CUSTECH-JIMSS

Abstract:
This study examined the effect of cable vandalism along track corridors on the operational efficiency of the Abuja Rail Mass Transit system. The study adopted a descriptive research design, based on a quantitative approach. Staff of the ARMT served as the population of the study. A sample size of 257 respondents was determined using Taro Yamane’s formula, out of which 243 valid responses were retrieved and used for analysis. Data was collected using structured questionnaires administered to staff at different locations. Data analysis was conducted using frequency counts, percentages, mean scores and Spearman Ranks correlation. The findings revealed that there was a significant negative relationship between cable vandalism and operational efficiency (ρ = -0.462, p < 0.01), indicating that increase in cable vandalism incidents could result in reduction in operational efficiency such as reduced service reliability, increased operational delays, and higher maintenance burdens within the system. The study recommended that security should be strengthened around rail corridor by adopting technology-based solutions like CCTV surveillance, intrusion detection systems, and live monitoring while enhancing institutional coordination with security agencies, and stricter enforcement existing anti-validation laws.

Abstract:
The study examined the effect of financial cash flow management on corporate social responsibility quality in Nigeria. Specifically, this study focused on consumer goods firms listed on the Nigerian Exchange Group, with dataset covering the period 2015 to 2024. This study’s population consisted of twenty-one consumer goods firms listed on the Nigerian Exchange Group. Using ex-post facto research design approach, purposive sampling technique provided sixteen firms that met the selection criteria, and panel data regression analysis was ulilised for data analysis. The result revealed that cash flow from operating activities had a statistically significant negative effect on CSR quality. Further analysis revealed that cash flow from activities of financing, investing and cash flow per share each exhibited statistically insignificant effects on CSR information quality, suggesting that such financial dimensions did not meaningfully influence CSR transparency in the Nigerian consumer goods sector during the period under investigation. This study concluded that in Nigeria’s weakly regulated CSR environment, internal financial mechanisms, particularly operational cash flows, play a selective but critical role in shaping CSR information disclosure quality. Therefore, this study carefully recommends among others the inclusion of institutionalizing mandatory CSR-linked budgeting tied to operational cash flows, deprioritizing financing-based and investment-based CSR policies, and avoiding reliance on per-share cash performance as a CSR determinant.

Abstract:
The study examined the effect of corporate tax planning practices on insolvency risk, as well as the moderating effect of real earnings management among listed manufacturing firms in Nigeria. Specifically, it investigated whether cash effective tax saving, tax efficiency, non-debt tax shields, and capital-intensive tax saving significantly influenced insolvency risk, and whether these relationships were moderated by real earnings management. Anchored on Contingency Theory, the study adopted the view that the effectiveness of tax planning strategies depends on contextual factors, particularly managerial behaviour reflected through real earnings management. Using an ex-post facto research design, secondary panel data were obtained from the audited annual reports of 46 purposively selected manufacturing firms listed on the Nigerian Exchange Group from 2015 to 2024. The study employed moderated fixed effects panel regression with Driscoll–Kraay robust standard errors to address heteroskedasticity, serial correlation, and cross-sectional dependence. The findings revealed that the effect of corporate tax planning on insolvency risk varies according to the type of tax strategy adopted and the influence of real earnings management. Cash effective tax saving and capital-intensive tax saving were found to reduce insolvency risk, while tax efficiency and non-debt tax shields did not significantly reduce insolvency risk independently. Furthermore, the moderation analysis showed that real earnings management could weaken or reverse the benefits of certain tax planning strategies, particularly tax efficiency, thereby increasing insolvency risk. The study therefore recommended that manufacturing firms in Nigeria should adopt integrated tax planning frameworks that strengthen cash effective tax savings and capital-intensive tax strategies while implementing strong governance and monitoring mechanisms to limit opportunistic real earnings management practices that may undermine financial stability.

Abstract:
This study examines the role of deposit money banks in financing smallholder farmers and promoting rural agricultural development in Nigeria over the period 1999–2025. The study is motivated by persistent challenges in access to agricultural finance among smallholder farmers despite the sector’s importance to employment, food security, and economic growth. The study adopts an ex-post facto research design. Data for the study was sourced from Central Bank of Nigeria Statistical Bulletin, CBN Development Finance Reports and WDI Data Base. Various pre and post estimation test was conducted to ascertain the viability of the variables used. The study made used of ARDL model as the main estimation technique. The study found that commercial bank credit to smallholder famers has negative and significant effect on rural agriculture development in Nigeria, government intervention on commercial bank financing of agriculture has positive and significant effect on rural agriculture development in Nigeria while interest rate and macroeconomic factors has negative and insignificant effect on rural agriculture development in Nigeria as measured by real gross domestic product in Nigeria. The study concluded that effective government intervention, rather than credit provision alone, is key to enhancing the contribution of commercial banks to smallholder farming and rural agricultural development in Nigeria. The study recommended that Commercial banks should be encouraged to provide long-term, low-interest and flexible repayment credit facilities tailored to agricultural production cycles. Government should intensify and sustain its intervention programs in the agricultural sector. This can be achieved through expansion of agricultural credit guarantee schemes, interest rate subsidies, and dedicated intervention funds aimed at smallholder farmers. Monetary authorities should maintain a stable and relatively low-interest rate environment to encourage investment in agriculture.

Abstract:
This study examined the effect of product uniqueness on consumer patronage of second-hand wears in Abuja, Nigeria. Specifically, the study investigated the influence of design rarity, aesthetic appeal, quality perception, and emotional attachment on consumer patronage. A survey research design was adopted, and data were collected through a structured questionnaire administered to consumers of second-hand wears across major markets in Abuja. Study population comprised consumers who patronize second-hand clothing markets and stores in Abuja. Cochran’s formula was used to determine a sample size of 384 respondents, while purposive sampling technique was employed for respondents’ selection. Data were analyzed using multiple regression analysis. The results of the multiple regression model revealed that the product uniqueness dimensions jointly had a significant effect on consumer patronage (R = 0.290, R2 = 0.684, Adjusted R2 = 0.671, F = 9.503, p = 0.000), indicating that the model explained 68.4% of the variation in consumer patronage. The findings further showed that design rarity (β = 0.119, p = 0.005), aesthetic appeal (β = 0.085, p = 0.002), and quality perception (β = 0.176, p = 0.000) had significant positive effects on consumer patronage. However, emotional attachment (β = 0.014, p = 0.146) did not significantly influence consumer patronage. The study concludes that product uniqueness, particularly designs rarity, aesthetic appeal and quality perception, is a key determinant of consumer patronage of second-hand wears in Abuja. It recommends that retailers emphasize product uniqueness and quality to enhance customer attraction and sustain patronage.

