Journals site for the Ekiti State University Ado Ekit
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Nigerian Journal of Banking and Financial Issues (NJBFI): Digital transformation in taxation and tax evasion in Nigeria: insights from Kwara State
No full textThis study examined the impact of digital transformation on tax evasion in Kwara State, Nigeria, focusing on electronic identification and clearance certificates. The study employed a cross-sectional survey design, gathering primary data from a sample of 499 stakeholders. This sample included 138 senior management staff and 361 active taxpayers, with structured questionnaires administered to the target respondents. The PLS-SEM was utilized for the analysis of data. Results showed that both the electronic tax identification and electronic tax clearance certification positively and significantly impact tax evasion in Kwarathes State. The study concluded that digital transformation effectively and efficiently improves tax revenue performance and reduces tax evasion in Nigeria. The study recommended that the government should continue to invest and focus on technological integration and taxpayer education to strengthen tax systems in Kwara State
Nigerian Journal of Banking and Financial Issues (NJBFI): EFFECT OF DIGITAL BANKING ON ECONOMIC GROWTH IN NIGERIA (2009-2023)
No full textThe study examined the effect of digital banking on economic growth in Nigeria. The specific objectives are to: examine the effect of automated teller (ATM) machine; analyse the effect of point of sale (POS) and evaluate the effect of mobile (MOBILE) banking on economic growth in Nigeria from 2009 to 2023. The study was arranged through ex-post facto research design, through which secondary data on ATM, POS, Mobile banking and real gross domestic product are sourced and obtained from Central Bank Statistical Bulletin. The data were analysed using regression analysis which involved ordinary least square estimate. The results indicate that point of sale (POS) and automated teller machine (ATM) have positive and significant effect with their p –values at 0.0502 and 0.0171 respectively on economic growth, while mobile banking has no significant effect with a p-value of 0.110) on economic growth in Nigeria. The overall model is significant (Adjusted R2is 92%), which implies that the model is not bias. The study concluded that digital banking has positive and significant effect on economic growth in Nigeria. Hence, the study recommended that Central bank of Nigeria should make more public awareness on digital banking in the country
Nigerian Journal of Banking and Financial Issues (NJBFI): FEDERALLY COLLECTED TAX REVENUE AND GOVERNMENT EXPENDITURE: IMPLICATIONS ON QUALITY HEALTHCARE IN NIGERIA
No full textThis study examined the impact of federal tax revenue on healthcare facilities in Nigeria over a 30-year period from 1994 to 2023. It employed an ex-post facto research design, focusing on government expenditure on healthcare. The study used a purposive sampling technique to select the study period and extracted data from the Central Bank of Nigeria Statistics Bulletin, Office of Budget and Fiscal Policy, Nigerian Exchange Group, and the Federal Inland Revenue Services. Descriptive and inferential statistics (specifically multiple regression), revealed a significant relationship between federal tax revenue and expenditure on healthcare facilities in Nigeria This finding suggests that higher federal tax revenue positively influences government spending on healthcare. The study recommended that the Nigerian government prioritize honesty, transparency, and accountability in utilizing tax revenue
Nigerian Journal of Banking and Financial Issues (NJBFI): SUSTAINABILITY DISCLOSURE AND FINANCIAL PERFORMANCE IN LISTED MANUFACTURING IN NIGERIA: DOES AUDIT FIRM SIZE MATTERS
No full textThis study examined the Moderating effect of audit firm size on sustainability disclosure and financial performance of listed manufacturing firms in Nigeria. The period spanned for (10) years from 2012 to 2021 with a sample size of thirty-four (34) firms selected across the six sectors. Financial performance was measured using Tobin Q, GRI index was used for sustainability disclosure, Ex-post facto design was utilized, and secondary data which came from the companies\u27 audited annual reports was used. Regression with robust fixed effects was utilized for data analysis. The results from the regression analysis showed that sustainability disclosure positively and significantly affect financial performance, Audit firms’ size positively and significantly affect financial performance. However, audit firm size negatively and significantly moderates the effect of sustainability disclosure on financial performance of the listed manufacturing firms in Nigeria
JOURNAL OF CURRENT DISCOURSE AND RESEARCH (JCDR): TEACHER PERCEPTION AND UTILIZATION OF ASSISTIVE TECHNOLOGY FOR EFFECTIVE TEACHING AND LEARNING AMONG DISABILITIES STUDENTS
No full textThe study examined teacher perception and utilization of assistive technology for effective teaching and learning among disabilities students. Two research questions and two hypotheses were answered and tested in this study. A descriptive research design of survey type was used. The population for this study comprised public senior secondary school teachers in Ijebu Ode local government, Ogun State. The sample size was 132 teachers and a purposive sampling technique was used in the selection process. A self- developed questionnaire titled: Teachers Perception, Utilization of Assistive Technology and Effective Teaching and Learning Questionnaire (TPUATETQQ) was used for data collection with 0.88 as a reliability coefficient. Frequency counts, percentage and bar-chart were used for presenting and analysing demographic characteristics of the respondents. Mean and standard deviation were used for analyzing research questions. Hypotheses were tested using Pearson Product Moment Correlation (PPMC). The findings of the study revealed that there was low level of teachers’ perception on assistive technology for effective teaching and learning among disabilities students and that there were low level teachers utilize assistive technology for effective teaching and learning among disabilities students. It was also found that there was significant positive relationship between teacher perception on assistive technology and effective teaching/learning among disabilities students (r = 0.517, p < .05). (r = 0.668, p < .05) and there was significant relationship between teacher utilization of assistive technology and effective teaching/learning among disabilities students (r = 0.668, p < .05). It was recommended among others that both government and other stakeholders should organize workshop, seminars and other capacity building training regularly for teachers as means of updating their knowledge and skills in the use of assistive devices considering the dynamic nature of special education technology. Special Education teachers should be encouraged to deploy assistive technology for learning irrespective of their gender
