DSpace Repository :: Browsing by Author "YUNUS AbdulrasheedBolaji"

Browsing by Author "YUNUS AbdulrasheedBolaji"

Now showing 1 - 20 of 20

Assessment of the impact of labour related costs on profitability of some selected Nigerian agricultural companies
(Gombe Journal of Administration and Management, 2023) YUNUS AbdulrasheedBolaji; Gideon, T. A; Opefolu F.O; Abdulrasaq A.D
This research on the profitability of Nigerian listed agricultural companies used secondary sources of data and revealed a potpourri of agricultural fires on the Agrian-Dated Fnehe DDCLs for data analysis. Theneahdiscore is known to be 0.495711 and significant (P-0.0239<0.75) with a negative coefficient (-0.019368), but ensignificant tP-437税办Teeito uhwess positive (0.010110) and significant (P-0.0301). 7eo60w5ae 2yt 249662) and a significant 0.0000 people based on the findings, the profit is all honest, and the firm's growth is positive and substantial. Statutory firms in Nigeria while employed •development costs nte Date of research: The research, therefore. Recommended pooper monicp of feeds and YM transport, ireteg, and development programs to avoid Demseucgetenfuad ar heve the depredcnnt 0
BOARD DIVERSITY AND TAX AGGRESSIVENESS OF DEPOSIT MONEY BANKS IN SIERRA LEONE EVIDENCE FROM PANEL DATA ANALYSIS
(IMPACT INTERNATIONAL JOURNALS AND PUBLICATIONS, 2026) YUNUS AbdulrasheedBolaji; RAMAT, Titilayo Salman; ORILONISE, Mubarak Abiodun; OLOWO, Ahmed AbdulGaniyu; OLAOYE, Ayoola Azeez
The board of directors is a fundamental pillar of an effective corporate governance framework, and board diversity has emerged as a key issue in contemporary corporate governance literature. Board diversity is intended to promote a wide range of demographic attributes and cognitive perspectives within the boardroom. This study examined the effect of board diversity on tax aggressiveness among quoted deposit money banks in selected West African countries. Specifically, the study assessed the influence of board age diversity, gender diversity, educational background diversity, and foreign directorship on tax aggressiveness. An ex post facto research design was adopted, and secondary data were obtained from the published annual financial reports of all quoted deposit money banks operating in the selected West African countries, covering a seven-year period from 2017 to 2022. Using a census approach, the entire population of quoted deposit money banks in the selected countries was studied. Tax aggressiveness was measured using effective tax rate–based proxies, while board diversity variables were computed from board composition disclosures. The data were analyzed using descriptive statistics, correlation analysis, and panel regression techniques. The findings revealed that gender diversity has a statistically significant effect on tax aggressiveness, indicating that the presence of female directors influences banks’ tax-related decisions. Educational background diversity, however, exhibited a weak and insignificant relationship with tax aggressiveness. The study concludes that board gender diversity plays a critical role in shaping tax aggressiveness behavior among deposit money banks in West Africa and recommends that regulators and policymakers encourage greater female representation on corporate boards to enhance responsible tax practices.
BOARD GENDER DIVERSITY AND ACCOUNTING CONSERVATISM IN NIGERIA QUOTED DEPOSIT MONEY BANKS
(Ilorin Journal of Management Sciences, 2020) YUNUS AbdulrasheedBolaji; Temitope Olamide FAGBEMI
The increasing business crises have been attributed to failures of moral leadership asmany corporations engage in unethical practices to cover poor performance.However,the inclusion of more women in corporate boards is expected to induce moreconservative reporting because women have been known to display a stronger ethicaldisposition. Therefore, this study examines board gender diversity and accountingconservatism in Nigerian Deposit Money Banks using the stakeholder's theory. Panelregression (fixed effect) technique was employed to test the hypothesis of the study for a7-year period ranging from 2012 to 2018 using14 out of 15 quoted. The results show thatdiversity of the board's gender is not significantly linked to Nigeria's accountingconservatism of listed DMBs. This implies that increase in female representation in the inthe board of listed DMBs in Nigeria would not affect accounting conservatism. It isrecommended that the appointment to the board should be on merit and not on genderwhile the big banks should adopt more conservative reporting to avoid litigation.
