Journals site for the Ekiti State University Ado Ekit
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Nigerian Journal of Banking and Financial Issues (NJBFI): Tax Variability And Its Impact On The Financial Performance Of Non- Financial Firms In Nigeria: An Empirical Investigation
No full textThe study examined tax variability and its impact on the financial performance of non- financial firms in Nigeria. Specifically, it evaluated at how book tax differences affected the profitability of non-financial businesses and how effective tax rates influenced the profitability of non- financial firms in Nigerian. The correlation between the dependent variable (Return on Asset) and the other factors was determined using a post-hoc analysis of secondary data (Book tax differences and effective tax rate). One hundred and thirteen (113) non-financial, multinational corporations were included in the study\u27s population as listed on the Nigeria Exchange Group. The 76 selected non-financial firms in Nigeria were chosen using a purposeful sampling approach. The Generalized Method of Moments (GMM) estimator was used to verified information culled from the annual reports of participating companies over an 14-year period (2010-2023). Based on the findings of the GMM estimator, the book tax difference has a positive and substantial influence on the ROA of non-financial businesses whereas the effective tax rate has a negative and negligible effect on the ROA of listed non-financial enterprises. Consequent on the findings, the study concluded that tax variability has significant effect on financial performance of non-financial firm in Nigeria
Nigerian Journal of Banking and Financial Issues (NJBFI): GREEN ACCOUNTING DISCLOSURE AND FIRMS VALUE OF OIL AND GAS COMPANIES QUOTED ON NIGERIA EXCHANGE GROUP
No full textThe Research centred on Green Accounting Disclosure and Firms Value of oil and gas companies quoted in the Nigeria Exchange Group. The study revealed the influence of Green accounting disclosure on the value of the companies. Descriptive statistics with panel regression-method with Statistic V. 15 were used. Ex-post facto design was adopted. Secondary data from the annual reports of selected companies quoted in the Nigeria Exchange Group for ten-years (2014 to 2023) were used. The study indicated that Green Accounting Disclosure have positive and significant effects on the market value of all the selected quoted oil and gas companies. The Study recommended that regulatory bodies need to wake- up to their responsibilities and reward firms that practices green accounting disclosures
Nigerian Journal of Banking and Financial Issues (NJBFI): CORPORATE BRAND IDENTITY AND CUSTOMERS’ PERCEPTION OF BANK SERVICES IN ILORIN METROPOLIS KWARA STATE
No full textThis study focused on corporate brand identity and customers’ perception of bank services in Ilorin metropolis Kwara State. The specific objectives of the study were to examine the effect of corporate brand image, corporate brand personality and corporate brand communication on customers’ perception of bank services. The study adopted descriptive survey research design. Data used in this study were collected through primary source. The population of this study consists of the customers of selected banks of study which include United Bank for African (UBA), Union Bank of Nigeria (UBN), Eco Bank Nigeria Plc, First Bank of Nigeria and Guaranteed Bank (GTB) in Ilorin metropolis, Kwara State. These banks were chosen due to their proximity in Ilorin Metropolis. The study utilized convenience sampling technique to drawn sample of 236 for the study. Questionnaire was administered to available bank customers selected as respondents. 5-point likert scale option of structured questionnaire were used in the study to obtain response. Content validity was used to determine the validity of the instrument by giving to research experts who modified and made the necessary correction to measure the instrument. Simple linear regression analysis was used to test the hypotheses. Three hypotheses were tested in line with the objectives of the study and it was revealed that brand image, corporate brand personality and corporate brand communication have significant effect on customers’ perception of bank services. The study concluded that brand image, corporate brand personality and corporate brand communication have significant effect on customers’ perception of bank services. The study recommends as follow: Banks management staffs should improve on their corporate brand image to attract more positive customers’ perception of their services. They should also modify their corporate brand personality to encourage bountiful customers’ perception of their services. Finally, Banks staffs in general should inculcate consistency in their mode of corporate brand communication to attract positive customers’ perception of their services
Nigerian Journal of Banking and Financial Issues (NJBFI): BEHAVIORAL CULTURAL INTELLIGENCE AS A DRIVER OF ENTREPRENEURIAL INNOVATION: INSIGHTS FROM UNIVERSITY STUDENTS’ ENTERPRISES
No full textThe paper examined the influence of behavioral cultural intelligence on entrepreneurial innovation with emphasis on University of Ilorin students’ enterprises. Specifically, it examined the impact of normal practices, motivation, and communication style on entrepreneurial development. Survey research design was adopted with a population of 237 registered students’ entrepreneurs in the University of Ilorin. A sample size of 149 student entrepreneurs was determined using Taro Yamane\u27s formula. Data collected was analyzed using PLS-SEM. Findings revealed that motivation has the highest impact on entrepreneurial development followed by normal practices, and communication style. The study concluded that cultural intelligence is significantly essential for the entrepreneurial innovation. Therefore, the study recommended that student entrepreneurs should focus on ensuring that good communication style, motivation, and normal practices, are adequately practiced within the organization
