Articles of K12
Back to Journal HomeTHE EFFECT OF CORPORATE PATENT HOLDINGS ON DEBT CAPITAL COSTS
By: Hyunwoo Sang Kim, Lee Jihoon Min
Published: January 27, 2025
This study was conducted to analyze the impact of corporate patents on the cost of debt for companies listed on the securities market of the Korea Exchange from 2010 to 2021. It was found that corporate patents have a significant impact on the borrowing rate and the interest rate spread,...
ENVIRONMENTAL COST ACCOUNTING AND ITS INFLUENCE ON FINANCIAL PERFORMANCE: A STUDY OF NIGERIA’S UPSTREAM FIRMS
By: Chukwuemeka Ifeanyi Nwachukwu
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...
ACCOUNTING SURVEY ON THE INFLUENCE OF FACTS PROCESSOR TOOLS ON SCHEDULED COMMERCIAL BANKS’ PERFORMANCE
By: Nnena Ngozi Uduak
Published: January 27, 2025
The investigation was embarked upon to actually determine the facts processor tools and performing of scheduled Commercial Banks using accounting survey, with particular focus on First Bank of Nigeria. The major objective was to find out the correlation between facts and processor tools and three measures of performing represented by...
THE ROLE OF TAX REVENUE IN ENHANCING NIGERIA’S ECONOMIC GROWTH
By: Nnamdi Chukwudi Ifeanyi
Published: January 27, 2025
The study examined the impact of tax revenue on Nigeria’s economic growth using CIT, VAT and PPT as referents for tax revenue and GDP for economic growth from 2008 to 2017. The exploratory design and ex-post fact design were adopted for the study. The study data were secondary data sourced...