Abstract:
The banking industry has witnessed rapid digital transformation, with many financial institutions in Nigeria adopting Artificial Intelligence (AI) technologies to improve service delivery and enhance customer experience. This study examined the effect of artificial intelligence (AI)-driven service delivery on customer satisfaction with banks in Abuja, specifically investigating the effects of AI-enabled biometric authentication, AI-powered process automation, and AI-powered chatbots on customer satisfaction. A descriptive survey research design was adopted. The population comprised customers of three commercial banks (Union Bank Plc, Zenith Bank Plc, and United Bank for Africa Plc) in Abuja. Using the Cochran formula, a sample size of 384 respondents was determined, and convenience sampling was employed to select participants. Structured questionnaires were used for primary data collection. Descriptive statistics and multiple regression analysis were employed to analyze the data. The findings showed that AI-enabled biometric authentication had a significant positive effect on customer satisfaction (β = 0.762, p = 0.009). AI-powered process automation (β = 0.123, p = 0.004) and AI-powered chatbots (β = 0.+385, p = 0.005) also recorded significant positive effects on customer satisfaction. Together, the three AI-driven service delivery components explained approximately 8.6% of the variance in customer satisfaction (R² = 0.086, F (5, 326) = 6.151, p < 0.001). The integration of AI technologies into banking service delivery enhances customer satisfaction. Commercial banks in Abuja should continue investing in AI technologies, train staff for effective implementation, and educate customers on AI-enabled services to maximize the benefits of digital banking innovations.

Abstract:
Improving corporate governance in emerging economies requires an understanding of how ownership structure influences managerial financial reporting choices. This study examined the effect of ownership structure on earnings management of quoted oil and gas firms in Nigeria. All ten (10) oil and gas companies listed on the Nigerian Exchange Group (NGX group) as of December 31, 2024, make up the population of the study, which uses an ex post facto research approach. Census sampling techniques was adopted to select all the Ten (10) oil and gas companies that were listed on the Nigeria Exchange Group as of December 31, 2024, made up the study's sample size, The study covered 12-years period between 2014 and 2025. Following a few diagnostic tests, the hypotheses were examined using a random effect regression model. The study found that the absolute discretionary accrual of listed oil and gas companies in Nigeria is significantly impacted negatively by foreign ownership. However, the absolute discretionary accrual of listed oil and gas companies in Nigeria is negatively impacted by absolute discretionary accrual in a negligible way. The study also suggested that companies should promote institutional investors' increased involvement since their ability to monitor can lessen opportunistic earnings management and enhance the quality of financial reporting.

Abstract:
The present study evaluated the perceptions of the effectiveness of the driver\r\nlicensing system to promote road traffic safety in Niger State, Nigeria. The study\r\nemployed a descriptive survey research design guided by Deterrence Theory. A\r\nsimple random sampling and proportional allocation of a sample of 400\r\nrespondents were used. Data were collected with the help of a structured\r\nquestionnaire and analysed by descriptive statistics and multiple linear\r\nregression. Results showed that the overall effectiveness of the driver licensing\r\nsystem was perceived to be moderate, with an overall mean score of 3.168. The\r\nbest licensing indicators were: adequate driver testing (mean = 3.454), inclusion\r\nof both theoretical and practical driving tests (mean = 3.423), and mandatory\r\nreassessment when the license is renewed (mean = 3.380). The rest of the\r\nindicators for licensing did not show a significant effect. Regression analysis\r\nshowed that the absence of corruption in the licensing process was the only\r\nstatistically significant predictor of perceived road traffic safety (β = -0.159, p\r\n= 0.043). The results indicate that licensing requirements are not as important\r\nas public confidence in the integrity of the process and licensing institutions in\r\nshaping perceptions of road safety. The study finds that the driver licensing\r\nsystem has some positive effects on the promotion of road safety in Niger State,\r\nbut these are hampered by corruption and poor institutional accountability.\r\nTherefore, strengthening transparency is crucial for better outcomes on road\r\nsafety and the licensing of qualified drivers to operate on public roads through\r\ndigital verification systems, biometric authentication, tightened enforcement\r\nsystems, and better inter-agency cooperation.

Abstract:
Public transportation remains a critical component of urban mobility and socioeconomic development, particularly in rapidly growing urban centres. This study assessed commuters' satisfaction with public transport service quality in Akwanga, Karu, Keffi, and Lafia Local Government Areas of Nasarawa State, Nigeria. The study adopted a cross-sectional survey design and collected primary data from 400 commuters using a structured questionnaire. Service quality was measured using five dimensions: reliability of service, safety and security, comfort, driver conduct, and overcrowding level. Descriptive statistics and multiple regression analysis were employed to analyse the data. The findings revealed that commuters generally perceived public transport services positively, as all service quality dimensions recorded mean scores above the acceptable benchmark of 2.50. Reliability of service recorded the highest mean score (3.02), while comfort and overcrowding level recorded the lowest mean scores (2.86). Regression results showed a strong positive relationship between service quality and commuters' satisfaction (R = 0.883; R² = 0.798). The overall model was statistically significant (F = 54.721, p < 0.001), indicating that service quality dimensions jointly explained a substantial proportion of variations in commuter satisfaction. All service quality indicators exerted significant positive effects on satisfaction, with comfort emerging as the strongest predictor, followed by safety and security, overcrowding level, driver conduct, and reliability of service. The study concludes that improvements in service quality significantly enhance commuter satisfaction. Consequently, transport operators and policymakers should prioritize passenger comfort, safety enhancement, crowd management, service reliability, and driver professionalism to improve the quality and attractiveness of public transportation in Nasarawa State.