COMBATING FINANCIAL CRIMES THROUGH FORENSIC AUDIT: EVIDENCE FROM NIGERIA
(British Journal of Management and Marketing Studies, 2023) YUNUS AbdulrasheedBolaji; Gideon Tayo Akinleye; Opefolu Francis Olatunji; Abdulrasaq AbdulBaki Dauda
Curbing the menace of financial crimes through forensic audits is imperative due to the global failure of statutory audits. This study, therefore, examined curbing financial crimes through forensic audits: Evidence from Nigeria. This study employed a survey research method and obtained primary data sources collated through the questionnaire. The data collected was analyzed using regression models. The research discovered that the P-value = 0.00 < 0.05 level of significance, and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2 - 0.078β3 + ut. The study also found that data-based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in the Nigerian private sector. This study recommended that forensic audit courses should be given more spaces in the academic curricula of Universities to increase awareness in Nigeria
Debt finance and performance of oil and gas companies in Nigeria
(Journal Public Administration and Management (BJPPM), 2024) YUNUS AbdulrasheedBolaji; Olaoye, C.O; Adebayo O.C; Opefolu, F.O
ABSTRACT This research investide! the performance of oil and gas companies in:N amployed a random effect moselaor data anaiss! o022.Findings from the study revealed tha positive (46.59709) and significantNP≈ is positive (46.20144) and significant [a = positive (46.46033) and significant(p = 0 is positive (0.037005) and signijicant (p - 0.0 isi a small percentage of short- term debt and a larger pe. beto run the operations of oil and gas companies in Nigeria one ci pertormiance. The study recommended that the management of oll and gas fians int Nigeria should focus more on usinglong- term debt than short-term debt to improve their firms' performance.
EFFECT OF BANK’S CREDIT ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
(Ilorin Journal of Human Resource Management (IJHRM) Vol.3, No.2, 2019, 2019) YUNUS AbdulrasheedBolaji; LAWAL, Rodiat Yetunde; MANGS, Niri Job; Abdulrafiu, Daud
Small and Medium Scale Enterprises (SMEs) performance is largely connected with availability of banks’ credit as this enhances investment, thereby contributing to the overall development of the economy. Specifically, the study evaluated the relationship between Deposit Money Banks’ (DMBs) credit variables such as banking sector credit, lending rate and savings and time deposit on performance of the SMEs. The study’s population was the SMEs in Nigeria. The study employed secondary data obtained from the Central Bank of Nigeria’s Statistical Bulletins for a period of twenty-five years (1992-2016). The data obtained were subjected to fully modified least square regression analysis. Findings reveal that banking sector credit and savings and time deposits with DMBs have a positive and significant effect on SMEs performance at 5% significance level (with pv of 0.0006 and 0.0459, respectively). However, lending rate has a negative and significant relationship with SMEs performance at 5% significant levels (0.0351). Based on the findings, the study concluded that DMBs credits have significant effect on SMEs performance in Nigeria. Therefore, DMBs should keep interest rate at its minimum as this will enhance the provision of adequate finance to expand SMEs operation which will thus have a significant effect on the performance of this sector.
EFFECT OF INTERNAL SYSTEM ON EMPLOYEE FRAUD IN MANUFACTURING COMPANIES IN ILORIN METROPOLIS
(Al - Hikman International Journal of Finance, 2021) YUNUS AbdulrasheedBolaji; DAUDAAbdulrafiu; OLAOYE Clement Olatunji; HASSANAbdul Olalekan; USMANKazeemAdebayo
Fraud prevention has become an issue that some manufacturing companies find themselves faced with. Internal control is the tool which companies hope to adopt in combating employee fraud. The main objective of this study was to examine the impact of internal control system on employee fraud in manufacturing companies in Ilorin Metropolis. The ordered logit regression method was adopted in testing the viability of the hypotheses put forward. It was concluded that internal control has an impact on fraud prevention. Findings from the study showed that human resource policies, managerial accountability and management overridle of control all have a positive effect on fraud prevention in manufacturing companies in Ilorin Metropolis. It was recommended that the human resource (HR) department should follow due process when hiring, promoting and compensating staff and that internal control guideline should be based on principles instead of laws.
