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- ItemDIGITAL TRANSFORMATION IN TAXATION AND TAX EVASION IN NIGERIA: INSIGHTS FROM KWARA STATE.(INTERNATIONAL JOURNAL OF MANAGEMENT AND DEVELOPMENT STUDIES (IJMDS), DEPARTMENT OF BUSINESS ADMINISTRATION, FACULTY OF MANAGEMENT SCIENCES, EKITI STATE UNIVERSITY, ADO EKITI, NIGERIA, 2025-03) Olumoh, Yusuf AlabiThis study examined the impact of digital transformation on tax evasion in Kwara State, Nigeria, focusing on electronic identification and clearance certificates. The study employed a cross-sectional survey design, gathering primary data from a sample of 499 stakeholders. This sample included 138 senior management staff and 361 active taxpayers, with structured questionnaires administered to the target respondents. The PLS-SEM was utilized for the analysis of data. Results showed that both the electronic tax identification and electronic tax clearance certification positively and significantly impact tax evasion in Kwarathes State. The study concluded that digital transformation effectively and efficiently improves tax revenue performance and reduces tax evasion in Nigeria. The study recommended that the government should continue to invest and focus on technological integration and taxpayer education to strengthen tax systems in Kwara State.
- ItemTHE NIGERIA’S SOCIO-ECONOMIC DEVELOPMENT: QUESTIONING PUBLIC ADMINISTRATION ETHICS OF YESTERYEARS AND YEARS TO COME(Department of Accounting and Finance, Kwara State University, Malete, 2019) Lukman Adebayo Oke; Ibrahim Akanbi BolajiDeveloped societies the world over are by products of honest and accountable leaders which form the crux of ethics of public administration. Leaders in this context plan the process and situation of achieving development by practical good example thereby convincingly carrying everyone along. The holistic implementation of researches meant for societal development differentiates ethical leaders from unethical ones. In Nigeria, corruption erodes ethics of government so much to the extent that it has been accepted as the process of government. This paper had a retrospective view on Nigeria’s public administration vis-à-vis leader’s ethics in government. The paper argues that since Nigeria’s first republic, there is no study or programme initiated by the government that has been holistically implemented for social development. This is because the government at any point in time in Nigeria is grossly unethical. Simply put, the government is corrupt. An ethical government leads by practical good example, hence Nigeria has been landing where we flew. Ethics in public administration stipulates that programmes meant for social development must be executed and those that constitute hindrance to the implementation must be sanctioned. In most cases, Nigerian leaders hinder development through embezzlement and mismanagement without sanction. The paper recommends that for Nigeria to achieve socio-economic development the rule of law must be effective and the strict enforcement of the law must be without a sacred cow. Finally, the present fight against corruption must be followed to a logical conclusion.
- ItemDividend Policy and Share Price Volatiliy(Journal of Accounting and Management, 2019) Lukman Adebayo Oke; Daud Omotosho Saheed; Yusuf Olamilekan QuadriIn spite of long periods of empirical research, the connection between corporate dividend policy and share price volatility remains disputable among scholars and researchers. Circumstantial to this, the study investigates the relationship between corporate dividend policy and share price volatility of listed conglomerates in Nigeria. The study adopted descriptive statistics, pairwise correlation and panel data regression technique to analyze the data collected from audited financial reports of listed conglomerates for a period of 10 years (2009 – 2018). The study revealed that dividend yield has a negative impact on share price volatility and dividend payout ratio has a negative influence on share price volatility. Consequently, the study concluded that corporate dividend policy plays a significant role in the Nigerian listed conglomerates’ share price volatility. The investigation recommends that listed conglomerates firms should devise a dividend policy that takes cognizance of the existing and prospecting investors.
- ItemHuman Resources Operational Capacity and Financial Accountability in Nigerian: An Empirical Analysis f Supreme Audit Institution(2022-12) SHUAIB, Oluwole; IBRAHIM, Salaudeen; MUHAMMED, Basiru; SAKA, Abdulsalam; ABDULLAHI, Taiwo AbdulrasheedThe role of Supreme Audit Institution (SAI) in ensuring public officers entrusted with position and public funds are held accountable cannot be overemphasized. The effectiveness of performance of this role will depend on human resources operational capacity available. This study investigated Supreme Audit Institution Human Resources Operational Capacity and Financial Accountability in Nigerian. The study population was seven hundred and forty (740) with a sample size of Two hundred and fifty three (253) derived using Krejcie and Morgan (1970). The study adopted the mixed method approach and Partial Least Square-Structural Equation Model was used to analyse the data obtained from the questionnaire while data from the interview were thematically analysed. The results showed that SAI lacked adequate staff and concluded that the human resources operational capacity of SAI has a positive significant impact on performance of SAI, it therefore recommended amongst others that more staff should be employed and adequately trained.
- ItemCSR AND FIRMS' PERFORMANCE NEXUS: A THOUGHT OF CARROLL PYRAMID IN THE CONTEXT OF NIGERIAN DEPOSIT MONEY BANKS(AL‐HIKMAH MANAGEMENT REVIEW, 2017) Lukman Adebayo Oke; Nurudeen Adeshola HALIRU; Mubaraq SANNI; Zayyad ABDULBAKIAbstract Although, Corporate Social Responsibility (CSR) may have no strong proclamation of the law, it has nonetheless been espoused by banks to give an impression that they show their concerns for the development of their immediate environments and the nation at large. Often, CSR is embarked upon to gain customers' patronage and enhance their performance among their peers. This study examined the impact of CSR (in terms of four CSR dimensions identified by Carroll, 1991) on Banks' performance. The study employed secondary data that is, audited financial statements of ten Nigerian Deposit Money Banks representing the sample size. Using inferential statistics (regression analysis), the study found no significant relationship between CSR and Banks' performance. Government legislation on mandatory CSR for banks is therefore recommended so that banks will not see their obligations ending with profit making and shareholders' wealth maximisation.