Research Articles: Recent submissions

  • Impact of Interest Rate on the Financial Performance of Listed Manufacturing Companies in Nigeria 
    ORBUNDE, Bemshima; LAMBE, Isaac; ANYANWU, Nguvan (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    This study examines the impact of interest rate on the financial performance of listed manufacturing firms in Nigeria from 2009 to 2018. The dependent variable of the study was financial performance measured by return on ...
  • Sectorial Impact of Foreign Direct Investment Inflow on Economic Growth in Nigeria 
    ARUMONA, Jonah; ORBUNDE, Bemshima; KOPKUNG, Rachel Nomang (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The study examined the impact of foreign direct investment on economic growth in Nigeria between 1986 to 2019. The data used for this study were sourced from CBN statistical bulletin, and world bank development indicators. ...
  • Impact of Profitability on Earnings Quality of quoted Deposit Money Banks (DMBs) in Nigeria 
    ORBUNDE, Bemshima; ARUMONA, Jonah; YUSUF, Hyeluwa (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The study examined the Impact of Profitability on Earnings Quality of Deposit Money Banks in Nigeria. The data used for this study were sourced from CBN statistical bulletin, and development indicators. The population ...
  • Effect of Audit Quality on Organizational Performance in Nigeria 
    IDOGHO, Abraham Momoh; DANIEL, Emmanuel K. (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The study examined the effect of audit quality on Organizational performance in Nigeria. The study adopts ex-post research design and simple random sampling method. The total sample of 10manufacturing companies, quoted on ...
  • Effect of Environmental Disclosure on Financial Performance of Quoted Oil and Gas Companies in Nigeria 
    ARUMONA, Jonah; LAMBE, Isaac; OGUNMAKINDE, Israel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    This study examines the effect of Environmental Disclosure on Financial Performance of quoted oil and gas companies in Nigeria, using panel series data and regression analysis approach. The focus variables of this study ...
  • Impact of International Financial Reporting Standard adoption on the Financial Performance of Nigerian Manufacturing Firms 
    TITUS, Glory Nsebot (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The adoption of International Financial Reporting Standards (IFRS) has been achieved based on the prior expectation that IFRS improves the quality of reporting and ensures uniformity of reporting across the globe (Ball, ...
  • Effect of Merger and Acquisition on Performance of Deposit Money Banks in Nigeria 
    OLUWADAMISI, B. Gloria (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The paper examined the effects of merger and acquisition on the performance of selected commercial banks in Nigeria with greater emphasis on profit after tax and deposit profile as financial efficiency parameters. For this ...
  • Impact of Dividend Policy on Shareholders Wealth Maximization in Dangote Sugar Company of Nigeria 
    FATOYE, Segun Kunle (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    This paper assessed the impact of dividend policy on shareholders wealth maximization in Dangote Sugar Company. The data were collected from the annual reports of the Nigeria stock exchange. The study employs descriptive ...
  • Effects of Audit Committee on the Financial Performance of Quoted Manufacturing Firms in Nigeria 
    ADELABU, Sunday Olushola (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The obvious limitations in corporate governance of companies and the cases of accounting and audit failures have increased the concern of investors about corporate reports. For that reason, the need for the establishment ...
  • Impact of Corporate Governance on the Financial Performance of Listed Manufacturing Firms in Nigeria 
    AROWELE, Mary-Ann Abisoye (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The main objective of this study is to determine the impact of corporate governance on the financial performance of listed manufacturing firms in Nigeria over a period of five (5) years (2015 – 2019) for the ten (10) ...
  • Impact of Tax Policies on the Performance of Micro Small Medium Enterprises (MSMEs) in Nigeria 
    OLOLADE, Elizabeth Balogun (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    Government has always used tax as a tool to develop its economy and handle its businesses which is one of the reasons why tax is an important stream of revenue. However, the non-compliance of tax in Nigeria is high. In ...
  • Impact of Treasury Single Account on Government Revenue and Economic Growth in Nigeria 
    KWABE, Mode Vandihe (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    The Treasury Single Account (TSA) is one of the reforms of financial management that has been introduced in the public services to bring financial discipline into the system. The TSA has been in implementation since 2015 ...
  • Impact of Capital Market Development on the Nigerian Economic Growth 
    WURANGTEP, Clement Clifford (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 6 No. 1, 2021-06)
    This study examined the impact of capital market development on the Nigerian economic growth for the period 1999-2019. Market Capitalization (TMC), All Share Index (ASI) and Total Value of Stocks (TVS) were used as proxies ...
  • Impact of Financial Accounting Policies on Business Performance in Nigeria 
    OLAFUSI, Olaseinde Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Accounting records dating back several thousand years have been found in various parts of the world. These records indicate that at all levels of development, people desire information about their efforts and accomplishments. ...
  • Effect of Digital Economy on the Nigeria Financial Structure 
    ADESINA, Blessing Adenike (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This study examines the effect of digital economy on the Nigeria financial structure. The literature developed was guided by the diffusion of innovation theory and technology acceptance theory. The study adopted exploratory ...
  • Nexus between E-Revenue Generation on Local Government Development in Nasarawa State 
    DOGO, Polycarp Paul (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Local government is faced with various challenges to source adequate funds for development drives and as such, E-Revenue generation has been introduced to boost internally Generated Revenue in Karu Local Government Council ...
  • Impact of Investor’s Risk Perception on Investment Decisions in Nigeria 
    LAWAL, Mary (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Risk is an inherent feature of all types of financial investments due to the variability in the actual and expected returns on investment .The concept ‘risk perception’ means the way in which investors view the risk of ...
  • Capital Market as a Tool for Mobilizing Capital Investment in Nigeria 
    AKINPELU, Femi Olusegun (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Capital market is an important source for mobilizing idle savings from the economy. It mobilizes funds from people for further investment in the productive channels of an economy. The market raises resources for longer ...
  • Effect of Foreign Direct Investment on Capital Market Development in Nigeria 
    ONUIGBO, Nnenna Comfort (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The aim of this paper work is to assess the effect of foreign direct investment on Capital market development in Nigeria. The study employed an Augmented Dickey- Fuller (ADF) unit root test and Johansen co-integration test ...
  • Impact of Electronic Payment Systems on Nigerian Economic Development 
    AKANNI, Bola (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study examines the impact of electronic payment Systems on Nigeria development. The electronic payment system is a platform that settles financial transactions between the buyer and seller. Payment system are meant to ...

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