Effect of Value Added Tax and Capital Gains Tax on Economic Growth in Nigeria: Traditional Versus Buoyancy Approach
(Entreprenurial Journal of Management Sciences, 2016) YUNUS AbdulrasheedBolaji; * Olaniyi Taiwo Azeez; Bello Nurat; Funmilayo
This paper evaluates the effect of Value Added Tax (VAT) and Capital Gains Tax (CGT) on economic growth in Nigeria using both the traditional method of raw data analysis and a more robust buoyancy method of measuring performance of tax systems. Secondary data used relating to main variables (VAT, CGT) and control variables Company Income Tax (CIT) and Petroleum Profit Tax (PPT) covering 1994-2014 were obtained from reports of Federal Inland Revenue Service (FIRS) and Central Bank of Nigeria (CBN) and these data were analysed using Ordinary Least Square regression analysis with robust standard error. The result of the study at 5% significant level using traditional method reveals positive significant effect of PPT and CIT on Nigeria's Economic growth (p-values = 0.0000, 0.0000), while VAT is also significant at 5%(p=0.0002). However, CGT was insignificant(p=0.220). Contrarily, the buoyancy approach reveals mixed and oscillating performance of VAT and CGT on an annual basis but such performance were satisfactory in 13 years out of the 20 years covered (tax buoyancy ≥1). The study concludes that the use of buoyancy approach in evaluating the performance of tax systems is preferred to the traditional method for policy direction and is recommended to be used in conjunction with the traditional approach. More so, VAT and CGT should be adequately exploited as alternative revenue sources to support the dwindling oil revenue to sustain economic growth vision of Nigeria government.
ELECTRONIC TAXATION AND REVENUE GENERATION IN EKITI STATE
(African Journal of Accounting and Financial Research, 2023) YUNUS AbdulrasheedBolaji; Olaoye Clement Olatunji; Opefolu Francis Olatunji
This study examined the effect of the electronic tax system on internally generated revenue in the Ekiti State Internal Revenue Service. Electronic tax registration, electronic filing of tax returns, and electronic tax payment were employed as proxies for an electronic tax system to attain this goal. There is a large degree of corruption practices prevalent in rising economies such as the Nigerian tax administration system, which indicates that the economy is in a disadvantaged position as a result of these failures and obstacles in the Nigerian tax system. The final database employed in the quantitative analysis of the study was quantitative cross-sectional survey data based on 94 valid replies retrieved from 123 competent and experienced respondents from the Ekiti State internal revenue agency. Electronic tax registration and electronic filing of tax returns affect internally generated revenue in Ekiti, according to the findings. Electronic tax payments have no statistically significant effect on the state's internally generated revenue. As a result, the study indicates that the major goal of the electronic tax system in Ekiti State Internal Revenue Service will not be met unless the consequences of electronic tax filing and electronic tax payment are fully addressed. The implication is that, while Ekiti State Internal Revenue Service has implemented electronic tax registration, the internal revenue cannot be guaranteed unless electronic filing of tax returns and electronic tax payment are fully implemented.
