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Recently Published Papers

EFFECT OF PRIVATE SECTOR CREDIT ON SMES PERFORMANCE IN NIGERIA

Aisha Salisu Wakili, Mustapha Mukhtar , Oyeniran Ishola Wasiu and Alfa Yakubu
Volume 14 Issue 2

This study investigates the effect of private sector credit on SMEs performance in Nigeria spanning the period 1990-2024. Data for the study were obtained from World Development Indicators (2024). The Vector Error Correction Model was used to examine both the short run and the long-run relationship read more...

IMPACT OF TAX REFORMS ON INTERNALLY GENERATED REVENUE IN ADAMAWA STATE, NIGERIA

Mbasti Haziel Taiya, Joshua Tumba Dabbois and John Iliya
Volume 14 Issue 2

This study examined the impact of tax reforms on internally generated revenue in Adamawa State, Nigeria, focusing on three specific reform measures: personal income tax reforms, small business tax exemption reforms, and rent relief reforms. The study adopted a survey research design, collecting pri read more...

EFFECT OF AUDIT COMMITTEE INDEPENDENCE ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Taiya Haziel Mbasiti, PhD, Solomon Pwagusadi Joyce, PhD, John Iliya and Sakiyo Daniel Godfrey
Volume 6 Issue 1

This study examined the effect of audit committee independence on the financial reporting quality of listed deposit money banks in Nigeria. Specifically, it investigated the effects of the proportion of non-executive directors, audit committee size and audit committee meeting frequency on financial read more...

TECHNOLOGY GOVERNANCE AND YOUTH SELF-RELIANCE THROUGH ROBOTICS INNOVATION IN KOGI STATE, NORTH-CENTRAL NIGERIA

Abubakar Isah , Zekeri Sunday and Titus Noel Yabayanze
Volume 14 Issue 2

This study examines how technology governance shapes the capacity of robotics innovation to advance youth self-reliance in Kogi State, North-Central Nigeria. Despite considerable public and institutional expenditure on robotics education, artificial intelligence infrastructure, and technology incub read more...


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