Articles of K21

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STRENGTHENING MSMES THROUGH EFFECTIVE INVESTMENT APPRAISAL TECHNIQUES IN SOUTH-WEST NIGERIA

By: Obinna Michael Ugwu
Published: June 5, 2025
This study investigated the extent to which micro, small and medium scale enterprises (MSMEs) in the Southwest of Nigeria employed capital appraisal techniques in their real assets investment decision- making. The researchers utilized primary data from a survey of 476 firms which data were analysed using the ordinal logistic regression...

POWERING WELL-BEING: EXAMINING THE RELATIONSHIP BETWEEN ENERGY USE AND QUALITY OF LIFE IN NIGERIA

By: Michael Briggs Amunotonye
Published: June 5, 2025
This study investigates the impacts of energy consumption and quality of life in Nigeria, measured by indicator such as the Human Development Index (HDI). Data used for the study was gotten from the central bank of Nigeria statistical bulletin (2023) and the estimation was conducted with autoregressive distributed lagged (ARDL)...

FINANCIAL INCLUSION AS A CATALYST FOR ECONOMIC GROWTH IN NIGERIA

By: Miriam Chizoba Adegbite
Published: June 5, 2025
This study examines the impact of financial inclusion on economic growth in Nigeria from 1992 to 2022. The study adopted analytical research design while finance-led growth theory was adopted as the theoretical framework. The data used were obtained from CBN statistical bulletins for data on bank credits or loans and...

THE ROLE OF AUDIT EFFECTIVENESS IN IMPROVING FINANCIAL REPORTING STANDARDS IN AFRICA

By: Emeka Chidi Okoro
Published: June 5, 2025
Within the framework of listed non-financial enterprises in Sub-Saharan Africa, this study looked at the impact of audit committee effectiveness on the quality of financial reporting. The study used the Generalised Method of Moments (GMM) step and Stepwise Regression Techniques to analyse data, using samples from 235 listed non-financial enterprises...