EMOTIONS AND PERSONALITY TRAITS ON OPPORTUNISTIC BEHAVIOUR OF ACCOUNTANTS IN KWARA STATE
(DUTSE JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES (DUJEDS), 2021) YUNUS AbdulrasheedBolaji; Fagbemi Temitope OLAMIDE; Olaoye Clement OLATUNJI; Akanmu Alayo TEMITOPE; Abdulrauf DAUD; Usman Kareem ADEBAYO; Hassan Abdul OLALEKAN
The main purpose of accounting rules is to ensure true and fair financial reporting to the users of accounting information, any desecration of these rules, no matter how important or the purpose or method, is not just a violation of accountants‟ professional norms but is also a violation of multiple universal ethical/moral principles, such as not to lie, not to deceive, always to be honest and truthful. Consequently, the decision whether to engage in accounts manipulation or not, is never just a business dilemma but always and necessarily also an ethical/moral one. Therefore, it can be expected that personality traits, related to individuals‟ ethical decision-making, might be of particular importance for one‟s attitudes toward accounts manipulation behaviour. Thus, this study examined the influence of emotions and personality traits on opportunistic behaviour of accountants in Kwara State, Nigeria. Specifically, the studies evaluate the effect of openness to experience, conscientiousness, extraversion, agreeableness neuroticism on opportunistic behaviour of accountants‟. The non-probability purposive sampling was employed, where only 200 respondents in private sector were chosen. Using ordered logit regression, the results of study showed that the personality traits of accountants are generally associated with reduction in opportunistic behaviour (earnings manipulations/fraud). It was recommended that, managers and employers should make a focus on selection of accountants with personality traits that positively influence job outcomes, so accountants who are more extravert and are more conscientious, will not engage more in opportunism, which will be beneficial for the organizations, counseling programmes should be organized for people (accountants) high on neurotic tendencies to help teach them on how to respond to live stressors and accountants emotion must be taken into consideration for designing and implementing plans to mitigate harmful accounting practices
FINANCIAL CRIMES AND FORENSIC AUDITING: A STUDY OF NIGERIA CASES
(Nigerian Journal of Banking and Financial issues 11 (1), 1 - 9, 2025) YUNUS AbdulrasheedBolaji; BILIQEES Ayoola Abdulmumin; Muhammed Lawal SUBAIR; ALKADRIYAR Sherifdeen; OJURONGBE, Olalekan Jubril
Curbing the menace of financial crimes through forensic audit is imperative due to the global failure of statutory audit. This study examined financial and crimes forensic auditing evidence from Nigeria cases. This study employed a survey research method through the questionnaire. The data collected was analyzed using regression models. The research discovered that P–value = 0.00<0.05 level of significant and the regression line is CFCs = 0.335 + 0.746β1 + 0.042β2- 0.078β3++ut. The study also found that data based collection and data mining are effective enough and capable of curbing financial crimes in Nigeria, although ratio analysis is weak in doing that. The research concluded that forensic audit techniques are effective in combating financial crimes in Nigerian private sector. This study recommended that forensic audit courses should be given a more spaces in the academic curricula of Universities to increase its awareness in Nigeria.
Financial Inclusion and SME‘s Growth in Ojo Local Government Lagos State, Nigeria
(BAYERO JOURNAL OF MANAGEMENT SCIENCES (BAJOMS), 2024) YUNUS AbdulrasheedBolaji; Opefolu Francis Olatunji; Muhammed Lawal Subair; Mustapha Adamu Zubairu; Ajayi Ayodeji Samuel
The study examined electronic banking services and customer pattern of behaviour in selected banks in Ilorin metropolis. Multistage sampling method was used for the selection of 210 e- banking customers as respondents for the study and data were collected using a closed ended structured questionnaire. Multiple regression analysis using STATA version 11 was employed. Findings revealed a significant effect between e-banking service and customer switching behaviour in the selected commercial banks. It was concluded that e-banking customers of commercial banks were highly satisfied with electronic banking service with some little improvements. The paper recommends that the management and the board of banks should strive to maximize the benefits of electronic banking system to deliver improved service to their e- banking customers.
