Current Issue

Volume 11, Issue 3 (2024)

ISSN: 3067-2511

DOI Prefix: 10.5281/zenodo.

REAL ASSET INVESTMENT AND CAPITAL APPRAISAL PRACTICES AMONG MSMES IN NIGERIA’S SOUTH-EAST ZONE

By Chigozie Emmanuel Okorie

It is generally agreed that MSMEs play vital roles in every economy, and as a result, they remain the focus of policy interventions from both government and international institutions. However, both research and anecdotal evidence point to the fact t...

CORPORATE TAX SHIELD MECHANISMS AND THEIR EFFECT ON THE PROFITABILITY OF LISTED DEPOSIT MONEY BANKS

By Michael Uduak Etim

The multiplicity of tax system has made it very imperative for banks to take conscious effort to reduce tax liabilities by engaging in cost cutting strategies. This study therefore was carried out to ascertain the effect of corporate tax shield on ea...

EXPLORING THE LINK BETWEEN DIGITAL INNOVATION AND PUBLIC ACCOUNTABILITY IN NIGERIA’S GOVERNMENT INSTITUTIONS

By Adaobi Chinonye Okafor

This study empirically investigated the effect of digital transformation on public sector accountability and transparency in Nigeria. The study is vital as it portrays the extent to which digital transformation ensures transparency and accountability...