Abstract:
This study motivated by the need to address gaps in industrial growth, industrial growth, infrastructure and economic diversification in Nigeria. Hence, the study analyzed monetary tightening and its impact on development finance flows and investment sustainability between 2015Q1 to 2024Q4. Quarterly time series data on monetary tightening variables; monetary policy rate and exchange rate and development finance flows variable; foreign direct investment, were source from the Central Bank of Nigeria statistical bulletin. Philip Perron test was used to check data stationarity and cointegration test was utilized to determine the presence of log run relationship in the variables. Fully Modified Ordinary Least Square (FMOLS) regression was used to test the impact of monetary tightening on development finance flows. The results revealed that no long run relationship exists between monetary policy rate, exchange rate and foreign direct investment, monetary policy rate had an insignificant effect on FDI, while exchange rate had a significant impact. It was recommended that, Policymakers adopt flexible approach to monetary policies to attract investment and balancing inflation control for sustainable development. Nigeria’s monetary policy committee should come up with reforms to enhance business environment by tackling infrastructure deficits, reducing barriers to business, and strengthening institutional frameworks.

Abstract:
The increasing complexity of financial crimes within Nigeria’s public sector, particularly in the Federal Ministry of Finance, necessitates a robust forensic approach to fraud detection. This study investigates the moderating effect of technological infrastructure on the relationship between forensic accounting skills such as IT expertise, data analytics, accounting and auditing skills, as well as legal knowledge and financial crime detection. Grounded in the Resource-Based View (RBV), the study conceptualizes these forensic skills as strategic internal resources, while technological infrastructure is treated as a moderating enabler. A mixed-method survey design was adopted, and data were collected from 365 professionals across selected MDAs using stratified random sampling. Descriptive statistics, correlation analysis, and multiple regression were used to analyze the data. Findings reveal that all three forensic accounting skill sets significantly and positively affect financial crime detection, with IT and data analytics skills having the strongest impact. More importantly, technological infrastructure significantly moderates these relationships, enhancing the effectiveness of forensic skills in environments with adequate digital tools and systems. The study concludes that forensic capacity-building without concurrent investment in technological infrastructure limits fraud detection outcomes. Recommendations include increased investment in digital forensic tools across MDAs, mandatory forensic training programs, legal capacity strengthening, establishment of in-house forensic audit units, and inter-agency collaboration through centralized fraud monitoring platforms. These measures are essential for improving accountability, transparency, and financial governance in Nigeria’s public sector.

Abstract:
Security threats in Nigeria territorial waters, including piracy/sea robbery, arms/drug trafficking, and illegal bunkering/crude oil theft, undermine sustainable coastal logistics and supply chain operations. These threats disrupt economic, social, and environmental dimensions of coastal trade, posing risks to national maritime security and development. This study assesses the multi-dimensional effects of these security threats on sustainable coastal logistics and supply chain in Nigeria, focusing on their impacts on economic, social operations, and environmental operations. Data were collected via structured questionnaires using a four-point Likert scale from 154 valid respondents, including maritime industry stakeholders and coastal communities. Three hypotheses were tested using multiple regression analysis to examine relationships between independent (security threats) and dependent (sustainable operations) variables. Results revealed strong positive correlations (p = 0.000 < 0.05). A unit increase in piracy/sea robbery, arms/drug trafficking, and illegal bunkering/crude oil theft exerted effects of 2.073, 1.090, and 0.917 on economic operations; 2.035, 3.035, and 1.056 on social operations; and 1.160, 1.028, and 4.052 on environmental operations, respectively. Security threats impose detrimental multi-dimensional impacts on sustainable coastal logistics. The study recommends integrated, multi-sectoral interventions targeting socio-economic drivers, enhanced maritime governance, and law enforcement to foster environmental restoration, resilience, and policy-informed strategies for Nigeria territorial waters.

Abstract:
Efforts towards the effective implementation of green human resource policies for the purpose of achieving immediate environmental goals without jeopardizing the expectation of future generation have been an impossible a doting task. Therefore, this paper examines the implications of the implementation of human resource policies on environmental sustainability. This study relied heavily on secondary sources of data such as published journals, empirical studies, books and policy documents. These sources were carefully examined through the use of textual content analysis. The findings of the study reveal that the challenges of effective implementation of green human resources policies are yet to be addressed due to resistance to change by employees, huge capital requirement, lack of support by stakeholders and lack of enabling environment. Therefore, the study recommends for the implementation of environmentally friendly policies such as the use of renewable energy, reduction in pollution, green recruitment, natural resources conservation and commitment to the provision social responsibilities of business. Similarly, there is need to create more awareness on the imperative of embracing green human resource practices by employees.

Abstract:
This study examined the effect of dividend policy on investment decisions in deposit money banks in Nigeria. The study specifically investigated the influence of dividend per share (DPS), dividend yield (DY), and retained earnings (RE) on share price (SP), which was used as a proxy for investment decision. An ex post facto research design was adopted, and secondary data were obtained from the annual reports and financial statements of six purposively selected deposit money banks in Nigeria covering the period 2016–2020. The study employed descriptive statistics, Pearson correlation analysis, Variance Inflation Factor (VIF), and Ordinary Least Squares (OLS) regression analysis using STATA version 13. The findings revealed that dividend per share has a positive and significant effect on share price (β = 7.10, p < 0.01), indicating that increased dividend payments enhance investor confidence and market valuation. Dividend yield was found to have a significant negative effect on share price (β = -24.41, p < 0.05), suggesting that higher dividend yields may be associated with lower market valuation. The results further showed that retained earnings have a positive and significant effect on share price (β = 1604.67, p < 0.01), implying that investors value banks that retain earnings for future growth and investment opportunities. The regression results indicated that the explanatory variables jointly accounted for 58% of the variation in share price. The study concludes that dividend policy significantly influences investment decisions in Nigerian deposit money banks. It recommends that bank management maintain a stable dividend payment policy while ensuring adequate retention of earnings to support future expansion, enhance shareholder value, and strengthen investor confidence.

