should receive recognition for integrity while facing repercussions for dishonesty, and the adoption of technology within Nigeria's criminal justice system to enhance efficacy
Service Provider Empathy and Responsiveness for Customer Satisfaction in the Telecommunications Sector
Full text linkCustomer satisfaction remains one of the crucial determinants of customer patronage and eventual organizational performance. Exploring service provider empathy and responsiveness for customer satisfaction in the telecommunications sector was the main thrust of this paper. The effects of empathy and responsiveness as dimensions of service quality were examined to establish their effect (if any) on satisfaction of mobile network users in the three major senatorial districts in Edo state. Appropriate research questions in alignment with the objectives of the study were raised, coupled with corresponding hypotheses which were tested to conduct the study. The study employed cross sectional research design executed through a survey using a total of 400 respondents as sample derived from a population of 7.1 million subscribers using the Krecjie and Morgan table for sample size determination. Data was obtained through a well- structured instrument designed in a five form Likert scale. The instrument was established to be reliable by using Cronbach alpha test. The obtained alpha values were over 0.7 for all constructs of the variables studied, indicating a high degree of items consistency. We analyzed the data using regression analysis for hypotheses testing. The results show significant effect of service provider responsiveness and service provider empathy on customer satisfaction. From the findings of the study, it is recommended that the telecommunication companies should boost customer satisfaction