JOURNAL OF CURRENT DISCOURSE AND RESEARCH (JCDR): TEACHER INDUCTION PROGRAMMES IN PUBLIC PRIMARY SCHOOLS IN EKITI STATE, NIGERIA: PROCESSES, CHALLENGES AND WAY FORWARD
No full textThis paper examines teachers induction programmes in public primary school in Ekiti State Nigeria. Teacher induction programme is a structured set of professional activities designed to support, mentor, and guide new teachers as they transit from pre-service education into full-time classroom practice. Induction programme serve as a bridge between pre-service training and classroom practice, helping new teachers adapt quickly to their professional roles and the school environment. Teacher induction programme significantly influence teacher job performance because when new teachers are properly oriented, mentored, and supervised, they exhibit greater effectiveness in instructional delivery and classroom management. This paper, therefore, seeks to conceptually examine how school induction programmes impacts new teachers performance in public primary schools in Ekiti State. Although teacher induction programmes are recognized globally as essential for professional development, their implementation in Nigerian public primary schools appears inconsistent. In many cases, new teachers receive minimal guidance beyond administrative orientation. This lack of structured support may result in poor classroom performance, low confidence, and high attrition among new teachers. In Ekiti State, observations and reports from educational stakeholders suggest that many teachers struggle with effective lesson planning, classroom control, and learner assessment and any schools do not even have qualified mentors or supervisors who are trained in the principles of induction and professional coaching and senior teachers are often assigned mentoring roles without prior preparation or motivation. As such mentoring becomes informal, inconsistent, and sometimes discouraging to new teachers. Lack of finding and appropriate infrasturctural facilities also hinders effective teacher induction programmes. Impactful and sustainable induction programme is possible when there are standardized and institutionalize induction pathway for new teachers, professionalized mentors, strengthened follow-up and support provided so that every newly posted teacher receives sustained, practical guidance
Nigerian Journal of Banking and Financial Issues (NJBFI): Forensic Accounting And Risk Mitigation In The Nigerian Insurance Industry
No full textThis study examined the impact of forensic accounting on risk mitigation within the Nigerian insurance industry, employing a descriptive survey design. Targeting professionals in accounting, auditing, risk management, and compliance roles at AIICO and AXA Mansard Insurance Companies\u27 Lagos and Ibadan branch offices, the research utilized a stratified random sampling technique to select a representative sample of 120 respondents. Data were collected using a self-developed instrument, the “Forensic Accounting and Risk Mitigation in the Nigerian Insurance Industry Questionnaire” (FARMNIQ). The analysis focused forensic accounting using three indices: fraud detection and prevention rates, regulatory compliance adherence, and internal control systems to assess risk mitigation. Results indicated a significant positive impact of fraud detection and prevention rates and regulatory compliance adherence on risk mitigation, with coefficients of 0.45 and 0.32, respectively. However, internal control systems showed a less pronounced effect, with a coefficient of 0.28 and a p-value of 0.065, suggesting a non-significant influence at the 0.05 level. The study concluded that robust fraud detection mechanisms and strict regulatory compliance are crucial for enhancing risk management strategies. Recommendations include the implementation of comprehensive forensic accounting practices and ongoing staff training, alongside stringent regulatory oversight to strengthen the industry’s risk mitigation efforts
Nigerian Journal of Banking and Financial Issues (NJBFI): Assessing The Effect Of Bond Insurance On The Development Of The Nigerian Capital Market
No full textThis research investigated the effect of bond insurance premiums on market capitalization in Nigeria using data gathered from the World Development Indicator, Global Financial Development Database, and the Central Bank of Nigeria statistical bulletin, from 2000 to 2023. The data were analyzed using the ARDL co-integration approach, and the results showed that, although only in the long run, bond insurance premiums had a positive effect on market capitalization in Nigeria, as did bond insurance claims. The result shows normality test statistics of 1.641757 (p > 0.05), LM test statistics of 0.2124238 (p > 0.05), heteroscedasticity test statistics of 0.241894 (p > 0.05) indicate that the assumption of normality, homoscedasticity and no serial autocorrelation are satisfied. Also, that bond insurance premiums and claims positively affect market capitalization, with a significant long-term impact of 0.93% and 1.89%, respectively. Finally, there was no causal relationship between bond insurance premiums and market capitalization in Nigeria. According to the study\u27s findings, bond insurance significantly contributes to the expansion of Nigeria\u27s capital market. As a result, financial sector regulators must encourage bond issuers to participate in bond insurance programs in order to increase market capitalization in the nation