Abstract:
The study examines the influence of CSR on the performance of Nigerian banks. Recent evidence suggests that CSR has become a strategic driver of organizational sustainability and stakeholder value creation in emerging economies with particular reference to the selected banks. Purposive sampling technique was used to select 50 branch managers, 10 each from Zenith bank, Guaranty bank, First bank, Access bank and United Bank for Africa respectively as a sample for the study. Data instrument for this study was structured closed ended questionnaire designed by the researchers for the study. Data analysis was performed with the aid of descriptive statistics, factor analysis, and linear regression. The study established that Nigerian banks recognized the importance of CSR and they are doing their obligations to the stakeholders, both internal and external as well as society at large this is proved with the grand mean of 3.69 which is above the criterion mean of 3.0. The study also confirmed that adoption of CSR by Nigerian banks was influenced by meeting the demands and expectations of other stakeholders, to serve as a source of competitive advantage and to comply with government policies with highest mean value of 4.2990. Subsequently, the study recommended that CSR should be seen by Nigerian banks as social obligations business concerns owe their shareholders, the host community, general public, customers, employees and the government in the course of operating their legitimate businesses.

Abstract:
Financial fraud causes significant annual losses for institutions, but early detection helps reduce damage by enabling timely countermeasures and recovery. This study examines forensic accounting as an effective tool for preventing and detecting fraud, focusing on the Nigeria Deposit Insurance Corporation (NDIC). A case survey design was used, covering 150 staff across NDIC offices in Lagos, Abuja, and Port Harcourt. Questionnaires were administered to all participants, with validity and reliability tested using content validity and Cronbach’s Alpha. Data were analyzed using regression in SPSS (Version 23.0). The findings show that forensic accounting has a positive and significant impact on reducing financial fraud (p = 0.002 < 0.05; t = 0.512). The study recommends making forensic accounting certification mandatory for bank operations managers and auditors to enhance fraud detection and prevention.

Abstract:
This study employs a literature review to examine Digital Freight Platforms and ICT adoption specifically within GIG Logistics, a prominent Nigerian courier and freight company. It synthesizes academic research on key ICT applications such as ERP systems, transportation and warehouse management systems, mobile platforms, GPS, IoT, cloud computing, big data analytics, AI, and blockchain; and their roles in enhancing modern logistics, with GIG Logistics serving as a contextual case illustration. The review focuses on how these technologies improve last-mile delivery, supply chain visibility, and customer satisfaction. The methodology centers on a systematic synthesis of existing academic literature. It integrates theoretical frameworks, including the Technology Acceptance Model (TAM), Technology-Organization-Environment (TOE) framework, Diffusion of Innovations (DOI), and Resource-Based View (RBV) to analyze adoption drivers and strategic implications. These lenses help dissect the interplay between technology, organizational capabilities, and external environments in the Nigerian logistics context. The literature demonstrates clear operational benefits from ICT adoption, such as streamlined processes and improved performance metrics.

Abstract:
Financial reporting quality, which reflects the accuracy, transparency, and reliability of financial statements, is critical for stakeholder trust, informed decision-making, and effective capital allocation The main objective is to examine effect of audit committee characteristics on financial reporting quality of selected manufacturing companies in Kogi state. The study adopts an ex-post facto research design, as the variables under examination are historical and cannot be manipulated. The population comprises all manufacturing firms operating in Kogi State, and a sample of twenty-five firms was selected using convenience sampling, based on the availability of annual reports from 2020 to 2025, sourced from company websites, the Corporate Affairs Commission, and direct organizational contacts. Financial reporting quality was measured using accrual quality, earnings management, timeliness of reporting, and disclosure comprehensiveness, while audit committee characteristics were assessed in terms of size and proportion of independent members. Descriptive statistics, correlation analysis, and fixed effects regression were employed to analyze the data using SPSS Version 30. The results indicate that both audit committee size and independence have positive and statistically significant effects on financial reporting quality. Larger committees and a higher proportion of independent directors enhance the credibility, reliability, and transparency of financial statements, supporting effective governance and stakeholder confidence. These findings align with contemporary literature emphasizing the role of audit committees in emerging industrial economies. The study recommends that firms maintain optimally sized and highly independent audit committees and provide relevant training to committee members to strengthen oversight and reporting quality. These measures are essential for improving corporate governance and promoting transparency in financial reporting.

Abstract:
This study examines the relationship between digital innovation strategies and competitive advantage among deposit money banks in Rivers State. Specifically, it evaluates how online banking platforms and mobile banking strategies influence market share and profitability, and the extent to which these platforms mitigate service failures. Four research questions and four hypotheses guided the study. The study adopted a cross-sectional survey research design. The target population comprised 135 respondents drawn from 27 deposit money banks in Rivers State. A census sampling technique was employed, resulting in a sample size of 135 respondents. Data were collected using a structured questionnaire, of which 130 copies were retrieved and used for analysis. Structural equation modeling (SEM) was employed to analyze the data. The findings revealed that one dimension of digital innovation strategies, namely online banking platforms, has a statistically significant positive relationship with measures of competitive advantage, specifically market share (β = 0.744) and profitability (β = 0.690). In addition, the mobile banking strategy was found to have a strong and significant positive relationship with market share (β = 0.675) and profitability (β = 0.710). The study concluded that the dimensions of digital innovation strategies significantly influence the measures of competitive advantage among deposit money banks in Rivers State. Consequently, the study recommends that bank management should continuously invest in digital innovation strategies, particularly online banking platforms and mobile banking systems, to enhance transaction speed and deliver personalized services. These efforts are expected to improve customer satisfaction, increase engagement, and strengthen competitive positioning.

