Welcome to American Research Journal of Economics, Finance and Management

American Research Journal of Economics, Finance and Management is driven by a mission to foster a deeper understanding of economic principles, financial markets, and contemporary management practices. Our goal is to facilitate the exchange of innovative ideas, research findings, and practical insights that shape policies, drive financial decisions, and enhance managerial strategies.

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Article in Press

EFFECT OF COST OF SALES ON SHAREHOLDERS RETURN OF NIGERIAN COMPANIES

This study determined the effect of cost of sales on shareholders return of Nigerian companies from 2014 to 2024. Ex Post Facto research design was employed for the study. Data were extracted from the annual reports and accounts on the twenty samples companies in Nigeria. The hypothesis was tested with regression analysis via e-view 9.0. The study found that cost of sales has a positive

Authors: Giwa Luka , Dibua Ekene C.
Pages: 1-12

DOI: 10.5281/zenodo.15829607

CORPORATE TAX SHIELD OF CHARITY DONATION ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA

This ascertained the effect of corporate tax shield of charity donations on earnings management of deposit money banks in Nigeria. Ex post Facto research design was adopted. Data were extracted from audited annual reports and accounts of the sampled banks in Nigeria spanning from 2014 to 2023. From the findings, the result revealed that the probability of the slope

Authors: Pajo Adi Stephen , Ikilidih, Joy N.
Pages: 13-23

DOI: 10.5281/zenodo.15829650

PORTFOLIO DIVERSIFICATION AND OPERATIONAL RESILIENCE OF BANKS IN NIGERIA

This study investigates how different portfolio diversification strategies affect the operational resilience of Nigerian banks between 2008 and 2022. The research addresses the problem of instability in the Nigerian banking sector, especially during economic crises like the 2008 financial crash and the COVID-19 downturn,

Authors: Oliogu, E.O. Ph.D , Eyamu F O, Biwei, T. A. Phd.
Pages: 24-37

DOI: 10.5281/zenodo.15854079

GREEN FINANCIAL MANAGEMENT PRACTICE AND CORPORATE FINANCIAL PERFORMANCE IN NIGERIA

The study examined the effect of Green Financial Management Practice on Corporate Financial Performance in Nigeria. The specific objectives are to; examine the effect of loan loss provision on the financial performance in Nigeria and evaluate the effect of green bonds on the financial performance in Nigeria. An ex-post factor research design was adopted for the study. The data was

Authors: Nwachukwu Basilia Chiamaka (PhD) , Odo John Onyemaechi (Ph.D)
Pages: 38-52

DOI: 10.5281/zenodo.15878435

SUSTAINABLE TOTAL QUALITY MANAGEMENT AND PERFORMANCE OF CORPORATE ORGANIZATIONS IN SOUTHEAST NIGERIA

This study investigates the effect of Sustainable Total Quality Management (TQM) on the Performance of Corporate Organizations in Southeast Nigeria. Specifically, Customer Focus and Total Employee Involvement—on the performance of corporate organizations in Southeast Nigeria. Anchored on Goal-Setting and Quality Improvement theories, the study adopted a quantitative survey research design,

Authors: Ofondu Magnus M., Ezichi-Obasi Judith, Anulika Virginia Obi
Pages: 53-70

DOI: 10.5281/zenodo.15878433

EFFECT OF SUSTAINABLE LEAN SIX SIGMA ON OPERATIONAL EFFICIENCY IN SOUTHEAST NIGERIA'S FOOD INDUSTRY

The study examined the effect of Sustainable Lean Six Sigma on operational efficiency in Southeast Nigeria's food industry. The specific objectives were to; evaluate the effect of the continuous improvement process on the operational efficiency and identify the effect of eliminating waste on operational efficiency in Southeast Nigeria's food industry. A survey research design was selected

Authors: Obodoagu, Kenneth Ogomegbunam (Ph.D), Cyril Anamelechi Chiana , Okechukwu, Elizabeth Uzoamaka (PhD)
Pages: 71-90

DOI: 10.5281/zenodo.15878437

CORPORATE GOVERNANCE MECHANISMS AND FIRM PERFORMANCE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA

This research examined the connection between corporate governance practices and the performance of manufacturing companies listed in Nigeria. The study specifically focused on the 46 manufacturing firms that were listed on the Nigerian Exchange Group (NGX) as of December 31, 2023, and were chosen for the analysis due to the availability of complete financial information in their annual

Authors: Ediae Raymond Ikponmwosa , Eke Robert Ike PhD, FCA.
Pages: 91-116

DOI: 10.5281/zenodo.16367045

FORENSIC ACCOUNTING AND FORENSIC LITIGATION IN EMERGING ECONOMY, NIGERIAN DEPOSIT MONEY BANKS

The study ascertained the Forensic Accounting and forensic litigation in Nigerian deposit money banks. Ex Post Facto research design was employed. Data were generated from annual reports and accounts of the sampled banks in Nigeria. Cross sectional data were sourced from audited financial reports of quoted banks spanning from 2020-2024. Ordinary least square method was used to determine

Authors: Femi Joshua F. PhD, Omowumi Olanike Oshatimi PhD , Igbozulike Blessing Onyinye
Pages: 117-128

DOI: 10.5281/zenodo.16684644

BOARD OF DIRECTORS’ INDEPENDENCE ON BANKRUPTCY RISK OF DEPOSIT MONEY BANKS IN NIGERIA

The study ascertained the effect of board of directors’ independence on bankruptcy risk in deposit money banks in Nigeria. Ex-post facto research design was adopted for the study. A sample of eight deposit money banks was purposively selected while other banks were inevitably excluded for unavailability of data. Data were generated from the annual reports and accounts of

Authors: Okeke Onyekachi Nathaniel , Akaegbobi Tochukwu Nkem
Pages: 129-140

DOI: 10.5281/zenodo.16927526

EVALUATING THE IMPACT OF BLUE ECONOMY SECTOR ON NIGERIA'S ECONOMIC GROWTH

This study evaluates the impact of blue economy sectors on Nigeria’s economic growth over the period 1981–2024, using advanced econometric techniques to uncover long-run relationships. The study employs Fully Modified Ordinary Least Squares (FMOLS) and Johansen Cointegration Tests to assess the long-term contributions of these sectors to Nigeria’s Gross Domestic Product (GDP). Unit root

Authors: Aienloshan Omo Obeamata , Eke Robert Ike PhD, FCA
Pages: 141-156

DOI: 10.5281/zenodo.17122034