Articles of K12
Back to Journal HomeBOND RETURNS IN NIGERIA: THE ROLE OF PUBLIC DEBT OVER TIME
By: Grace Ngozi Amadi , Victor Obinna Oladimeji
Published: January 27, 2025
This study examined the effect of public debt on the return on traded bonds in Nigerian bond market. The study sourced time series data from Central Bank of Nigeria statistical Bulletin. Return on traded government development bond and Treasury bond were used as dependent variables while public external and domestic...
AN ANALYSIS OF WHISTLEBLOWING AND FINANCIAL REPORTING QUALITY IN NIGERIAβS QUOTED OIL AND GAS MULTINATIONAL COMPANIES
By: Peter Olufemi Adewale
Published: January 27, 2025
Financial reporting aids the quality of financial statement as it plays a fundamental role in the functioning of an organization. Therefore, this study examined the effect of whistleblowing mechanism on financial reporting quality in quoted multinational oil and gas firms in Nigeria. A survey research design was adopted and data...
CORPORATE CHARACTERISTICS AND AGGRESSIVE TAX PLANNING: EVIDENCE FROM NIGERIAN MANUFACTURING COMPANIES
By: Chukwuemeka James Okafor
Published: January 27, 2025
This study aims to investigate the effect of firm attributes on aggressive tax planning among listed manufacturing companies in Nigeria. The specific objectives include assessing the extent to which firm liquidity, firm leverage, firm profitability, firm size, firm age, and firm operating efficiency affect the effective tax rates of listed...
FINANCIAL TECHNOLOGY AND FINANCIAL INCLUSION: EXPLORING THEIR INTERCONNECTION IN NIGERIA
By: Chibuzo Anthony Nwankwo , Chinedu Benjamin Eze
Published: January 27, 2025
Over the years, the banking sector in Nigeria has come up with technologically-driven financial services aimed at increasing the attractiveness of banking services to Nigerians. With the advent of financial technology, it is expected that financial inclusion would be enhanced. Thus, this study examined the nexus between financial technological advancement...