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    Influence of Board Members’ Education Level and Industrial Experience on Sustainability Reporting of Listed Deposit Money Banks in Nigeria
    (2024) Saidu Musa
    The aim of this study is to investigate the relationship between board members’ education level and industrial experience on sustainability reporting of listed deposit money banks in Nigeria from the period of 2013-2020. Secondary data was collected from annual reports and account of listed deposit money banks from the Nigeria Stock Exchange website. Results from the panel least squares regression revealed that board members’ industrial experience positively influences sustainability reporting of listed deposit money banks in Nigeria. Whereas, the study found no evidence on the relationship between board members’ education level and sustainability reporting. The study concludes that board members’ industrial experience improves the extent of sustainability reporting of listed deposit money banks in Nigeria and thus recommends that shareholders and management of deposit money banks in Nigeria should consider board members’ industrial experience when constituting the board.
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    BOARD DIVERSITY AND SUSTAINABILITY REPORTING: EVIDENCE FROM INDUSTRIAL GOODS FIRMS
    (2020) Saidu Musa
    The sustainable development goals (SDGs) adopted by all the United Nations member countries were to reduce the social and ecological outcome of businesses and governments across the globe, among others. Businesses can key into this agenda by disclosing their economic, environmental and social impact in their financial reports. However, in Nigeria, the extent of sustainability reporting amongst firms is still low and not a listing requirement. Against this backdrop, this study investigated the influence of a diverse board on the extent of sustainability reporting in listed industrial goods firms on the Nigerian Stock Exchange from the period 2014-2018. We developed a sustainability disclosure index using the Global Reporting Initiative (GRI) guidelines to score the information content of annual reports relating to sustainability performance. Nationality, age and educational level were used to proxy diversity in the boardroom. The study also used descriptive and inferential statistics to summarize the data and to draw an inference on the population studied. Our study failed to validate the theoretical framework - Stakeholder- Dependency Theory used in the study, as results from the panel least squares regression revealed that age diversity in the boardroom negatively and significantly affects the extent of sustainability reporting. Furthermore, we found no evidence on the nexus between nationality diversity and sustainability reporting; and education level diversity and sustainability reporting. The study concluded that diversity in boardroom influences the extent of sustainability reporting in Nigeria. This study recommends that firms should increase the representation of foreign directors in the boardroom because they add value and a wealth of experience to the board.
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    Board Diversity and Intellectual Capital Performance of Listed Non-Financial Service Firms in Nigeria
    (2023) Saidu Musa
    Purpose : This study examines the effect of board diversity on the intellectual capital performance of listed non-financial service firms in Nigeria. This is due to the paucity of studies in this area especially within the context of Nigeria even at the instance of the gradual and steady shift from the industrial to information/knowledge based economy. Method : The study employs correlational research design to examine the 44 sampled firms fora period of ten years (2011-2020). Quantitative data extracted from the annual reports of the firms were analysed using descriptive statistics, correlation and Fixed-Effects regressions. Findings : The regression results revealed that board composition and board size have significant positive effect on intellectual capital performance. However, board ownership has insignificant effect on intellectual capital performance. Consequently, the study failed to reject the second null hypothesis. Novelty : Previous Nigerian studies concentrated on the use of traditional Value Added Intellectual Coefficients (VAIC) which is currently considered inappropriate. Given the previous studies, this study is novel because it uses the Modified Value Added Intellectual Coefficient (MVAIC).
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    Owner characteristics and access to bank financing: Perceptual evidence from SMEs in North Central Nigeria
    (Timisoara Journal of Economics and Business, 2020) Lukman Adebayo OKE; Ahmad Bukola UTHMAN; Alade Ayodeji ADEMOKOYA
    The study examines the influence of owner specific factors on access to bank financing among SMEs in North Central Nigeria. Self-administered questionnaires were employed for data collection from the sampled SME owners/managers in the study area. A sample of 280 SMEs was drawn from the population of 1030 SMEs. Logistic regression was used in analyzing the data. The study found that gender, personal networking and personal relationship with the bank, which are significant at 0.05, 0.1 and 0.1 respectively, are the owner characteristics influencing SMEs’ financial access, whereas the owner’s age, education, experience, financial literacy and personal wealth do not have significant influence on SMEs’ access to bank financing in the region. The study concluded that while all the identified owner’s attributes are complementarily important in financial access, banks are more gender biased, value personal relationship and networking ability of firm owners. The study therefore, recommended among others, the need for SME owners to establish and maintain more improved relationships with their banks and form strong linkages with relevant stakeholders in the external environment for better resource exchange including financial access.
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    DIGITAL 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 Alabi
    This 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.