Nigerian Journal of Banking and Financial Issues (NJBFI): Cashless Economy Initiatives In Enhancing Profitability Metrics Of Nigeria Deposit Money Banks
No full textThis study investigated the impact of cashless economy initiatives on profitability metrics of Deposit Money Banks (DMBs) in Nigeria. Ex-post facto research design was adopted while data for the study were sourced from Central Bank of Nigeria (CBN) annual report and statistical bulletin, annual account and reports of 14 purposively sampled banks based on consistencies and comparability of their annual accounts and reports between 2017 and 2022 from the population of 16 DMBs listed on the Nigeria Exchange Limited. The objective was to ascertain the impact of Automated Teller Machine, Point of Sale, Internet Banking, NEFT and NIP on profitability of DMBs in Nigeria. Inferential statistics, Augmented Dickey Fuller tests for Unit roots and Pool regression data analysis were applied on profitability of listed DMBs. Findings showed that ATM has a positive and significant effect on ROA of listed banks in Nigeria while, POS, ITB, NEF and NIP had positive but insignificant effect on ROA. The study concluded that cashless economy has positively influenced profitability of DMBs. The study recommends provision of robust digital infrastructures to enhance profitability of DMBs in Nigeria
Nigerian Journal of Banking and Financial Issues (NJBFI): Effects Of Risk Control Techniques On Smes\u27 Performance In Ekiti State, Nigeria
No full textFinancial risk control is a critical element of a resilient future. Risk management Mechanism is an essential metrics employ to safeguard lives and property. Therefore, this study targeted at evaluating the effects of financial risk control techniques on business performance, with specific allusion to the selected small and medium sizes enterprises in Ekiti State, Nigeria. The study adopted a cross- sectional survey research design using simple regression as the statistical technique employed. The study confirms the position of financial risk control techniques in business performance of selected SMEs operators in Ekiti, Nigeria and suggested that insurers in Nigeria have to make the insurance services attractive and affordable to SMEs’ operators/ owners in order to improve on their behavioral risk approaches. 
Nigerian Journal of Banking and Financial Issues (NJBFI): Financial Innovation Mechanisms And Economic Progress: A Review Of Literature
No full textThis paper provided a comprehensive review of literature on the relationship between financial innovation mechanism and its implication on economic growth in Nigeria. The study examines the factors that have facilitated financial innovation in Nigeria. The paper presents a critical analysis of the literature and identifies gaps that require further research. The findings from the literature reviewed showed that financial innovation mechanisms such as digitalization, number of fintech start-ups, introduction of new financial products, and efficiency of financial innovation have the potential to stimulate economic growth in Nigeria. However, challenges such as poor infrastructure, low levels of financial literacy, and weak regulatory frameworks have limited the impact of financial innovation on economic growth. The study suggests on the need for policymakers to develop a comprehensive strategy that promotes financial innovation, strengthens regulatory frameworks, and improves infrastructure to support the growth of the financial sector and the broader economy in Nigeria
Nigerian Journal of Banking and Financial Issues (NJBFI): Employee Retention Strategies And Organisational Performance Among Academic Staff Of Selected Private Universities In Osun State Nigeria
No full textThe study examined the relationship between employee retention strategies and organizational performance of academic staff in selected private universities in Osun State, Nigeria. The strategies for retaining highly qualified staff in the universities in relation performance were reviewed. The study used a survey research design. The questionnaire was administered to three hundred and eighty-seven (387) respondents while only three hundred and fifteen (315) were completed and returned. For data classification, descriptive statistics of tables and percentages were used as well as inferential statistics of ordinary least square (OLS) in hypothesis testing. The results revealed that opportunities for advancement, competitive compensation plan and good work-life balance positively affect the performance of academic staff in the selected private universities. The study recommends that the management of private universities should invest heavily in the areas of opportunities for advancement, competitive compensation plan and good work-life balance for their employees in other to reduce labour turnover
Nigerian Journal of Banking and Financial Issues (NJBFI): Effect of leadership styles and organizational performance: Evidence from Nigeria Private Universities
No full textThe paper examined the signaling effect of leadership styles and organization performance, evidence from private universities in South-West of Nigeria. Empirically, arguments ensued as to which leadership styles is appropriate to be adopted by organization to achieve performance. Seven universities were selected from the thirty-six private universities in Southwest using purposive sampling technique. Structured research questionnaire is used to gather primary data which was analysed using multiple regression analysis to determine the relationship between leadership styles and private universities performance in Nigeria. The results revealed that leadership styles have positive relationship with private universities performance at significance levels of 2.982 .871, .2.912. and 6.323% higher than the p-value at 5%. Intellectual leadership has a positive significant relation with university performance at t=2.982 greater than 5% p-value level while intellectual and individual leadership styles were the joint predictors of private university performance (F (3,26) = 87.010; R2 = .968; P <.01. The joint predictor variables were explained by 94 % change in private university performance while the remaining was due to other factors. Intellectual leader β.253, t= 2.981, inspirational leader β .582, t = 2.912 and idealized leader β .013, t= 6.323, P< .05 are dependently significant predictors of university performance, indicating positive significance relationship with students and university performance. Intellectual, inspirational, except idealized leadership impacted positively on private university performance, therefore, we recommend that private university should adopt leadership styles that promotes institutional performance relative to environmental structure that are conducive to enhance appropriate leadership style and university performance