By: Nkechi Chinonso Okafor

Published: January 17, 2025

This study investigates the debt and non-debt tax shields and their impact on capital structure     of firms listed under the food and beverages sector of the Nigeria Stock Exchange. The empirical analysis is based on the differenced GMM framework which controls the potential endogeneity between capital structure and its determinants...

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By: Nkechi Chinonso Okafor

Published: January 17, 2025

This study investigates the debt and non-debt tax shields and their impact on capital structure     of firms listed under the food and beverages sector of the Nigeria Stock Exchange. The empirical analysis is based on the differenced GMM framework which controls the potential endogeneity between capital structure and its determinants...

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By: Esther Chinonso Uche, Samuel Chuka Eze

Published: January 17, 2025

In the face of increasing concerns over the earnings quality of commercial banks in Nigeria, the need to examine the effect of business efficiency on earnings quality is important. This study examined the effect of financial efficiency, operational efficiency and resource efficiency on earnings quality of 12 listed commercial banks...

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By: Emmanuel Chikezie Ogbuehi , Ngozi Mary Okwu

Published: January 17, 2025

This study investigated creative accounting and entrepreneurship opportunities in the manufacturing enterprise in Nigeria from 2011-2022 using Panel Data from annual financial statement of quoted companies. Data for the study were obtained from secondary sources and analysed using Eview10 statistical package namely: Unit Root Test, Cointegration test; among others. Data...

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