Nigerian Journal of Banking and Financial Issues (NJBFI): The impact of company income tax on the dividend Policy of quoted deposit money banks in Nigerian stock market
No full textThis study examined the impact of company income tax on the dividend policy of quoted deposit money banks in Nigeria. Specifically, the study sought-after the relationship between companies income tax and dividend per share of deposit money banks in Nigeria; investigated the impact of education tax on dividend per share of deposit money banks in Nigeria; assessed the effect of profit after tax on dividend per share of deposit money banks in Nigeria and determined the direction of causality between companies income tax and dividend per share of deposit money banks in Nigeria. The study adopted the ex-post facto research design. Panel data sets spanning 2012-2020 was pooled for five (5) quoted deposit money banks. Data obtained was estimated using pooled OLS regression analysis, fixed effect and random effect panel analysis, panel granger causality test alongside post estimation was carried out. Findings from the study indicated that companies income tax exerts negative significant impact on dividend per share of deposit money banks (DMBs) in Nigeria .0053184 (p=0.046<0.05); education tax exerts negative significant impact on dividend per share of deposit money banks in Nigeria -.0563712 (p=0.017<0.05); the impact of profit after tax on dividend per share of deposit money banks in Nigeria was positive with 0.936993 (p=0.014<0.05), a bidirectional causal relationship exists between dividend policy, company income tax and education tax while a unidirectional causal relationship exists between dividend policy and profit after tax. Premised on these findings, the study suggested that government should implement standardize tax audit and investigation practices as well as demonstrate caution with the use of penalties on defaulters; management of deposit money banks should harness other investment alternatives with relatively low tax rates and maintain good dividend policy and management of deposit money banks should exert increased effort on the expansion of their operational scope and also explore tax policy initiatives including tax relief, tax holiday and tax amnesty to legitimately reduce tax liabilities
Nigerian Journal of Banking and Financial Issues (NJBFI): Women Entrepreneurs And Sustainable Development Goals (Sdgs) In Nigeria
No full textThis study examined the effect of women entrepreneurs on sustainable development goals in Nigeria. Specifically, the study ascertained the effect of women entrepreneurial development on income inequality out of seventeen developmental goals which are, gender equality, poverty reduction, equitable education, etc. in Nigeria. This study was carried out among women entrepreneurs in micro enterprises in different states in Nigeria captured by Nigeria Bureau of Statistic and SMEDAN. An empirical was conducted using a time series from 1990 to 2019. Secondary data from the Nigeria Bureau of Statistics, World Bank database, International Labour Organisation (ILO), International Food Policy Research Institute (IFPRI) and SMEDAN. Data were analyzed using fully modified ordinary least regression estimates. The result of the analysis of the effect of women entrepreneurial activities on reduction of income inequality in Nigeria showed that women entrepreneurial development was positive and significant (β0 = 0.376, t =4.529; p = 0.0001 < 0.05). The result also showed that female secondary school enrolment was negative but significant (β0 = -0.0483, t =-9.3706; p = 0.0009< 0.05). The study concluded that income as indicators of sustainable development tested was found to influenced significantly by women entrepreneurial development. The study recommended that Government should discourage gender disparities and inequality in our society. Entrepreneurship workshops, seminars and conferences in collaboration with states and local government should be encouraged specifically for women entrepreneurs in order to encourage business start-up and those in micro, small and medium enterprises
Nigerian Journal of Banking and Financial Issues (NJBFI): Systematic And Unsystematic Risks On Stocks Selection By Investors: An Empirical Analysis Of Nigerian Stock Exchange
No full textThis study examines the impact of beta coefficient as a factor which affect the processes of stock selection by investors. The Capital Asset Pricing Model (CAPM) was adopted, using the nature and power of the relationship between the stocks. The study made use of monthly stock returns from 30 selected companies listed on the Nigerian Stock Exchange for the period between 01-04-2014 to 01-04-2019, which involves the monthly index closing values. The work employed 60 months data to calculate the beta coefficients which indicate systematic risk. Time series regression analysis was used in the study. The study describes its effects and the way beta (systematic risk) should be evaluated by investors. In the process of the findings, it was discovered that the study is not supportive of the theory’s basic statement that higher risk (beta) is associated with higher levels of return. The study recommends that emphasis should be focused on the significance of beta coefficient which will not only assist investors in portfolio formation, but will enhance diversification of investment. This will go a long way in enhancing portfolio management which is a prerequisite for sustainable risk reduction