Abstract:
Examines effect of digital financial reporting on decision-making of small and medium enterprises (SMES) in Lokoja metropolis. This study uses a descriptive survey design to examine the impact of financial reporting on investment decisions of SMEs in Kogi State, Nigeria. The population consists of 2,500 registered SMEs, with a simple random sampling method used to select respondents. Questionnaires are employed to gather data on attitudes and perceptions. Data analysis includes descriptive statistics, Pearson correlation, and Chi-square analysis. The results show that all three factors significantly and positively affect decision-making speed. Specifically, higher compliance with financial regulations leads to faster decision-making due to reduced uncertainty and greater stakeholder trust. Accurate and reliable financial data further enhance decision-making timeliness, as decision-makers can act on trustworthy information without delays. Additionally, automation in financial reporting systems streamlines data processing, reducing manual errors and providing real-time insights that support quicker decisions. The study's findings are consistent with existing literature and theories, including Agency Theory, Resource-Based View (RBV), and the Technology Acceptance Model (TAM). These theories suggest that adherence to regulations, access to reliable data, and the use of technology contribute significantly to more efficient and timely decision-making processes. The Adjusted R² value of 0.633 indicates a strong model fit, explaining over 63% of the variation in decision-making speed. The research concludes that SMEs in Kogi State can benefit from investing in regulatory compliance, accurate data systems, and automation to improve their decision-making efficiency. Recommendations are made for SMEs to strengthen regulatory compliance, invest in robust data systems, and adopt automation in financial reporting for better decision-making.

Abstract:
This study examines the impact of tax incentives on the growth of Small and Medium-sized Enterprises (SMEs) in Lokoja, Kogi State, Nigeria. The study specifically focuses on the effects of tax reliefs and tax readiness on business expansion and operational efficiency. A quantitative, ex-post facto research design was adopted, and data were collected via structured questionnaires from a sample of 200 SMEs selected through convenience sampling. Data were analyzed using descriptive statistics and multiple regression analysis. The findings reveal that both tax reliefs (β = 0.162, p = 0.015) and tax readiness (β = 0.459, p < 0.001) have significant positive effects on SME growth. The study concludes that tax incentives, particularly when combined with improved tax compliance and preparedness, play a crucial role in enhancing the growth and performance of SMEs in Lokoja. It is recommended that government and tax authorities strengthen targeted tax relief initiatives, enhance tax education and awareness, and simplify tax policies. Furthermore, SME owners should improve their financial record-keeping and seek professional tax guidance to optimize the benefits of available incentives.

Abstract:
The persistence of macroeconomic distress in Nigeria has critically constrained traditional bank lending, creating a severe financing gap for small and medium enterprises (SMEs). This study investigates which specific alternative financing mechanisms effectively translate into operational resilience for SMEs operating in this hostile environment. A cross-sectional survey design was employed, collecting data from 412 SME owners and managers across Nigeria’s six geopolitical zones, and the hypothesized relationships were tested using partial least squares structural equation modeling (PLS-SEM). All three alternative financing mechanisms significantly and positively influenced SME operational resilience. Digital Fintech Adoption emerged as the strongest predictor (β = 0.348, p < 0.001), followed by Informal Social Network Financing (β = 0.285, p < 0.01) and Supply Chain Finance Utilization (β = 0.217, p < 0.05). A post-hoc analysis further revealed a significant complementary interaction between fintech and social network financing (β = 0.156, p < 0.05), indicating a synergistic resilience effect when both mechanisms are jointly utilized. The study is primarily grounded in the Resource-Based View (RBV), which conceptualizes alternative financing mechanisms as strategic resources, while Dynamic Capability Theory explains how SMEs reconfigure these resources into operational resilience under economic distress. The findings provide important implications for SME managers, policymakers, and financial innovators seeking to strengthen enterprise survival capacity in turbulent economies.

Abstract:
The deteriorating security situation in Nigeria, particularly in Niger State, has become a major concern for both national and international communities. They often move in large groups using motorcycles and vehicles to transport weapons and abducted victims. Their activities have caused a lot of harm to both their victims and the economy of Niger State, specifically Minna, and the country's image at large. Many measures have been implemented to manage insecurity in Minna, but none have yielded the required results, as most measures were passive. Hence, the development of an active system like the AVNPR system for security management in Minna, Niger State. The design utilizes hardware components such as a Raspberry Pi board, a Pi camera module, a microSD card, and a network interface for its design. While the software elements utilized for the design include Pi Imager, Python 3, and OpenCV, among others. YOLOv11 was used to detect the number plate, while Tesseract OCR was used to extract the alphanumeric write-ups on the number plate region. The results show that the developed system achieved over 90% detection accuracy. In conclusion, the ANPR system developed is effective in detecting vehicle and alphanumeric information on the number plate, assisting law enforcement agencies in monitoring activities of unregistered vehicles within Minna.

Abstract:
This study empirically investigates the relationship between the efficiency of Automated Financial Accounting Systems (AFAS) and auditors' technical competence in selected Nigerian firms. A correlational research design was adopted, and primary data were collected through questionnaires administered to a sample of 160 respondents drawn from selected companies and audit firms. Data were analyzed using the Product-Moment Correlation Coefficient (PMCC). The findings revealed a weak positive relationship (r = 0.20) between AFAS efficiency and auditors’ technical competence, which was not statistically significant at the 0.05 level. The study concludes that although AFAS improves operational efficiency, it does not automatically enhance auditors’ competence without deliberate training and adaptation. It recommends continuous professional training, adoption of user-friendly systems, and development of digital competence frameworks.

