FEDERAL GOVERNMENT REVENUE AND HUMAN CAPITAL DEVELOPMENT IN NIGERIA

This study ascertained the effect of federal government revenue on human capital development in Nigeria. Specifically, the study sought to: determine the effect of Company Income Tax on human capital index in Nigeria; evaluate the effect of Petroleum Profit Tax on human capital index in Nigeria. Ex Post Facto research design was adopted for the study. This study utilized descriptive

Authors: Ezekwere Uzochukwu , Okoye Chinwendu Stella
Pages: 1-26

DOI: 10.5281/zenodo.15863989

NEXUS OF PUBLIC EXPENDITURE AND EMPLOYMENT RATE IN NIGERIA AND GHANA

This study determined the effect of government expenditure on unemployment rate in Nigeria and Ghana. The study used government expenditure on education and health care as the independent variable. Data were sourced from Statistical Bulletins and annual budget of the two countries. The multiple regression analysis was employed for the test of hypotheses. The study found that

Authors: Gina Oghogho Olufemi, Ogbemudia Joy A, Albert Osadebawen
Pages: 27-43

DOI: 10.5281/zenodo.15922479

IMPACT OF AUDITOR’S INDEPENDENCE ON FINANCIAL REPORTING QUALITY IN NIGERIA ABSTRACT

The study examined at how the independence of auditors affects the caliber of financial reporting for Nigerian manufacturing firms. Secondary data was taken from 52 manufacturing businesses published annual reports over a 9-year period, from 2014 to 2022, the study used an ex post facto research approach. Panel data regression analysis and descriptive statistics were used to analyze the data.

Authors: Ediae Robert Eghosa , Eke Robert Ike PhD, FCA
Pages: 44-66

DOI: 10.5281/zenodo.15973013

IMPACT OF FISCAL POLICY ON UNEMPLOYMENT RATE IN NIGERIA

The study determined the extent fiscal policy affected unemployment rate in Nigeria. The study employed total government expenditure, total government revenue and total public debt as the independent variables. Data were extracted from Central bank Statistical Bulletin spanning from 2000 to 2023. The multiple regression analysis revealed that total government expenditure has a positive

Authors: Adagbonyin Ezemwenghian, Bello Kolawole , Gina Oghogho O.
Pages: 67-82

DOI: 10.5281/zenodo.16684818

FINANCIAL REPORTING ANALYSIS AND INVESTMENT DECISION ON INDUSTRIAL GOODS FIRMS IN NIGERIA

This study examined the extent financial reporting analysis affected investment decision-making on industrial goods firms in Nigeria, using firm profitability and firm liquidity ratio as the independent variables while firm share capital was used as dependent variable (investment decision). The study covered eleven years (2013-2023) annual accounts of the firms a sampled of ten industrial

Authors: Akaegbobi Tochukwu Nkem , Okeke Onyekachi Nath
Pages: 83-101

DOI: 10.5281/zenodo.16882748

EFFECT OF AUTOMATED ACCOUNTING SYSTEM ON THE CORPORATE FINANCIAL PERFORMANCE IN SOUTH EAST NIGERIA

The study examined the Effect of an Automated Accounting System on the corporate financial performance in South East Nigeria. The specific objectives of the study are to examine the effect of Information Technology Infrastructure on the corporate financial performance in South East Nigeria. evaluate the effect of Internal Controls on corporate financial performance in South East Nigeria.

Authors: Nwachukwu Basilia Chiamaka (PhD) , Odo John Onyemaechi (PhD)
Pages: 102-116

DOI: 10.5281/zenodo.17100915