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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

BOARD COMMITTEE AND BANKRUPTCY RISK: A STUDY OF DEPOSIT MONEY BANKS IN NIGERIA

This ascertained the effect of board committee on bankruptcy risk in deposit money banks in Nigeria, using audit committee independence and board gender diversity, while Altman model for bankruptcy was employed for bankruptcy risk. Ex Post Facto research design was adopted for the study. Data were extracted from 2012 to 2024 from the audited annual reports and accounts of the sampled

Authors: Omowumi Olanike Oshatimi, Dinatu Nna Alabadan , Abiloro Rafiyat Bosede
Pages: 1-14

DOI: 10.5281/zenodo.17370304

GOVERNMENT ACCOUNTING REFORMS AND FINANCIAL PERFORMANCE OF ANAMBRA STATE OWN ENTERPRISE

This study investigated the Effect of Government Accounting Reforms on financial performance of Anambra state own enterprise. Against the backdrop of persistent financial inefficiencies and accountability challenges in the public sector, the study assessed key financial performance indicators include Operating Cash Flow and Asset Turnover Ratio , influence the adoption and effectiveness of

Authors: Okolie Augustine , Enuenwemba Faith
Pages: 15-29

DOI: 10.5281/zenodo.17804402

EFFECT OF TIER ONE CAPITAL COMPONENTS ON THE LOAN PORTFOLIO OF DEPOSIT MONEY BANKS IN NIGERIA

The inadequacy of tier one capital components has been a recurring issue of concern in the Nigerian banking sector, potentially affecting the ability of deposit money banks to perform their traditional role of financial intermediation through loans and advances. Additionally, the impact of specific tier one capital components, such as paid-up share capital, and statutory reserve on the

Authors: Udeh Patience Ndidiamaka
Pages: 30-49

DOI: 10.5281/zenodo.17804495

MODERN FINANCIAL MANAGEMENT PRACTICES AND FRAUD MITIGATION IN THE PUBLIC SECTOR: THE NIGERIAN EXPERIENCE

This study examined the impact of modern financial management practices on fraud mitigation in the Nigerian public sector, focusing on federal government parastatals operating in Edo State. The study specifically assessed the effectiveness of the Treasury Single Account (TSA), Integrated Payroll and Personnel Information System (IPPIS), and Government Integrated Financial Management

Authors: Obarisiagbon Maureen Iroghama, FCA , Eke Robert Ike PhD, FCA
Pages: 50-78

DOI: 10.5281/zenodo.17911755