Abstract:
The inclusion of women in top management positions within the corporate sector has received significant attention at both global and national levels due to the important roles women are expected to play in enhancing firms’ financial performance. This study examined the effect of gender diversity on the financial performance of financial firms in Nigeria. Gender diversity was proxied by risk management committee gender diversity, board audit committee gender diversity, and chief executive officer gender diversity, while financial performance was measured using return on equity (ROE). The study adopted an ex-post facto research design. The population consisted of 45 financial firms in Nigeria, while 35 firms with complete financial statements were chosen as the sample size for the study, the period spanned between 2017 and 2024. Panel data obtained from the annual reports and financial statements of the selected firms were analyzed using random effects regression analysis. The findings revealed that risk management committee gender diversity had a positive but insignificant effect on financial performance. Similarly, board audit committee gender diversity showed a positive but insignificant effect on financial performance. However, chief executive officer gender diversity had a positive and statistically significant effect on financial performance. Based on these findings, the study recommends that financial firms should give greater consideration to gender diversity when constituting risk management committees and audit committees, and should also encourage the appointment of more qualified female chief executive officers to enhance financial performance.

Abstract:
The rapid adoption of remote work following the COVID-19 pandemic has significantly transformed organizational work structures, raising important questions about its implications for employee productivity. This study examines the impact of remote work on employee productivity in the post-pandemic business environment within the framework of Job Demands–Resources Theory, focusing on the banking sector in Kaduna State, Nigeria. A cross-sectional survey design was adopted, and data were collected from employees of selected commercial banks located in Kaduna metropolis and Zaria. The study population comprised 850 bank employees, from which a sample size of 265 respondents was determined using the Krejcie and Morgan (1970) sample size determination table. Data were collected using a structured questionnaire, and 215 valid responses were obtained for analysis. The study employed proportionate stratified random sampling to ensure adequate representation across the two locations. Linear regression analysis was conducted using SPSS version 31. The findings reveal that remote work has a positive and statistically significant effect on employee productivity (β = 0.719, p < 0.001), explaining 51.6% of the variation in productivity among the respondents. The study concludes that remote work can improve productivity in the banking sector when supported by adequate technological infrastructure and effective organizational support systems. The study recommends that banking institutions strengthen digital infrastructure, provide continuous training, and establish effective communication mechanisms to optimize productivity in remote work environments.

Abstract:
The study examines the perceptions of residents and professionals of the level of implementation of sustainable housing and transport development practices and the linkages between institutional pillars and sustainable infrastructure development in FCT, Abuja. The specific objectives include analysing urban planning policies along the institutional pillars; determining the relationship between sustainable housing and transport infrastructure development and institutional pillars; and policy recommendations giving insights into sustainable urban infrastructure development in FCT. A total of 400 structured questionnaires were administered to the required respondents in the FCT and were retrieved and completed with 300 questionnaires resulting in a response rate of approximately 75 percent. Descriptive statistics (frequency, percentages, mean scores) and inferential statistics (regression analyses) are used in the method of analysis. The results displayed that the R-squares for impact of institutional pillars on housing infrastructure and sustainable transport infrastructure development were .375 and .340 respectively, and with both being less than .005 indicate that the models are a good fit for this study with both being less than .005. This study showed that there is a moderately positive correlation between the dependent variable (the housing infrastructure development) and the predictors (industrial pillars) and also indicated that the housing infrastructure development is associated with the predictors of the study (institutional pillars), where the normative pillars are good predictors of sustainable transport development. This study suggested that a policy on affordable housing development should be created by the FCT government. This would address the issue of the unaffordable housing in FCT, Abuja. This can be achieved by public- private partnerships, whereby investment is encouraged in the creation of low cost, high quality, eco-friendly housing that is sustainable.

Abstract:
The Study examined the effect of corporate social responsibility on firm value of listed deposit money banks in Nigeria. The study adopted ex-post facto and the population constitutes all the ten (10) deposit money banks quoted on the Nigerian Exchange Group (NEXG) as at 31" December 2024 and were used as sample size while census sampling technique was employed. The data used were extracted from the annual reports of the deposit money banks enlisted on Nigerian Exchange Group. The data covered the period of 7 years ranging from 2018-2024. The study used Linear Regression Model as the techniques of analysis. The study reveals that education expenditure and welfare and charity expenditure have insignificant positive effect on share price while employee’s expenditure has a significant negative effect on share price of listed deposit money banks in Nigeria. The study therefore recommends that employee’s expenditure should be encouraged in order to improve the brand and image reputation of the companies, banking sector should take education expenditure as an important driver of boosting profitability of the firm, and endeavor to spend more on welfare and charity expenditure as revealed by the study that an increase in welfare and charity expenditure will increase share price of listed deposit money banks.

Abstract:
This study examined the effect of corporate attributes on shareholders' wealth of listed consumer goods firms in Nigeria from 2020 to 2024. The study is motivated by the lack of a holistic, and contemporary analysis on the impact of a set of attributes specifically Firm Size, Leverage, Liquidity, Firm Age, and Board Structure on a robust market-based measure of shareholders' wealth, Tobin's Q, within the consumer goods sector. Using an ex-post facto research design and panel data from 21 firms on the Nigerian Exchange Group, from which 10 firms were selected over the period 2020–2024. The study analyzed how firm size, leverage, liquidity, firm age, and board structure influence shareholders’ wealth. The regression results revealed that firm size (β = 0.128, p = 0.004) and board independence (β = 0.289, p = 0.036) significantly enhanced shareholders' wealth, while leverage demonstrated a substantial negative effect (β = -0.456, p = 0.026). Liquidity, firm age, and board size showed statistically insignificant relationships. Based on these findings, the study concludes that firm scale, governance quality, and prudent financing decisions are crucial drivers of shareholder value in Nigeria's consumer goods sector, providing valuable insights for strategic expansion, optimal capital structure, and strengthened board independence. The study recommends that corporate managers prioritize strategic growth for scale advantages, maintain conservative leverage policies, and strengthen board independence. Financial controllers should optimize rather than maximize liquidity levels, while governance bodies should focus on director quality overboard size expansion.

