Articles of K17

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THE DYNAMICS OF EXCHANGE RATES AND THEIR EFFECT ON PORTFOLIO INVESTMENTS IN NIGERIA
By: Emmanuel Chinonso Obinna
Published: January 15, 2025
This study investigates the dynamics between exchange rate volatility and foreign portfolio investment in Nigeria. This study is germane mostly now that exchange rate fluctuation is assumed to have affected all facets of economic activities in Nigeria. To achieve this, monthly data are obtained from Central Bank of Nigeria Statistical...

TESTING THE PLAUSIBILITY OF OPTIMAL CAPITAL STRUCTURE THROUGH A DYNAMIC MODEL
By: Folake Titilayo Alade
Published: January 15, 2025
This study empirically tests the plausibility of optimal capital structure within the context of the three major theories (trade-off, pecking order and agency costs) using the dynamic fixed effect dummy variable regression model. The analysis is conducted using a panel dataset obtained from 11 listed food and beverages companies covering...

NIGERIA’S TAX SYSTEM AND THE DYNAMICS OF INTERNATIONAL PROFIT SHIFTING: A CRITICAL ANALYSIS
By: Amaka Chisom Eze , Chinedu Ifeanyi Okafor, Ngozi Adaobi Nwankwo
Published: January 15, 2025
The concept of internationalization shows cases autonomous tax jurisdictions with prospects as well as challenges. This study examines the Nigerian tax regime in the context of internationalization effect and the occurrence of profit swap through the use of systematic conceptualization and the use of relevant connected theory to bring out...