THE EFFECT OF COMMODITY PRICE CHANGES ON FINANCIAL PERFORMANCE OF OIL FIRMS

Prices of oil and gas are generally known to be highly volatile and the recent price changes have caused several concerns for consumers, corporations and countries alike as they experience high dependency on oil and gas for transportation, electricity generation and industrial production. The specific objective of the study was to investigate commodity price changes effect on financial

Authors: Ozuomba, Chidinma Nwamaka , Ogujiofor, Magnus Nkemjika
Pages: 1-11

DOI: 10.5281/zenodo.14860381

FINANCIAL LEVERAGE AND FINANCIAL PERFORMANCE OF LISTED FAST-MOVING CONSUMER GOODS (FMCG) AND LOGISTICS COMPANIES IN NIGERIA

This study examined and compares the impact of financial leverage on the financial performance of listed Fast-Moving Consumer Goods (FMCG) and Logistics companies in Nigeria over a ten-year period from 2014 to 2023. Utilizing an ex-post facto research design, the analysis focuses on two key financial leverage ratios: Debt-Equity Ratio (DE), Solvency Ratio (SR), with Return on Equity (ROE)

Authors: Bright Moses Oseni , Olufemi Oghonogho Gina
Pages: 12-30

DOI: 10.5281/zenodo.14887974

IMPACT OF TECHNOLOGY ADOPTION IN ENHANCING TAX COMPLIANCE IN E-COMMERCE IN NIGERIA.

The rapid expansion of e-commerce has created challenges in tax compliance, necessitating the adoption of technology-driven solutions to enhance efficiency. This study examines the role of technology adoption in enhancing tax compliance efficiency in Nigeria’s e-commerce sector, focusing on three key technological factors: automated tax calculation software, integration of tax reporting tools,

Authors: Eke Robert Ike PhD, FCA, Alexander Aleakue Azenobor
Pages: 31-45

DOI: 10.5281/zenodo.15050646