Abstract:
The study examined intellectual capital and the firm value of quoted consumer goods firms in Nigeria. The study's research design is ex post facto, and the population consists of all twenty-one (21) consumer goods companies that were listed on the Nigerian Exchange Group as of December 31, 2024. Purposive sampling was used, and the sample size was fifteen (15) consumer goods companies. The information utilized came from the yearly reports of consumer goods companies that were listed on the Nigerian Exchange Group (NGX Group). The data spanned ten years, from 2015 to 2024. The analysis method employed in the study was the random effect regression model. According to the study, human capital hurts the firm value of Nigerian consumer goods companies that are quoted. The study does, however, also show that structural capital has a negative impact on the firm value of Nigerian consumer goods companies that are quoted. Therefore, the study suggested that consumer products companies should strive to raise the value of their intellectual capital in order to enhance their company's worth. The study recommended that management of quoted consumer goods firms in Nigeria should invest more in the development of human capital through continuous training, skill acquisition, and employee motivation, as this will enhance productivity and gradually improve firm value.

Abstract:
This pilot study investigates how organizational culture influences employee performance at the Nigerian Communications Commission (NCC), Abuja, using Denison’s four cultural dimensions: involvement, consistency, adaptability, and mission. A descriptive survey design was adopted, with data collected from a pilot sample of 90 employees, representing 10% of the proposed study population. A structured questionnaire utilizing a five-point Likert scale was employed to measure both organizational culture and employee performance. The instrument underwent rigorous validation procedures, including expert review for face and content validity, leading to refinement of several items for clarity and relevance. Reliability analysis using Cronbach’s alpha yielded coefficients ranging from 0.803 to 0.899 across the cultural dimensions and 0.879 for employee performance, indicating high internal consistency, while normality tests confirmed suitable data distribution. Overall, the findings indicate that the instrument is valid and reliable, providing a strong foundation for the main study and helping to address gaps in research on organizational culture and performance in Nigerian public institutions.

Abstract:
The credibility of earnings management continues to be a significant concern within Nigeria’s corporate sector, despite ongoing regulatory reforms and efforts to strengthen governance frameworks the study examined the moderating effect of board diversity on the relationship between audit firm characteristics and earnings management of quoted consumer goods companies in Nigeria. The study employed an ex-post facto research design using panel data from 21 companies listed on the Nigerian Exchange Group over the period 2023–2024. Data were analyzed using panel regression techniques, including correlated random effects and Hausman tests, with appropriate diagnostic tests conducted to ensure robustness. The findings reveal that board diversity has a significant negative effect on earnings management, indicating that increased female board representation enhances earnings management quality. The interaction results further show that board diversity significantly moderates the relationship between audit independence, audit tenure, and earnings management, strengthening their monitoring effects. However, the moderating effects involving auditor industry specialization and audit fees were positive, while auditor size was not statistically significant. The model demonstrates strong explanatory power and overall statistical significance. The study concludes that the effectiveness of audit quality in constraining earnings management is enhanced when supported by meaningful board diversity. The study recommends strengthening gender-inclusive governance structures and reinforcing audit independence to improve earnings management credibility in Nigeria’s consumer goods sector.

Abstract:
Tax aggressiveness has become a significant concern among listed manufacturing companies in Nigeria, as it impacts both government revenue and corporate accountability. Many firms exploit legal loopholes and complex tax planning techniques, resulting in significant revenue losses. The main objective of this study was to explore moderating effect of tax policy on corporate attributes and tax aggressiveness in listed manufacturing companies in Nigeria. Using data from 430 observations, the study employed a fixed effects regression model to test four hypotheses related to firm leverage, liquidity, and their interactions with tax rates. The findings revealed that firm leverage (p-value = 0.033) and liquidity (p-value = 0.027) both have significant positive effects on tax aggressiveness. Additionally, the interaction between tax rate and firm leverage (p-value = 0.001) and tax rate and liquidity (p-value = 0.002) showed that high leverage and liquidity levels, when combined with higher tax rates, increase the likelihood of firms engaging in aggressive tax strategies. These results suggest that firms with greater financial resources are more inclined to adopt tax avoidance strategies. The study recommends strengthening tax policies and enforcement mechanisms to reduce aggressive tax behavior, encouraging transparent tax reporting, offering tax incentives for compliance, and providing guidance on ethical tax planning practices. These measures could help curb tax avoidance, improve tax compliance, and foster corporate responsibility.

Abstract:
SME performance is widely recognized as a critical driver of economic growth and sustainable development, particularly in emerging economies. This study examines the impact of business process innovation (BPI) on the performance of small and medium enterprises (SMEs) in Abuja, Nigeria. Drawing on the Resource-Based View and Dynamic Capability Theory, BPI is conceptualized as a multidimensional construct comprising production process innovation, logistics and distribution innovation, ICT process innovation, administrative and management innovation, and marketing and sales innovation. A quantitative cross-sectional survey design was adopted. The study population consists of 22,861 registered SMEs across various sectors, as reported by SMEDAN (2021). Using the Krejcie and Morgan (1970) table, a sample size of 377 was determined, with data collected from 352 SME owner-managers through a structured questionnaire. Data were analysed using multiple regression techniques. The findings reveal that BPI significantly explains variations in SME performance, with administrative and management innovation, marketing and sales innovation, and production process innovation exerting positive and statistically significant effects. In contrast, logistics and distribution innovation and ICT process innovation exhibit positive but statistically insignificant relationships with performance. This study contributes to the existing literature by providing a multidimensional and context-specific analysis of BPI and by extending the application of RBV and DCT in explaining SME performance. It also offers practical implications for SME managers and policymakers seeking to enhance competitiveness through process-oriented innovation.

Abstract:
This study examines the impact of social media marketing; platforms, content, and analytics on the performance of Small and Medium-sized Enterprises (SMEs) in Lagos State, Nigeria. The study utilizes a cross-sectional survey design while data were collected through structured questionnaires from a sample size of 372 was derived from the population of 11,663 SMEs, with an additional 10% (38) added to account for potential non-response of 420 SMEs, selected using cluster and random sampling techniques across the state’s three senatorial districts. Multiple linear regression analysis revealed that social media platforms (t = 2.826, p = 0.0471), content (t = 2.872, p = 0.0152), and analytics (t = 2.490, p = 0.0390) each exerts a statistically significant and positive influence on SME performance. The findings highlight the strategic role of social media in enhancing business visibility, customer engagement, and informed decision-making. The study recommends that SMEs adopt platform-specific strategies, prioritize engaging content creation, and leverage analytics tools for performance optimization.

