Aliyu Aliyu Nahuche
Volume 6 Issue 1

Governments increasingly tax digital activity through digital services taxes (DSTs), significant economic presence (SEP) rules and related levies, yet little is known about how these measures affect the financial performance of the e-commerce firms that bear them. This conceptual article draws on t read more...

Mohammed Adamu Bara, Francis A. Akawu, PhD and Abdul Adamu, PhD
Volume 14 Issue 2

This study investigated the impact of selected macroeconomic determinants of public debt on debt sustainability in Nigeria from 1992 to 2024. Using an ex-post facto design and annual time-series data obtained from the Central Bank of Nigeria (CBN), Debt Management Office (DMO), and National Bureau read more...

Agu Gift Eziaku, Usman Alhaji Yusuf, PhD and ¬¬Daniel Ishaya, PhD
Volume 6 Issue 1

Kidnapping is currently a worldwide problem. It is a violent crime known to have not just profound effects on individuals but also a multifaceted implication on the society. Nigeria is currently bedevilled by this social menace, and this is to the extent that it has escalated and is threatening not read more...

Nabila Aliyu Dauda, Wasilu Suleiman, PhD, Ibrahim Aliyu, PhD, Kamalu Ali Bello and Sani Abdulsalam
Volume 14 Issue 2

This study examined the mediating effect of Information Technology Capability (ITC) on the relationship between Digital Business Strategy (DBS) and Business Performance (BP) among commercial banks in Bauchi State, Nigeria. Specifically, the study investigated the influence of digital marketing, dig read more...