By: Chinedu Matthew Okonkwo

Published: June 3, 2025

This study provides a comparative analysis of revenue allocation frameworks in Nigeria, Malaysia, and Brazil, with specific attention to the mechanisms of vertical (between levels of government) and horizontal (among regions or states) revenue distribution. Using a qualitative, descriptive research design, the paper explores the structure, policy rationale, and operational...

📄 Read 🌐 DOI

By: Ngozi Beatrice Okafor

Published: June 3, 2025

This study investigates the effect of Accounting Information Systems (AIS) on the financial performance of listed healthcare firms in Nigeria. Specifically, it examines the influence of accounting software usage, the cost of accounting software, and accounting software investment intensity on Return on Assets (ROA). An ex-post facto research design was...

📄 Read 🌐 DOI

By: Bassey Uduak Inyang, Chinyere Florence Obi

Published: June 3, 2025

This study investigates the impact of agricultural finance on the performance of Nigeria’s agricultural sector using annual time series data sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin. Agricultural sector performance was proxied by agriculture’s contribution to Gross Domestic Product (GDP), while the explanatory variables included commercial bank...

📄 Read 🌐 DOI

By: Preye Jonathan Ebikeme

Published: June 3, 2025

This study investigates the predictive power of financial ratios in assessing the financial stability of Nigerian commercial banks, with a particular focus on the application of Altman’s Z-score model. Using a sample of twelve commercial banks and financial data spanning from 2011 to 2020, the study evaluates insolvency risk based...

📄 Read 🌐 DOI