Abstract:
This study examined the effect of audit committee attributes on earnings management within 10 listed oil and gas firms in Nigeria from 2008-2024. Utilizing ex-post facto and quantitative research design and a census sampling technique, the study analysed secondary data extracted from annual reports. Audit committee attributes were proxied by size, independence, diligence, financial expertise and gender diversity, while earnings management was measured using discretionary accruals. Data were analysed using descriptive statistics, correlation matrix and a regression analysis. Findings revealed that audit committee size has negative and insignificant effect on discretionary accruals; audit committee independence has positive and significant effect on discretionary accruals; audit committee diligence has positive but insignificant effect on discretionary accruals; audit committee financial expertise has negative but significant effect on discretionary accrual; while audit committee gender has positive but insignificant effect on discretionary accruals. The study concluded that effective audit committee oversight is not merely a function of structural compliance with corporate governance codes, but rather of the substantive capacity, competence, and independence of committee members. The study confirms that audit committee financial expertise significantly curbs earnings manipulation, while others like independence (in form only), meeting frequency and gender diversity might be insufficient or even counterproductive if not meaningfully implemented. The study, therefore, recommended that there should be deeper reform of governance practices, one that prioritizes substantive competence, genuine independence, and meaningful participation in audit committee activities.

Abstract:
Sustainable skills development has become a critical strategy for addressing unemployment and fostering youth empowerment in developing nations. In Nigeria, the growing mismatch between formal education and labor market demands highlights the need for technical and vocational training programs that are both practical and sustainable. This study explores the role of public-private partnerships (PPPs) in advancing skills acquisition, focusing on the Korean Friendship Institute established by the Korean International Cooperation Agency in Kogi State, Nigeria. A descriptive research design was employed, involving 150 respondents comprised of trainees, trainers, and administrators. Data collection utilized structured questionnaires with quantitative data analyzed using descriptive statistics. Qualitative data were thematically analyzed. The results revealed that 58% of participants were male and 42% female, with the majority (65%) aged 18–30 years, indicating youth dominance in the program. Training specializations included ICT (40%), vocational trades (30%), agriculture (20%), and entrepreneurship (10%). Employment outcomes showed that 55% of trainees secured jobs within six months, 25% established small enterprises, while 20% remained unemployed but with improved employability. A chi-square test indicated a significant relationship between training specialization and employment status (χ² = 12.46, df = 3, p < .01). The findings underscore the transformative role of PPP-driven initiatives in enhancing employability, reducing youth unemployment, and promoting entrepreneurship. The study concludes that PPPs, exemplified by KOICA’s intervention, are instrumental in bridging skills gaps in Kogi State and contributing to sustainable socio-economic development. However, sustaining impact requires supportive policies, post-training mentorship, and broader replication across regions.

Abstract:
This study explored the impact of social media engagement on the purchase intentions of undergraduate students at the Federal University of Education, Zaria. Specifically, it examined how the frequency of interaction, time spent on social media, and engagement with brand-related content influenced students’ likelihood to make a purchase. A quantitative research design was employed, utilizing a descriptive survey approach. The study's population consisted of 400 undergraduate students from the Department of Business Education, and a sample of 200 respondents was selected using Yamane’s (1967) formula, with a 5% margin of error. Data was gathered through a structured questionnaire that utilized a five-point Likert scale, and the responses were analyzed using appropriate inferential statistical methods. The findings indicated that the frequency of interaction with social media content did not significantly impact purchase intention, suggesting that superficial interactions, regardless of frequency, do not effectively drive consumer purchasing decisions. In contrast, the amount of time spent on social media had the most substantial and positive effect on purchase intention. Additionally, engagement with brand-related content also positively influenced purchase intention, though this effect was less pronounced compared to the time spent on social media. The study concludes that the depth and duration of engagement with social media content are more influential than the mere frequency of interactions in shaping purchase intentions among university students. Based on these findings, it is recommended that marketers focus on creating engaging, brand-oriented content that can sustain users' attention and effectively influence their purchasing behavior.

Abstract:
Workforce diversity has become an important feature of modern organizations, particularly in higher education institutions where individuals from diverse demographic and professional backgrounds interact to achieve institutional goals. This study examined the relationship between workforce diversity management and employee performance among academic staff of federal universities in North Central Nigeria. Specifically, the study investigated the influence of gender diversity management and ethnic diversity management on academic staff performance. A survey research design was adopted. The population of the study comprises 3981 selected academic staff of the Federal University in North Central Nigeria. To obtain a representative sample, a multi-stage sampling technique was adopted. First, a purposive sampling method was used to select federal universities within the North Central region based on their size and diversity characteristics. Next, a stratified sampling technique was applied to categorize academic staff according to faculties or departments to ensure adequate representation across disciplines. Finally, a simple random sampling technique was used to select respondents within each stratum. Through this process, data were collected from 210 academic staff using the Krejcie and Morgan random sampling technique through structured questionnaires from the 3981 population of the study from the University of Ilorin, the University of Abuja, the University of Jos, the University of Agriculture, Markudi, Federal University Lokoja, and the Federal University of Lafia. Descriptive statistics, correlation analysis, and multiple regression analysis were used to analyze the data. The findings revealed that gender diversity management has a significant positive effect on employee performance (β = 0.41, p < 0.05), indicating that equitable gender policies and inclusive work environments enhance academic staff productivity. Similarly, ethnic diversity management was found to significantly influence employee performance (β = 0.34, p < 0.05), suggesting that universities that promote inclusiveness across ethnic groups experience improved collaboration and institutional outcomes. The study, therefore, concludes that effective workforce diversity management plays a critical role in improving employee productivity and institutional effectiveness in federal universities. The study recommends that university management should strengthen diversity management policies, promote inclusive leadership practices, ensure fairness in recruitment and promotion processes, and implement diversity training programs to foster an inclusive academic environment.