PUBLIC FINANCE INSTRUMENTS AND POVERTY ALLEVIATION IN NIGERIA

In low-income countries like Nigeria, governments use the instruments of public finance to carry out their crucial function of promoting the well-being of their residents which includes poverty alleviation. However, they often find deciding on how to achieve that objective difficult owing to some challenges. This study investigates the impact of public finance instruments on poverty reduction

Authors: Prof. Agbo Elias Igwebuike , Ugwu Osmund Chinweoda, PhD
Pages: 1-21

DOI: 10.5281/zenodo.15309375

PUBLIC EXPENDITURE AND HUMAN DEVELOPMENT INDEX IN NIGERIA

This study determined the effect of government expenditure on human capital index, using government spending on education and health care as the independent variables spanning from 1999 to 2023. The descriptive statistics was used to analyze the data, and multiple regression analysis was employed to test the hypotheses. From the results, the study found that government spending on education

Authors: Gina Oghogho Olufemi, Jude Inanafe Adamu, Elijah Omorowa
Pages: 22-42

DOI: 10.5281/zenodo.15625312

ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE ON CORPORATE PERFORMANCE: A STUDY OF AGRICULTURAL FIRMS AND HEALTH CARE FIRMS IN NIGERIA

This study determined the environmental, social and governance disclosure on corporate performance of two selected firms in Nigeria (agricultural firms and health care firms). The study employed environmental disclosure, Social disclosure and corporate gover­nance disclosure as the independent variables and return on assets as the dependent variable. Ex Post Facto research design. Data

Authors: Nwachukwu Raphael (PhD) , Azodo Chinyere
Pages: 43-60

DOI: 10.5281/zenodo.15639229

THE RELATIONSHIP BETWEEN CORPORATE TAX AVOIDANCE AND FINANCIAL PERFORMANCE IN NIGERIAN MULTINATIONAL COMPANIES

This study examined the relationship between corporate tax avoidance and the financial performance of multinational companies operating in Nigeria. Survey data collected from 189 respondents revealed that tax avoidance practices are widely adopted, with nearly 60% of companies frequently engaging in such strategies. Most respondents reported that tax avoidance positively impacts

Authors: Onah, Kelvin Amobi, Ojeh Augustine, Ph.D., FCA, Geoffrey Ndubuisi Udefi Ph.D., Festus Ndubuisi Nkwo
Pages: 61-78

DOI: 10.5281/zenodo.15728660

EFFECT OF BOARD CHARACTERISTICS ON CARBON EMISSION DISCLOSURE: A STUDY OF OIL AND GAS FIRMS IN NIGERIA

This study determined the effect of board characteristics on carbon emission disclosure of oil and gas firms in Nigeria from 2013-2023, using gender diversity, and board independent as the independent variables, while carbon emission disclosure was the dependent variable of the study. Data were extracted from the annual reports and account of the sampled firms.  Descriptive

Authors: Ezekwere Uzochukwu (PhD) , Bennee Emmanuel (PhD)
Pages: 79-93

DOI: 10.5281/zenodo.15737742