FISCAL TRANSPARENCY AND GOVERNANCE IN NIGERIA PUBLIC SECTOR:EMPIRICAL EVIDENCE FROM KWARA STATE
(Polac Journal Social and Management Sciences, 2023) YUNUS AbdulrasheedBolaji; Olaoye, F.O; Opefolu, F.O; Abdulrasaq, A. D
This study is centered on Fiscal '77 State Public Sector. This is informed by the iigh rate of corruption in the heart. A system that has led to ambiguity and uncertainty about the stewardship of populace. The research design used in this study is a survey research design in gathering information and sampling the opinion of our respondents The el Thove homaire was analyzed using ordered logit. Regression Analysis findings of this research involving all citizens in an integrated, long-term planning process of the state Is my machine accelerating the environment, expanding economic opportunities, and meeting social needs? The cvo are this The study is that fiscal transparency is a prominent factor for enhancing governance in Modu State's public sector. This, the study recommended that the state government should carry citizens of Kwara State along in the budget processes. through each local government and should invest more in agricultural activities in the state. Lastly. Open innovation Activities should be encouraged, as this will effectively deal with lines of resources, environment and relatively balance the economic value and governance value of the state
IMPACT OF FINANCIAL INCLUSION ON BANK'S PERFORMANCE IN NIGERIA.
(Nigerian Journal of Banking and Financial Issues (NJBFI), 2023) YUNUS AbdulrasheedBolaji; ABDULRAFIU, Dauda; ABDULMUMIN, Biliqees Ayoola; OPEFOLU Francis Olatunji; OPEFOLU Francis Olatunji; HANAFI Musa Olayinka
Financial inclusion is seen as a solution to solve the problem of poverty and income inequality. In many developing countries like Nigeria, mortgage banks are seen as the traditional channel for bringing the unbanked into the formal financial system. The increasing diversity of customer demands and technological changes are expected to have a significant impact on the management of the bank in order to retain and attract potential customers and investors in the banking sector. However, with the increase in income levels, location and number of banking branches, the management of banks has to identify banking services to improve their banking performance (return on assets). Therefore, this study examines the impact of financial inclusion on the performance of banks in Nigeria. Specifically, the study examines how banking performance is affected by ATMs, branch network, number of bank accounts and location of sales terminals. The study used all DBMs in Nigeria between 2013 and 2018 using data compiled on the basis of least squares. The results of the study show that the effect of ATMs, banking location, towers, performance of bank depository (ATM, BET and POS on ROA of DBMs) in Nigeria is positive and significant by 0.05. It is concluded that FI applications have proven to have a significant impact in improving customer satisfaction and bank profitability. It is recommended that to ensure that DMB services reach and serve the poor, financial institutions should not only upgrade their processes (using technological innovations), but also develop processes and reasonable procedures to evaluate potential customers and ensure fairness in the selection process.
Impact of financial statements information on market share price of listed insurance firms in Nigeria
(FUDMA JOURNAL OF ACCOUNTING AND FINANCE RESEARCH [FUJAFR], 2024) YUNUS AbdulrasheedBolaji; Ramat Salman; Segun Abogun; Isaac Adebukola Lambo; Peter Ade Sanni
In emerging economies, there is an issue of relevant information for investors’ decision. Therefore, this study is carried out to determine the value relevance of financial statements information on Market Share Price of Nigerian listed insurance firms as at 31st December, 2022. Positivism methodology was adopted and as such, ex-post facto design was employed. Consequently, secondary data was used for this research work, obtained from the published annual reports and accounts of the selected insurance firms. The Panel data regression was used to analyze the data. The study found that both dividend per share and solvency margin ratio have positive and significant impact on market price per share (p-value > 5% level of significance). On the other hand, book value per share and earnings per share were found to have insignificant impact on market price per share (p-value > 5% level of significance). The study concludes that dividend per share and solvency margin ratio influenced market price per share of the selected companies in Nigeria and thus recommends that listed insurance companies should do more towards generating adequate profit that will enable payment of dividend to investors and to pay insurers their probable claims whenever the need arises.
INANCIAL LITERACY AND GAMBLING BEHAVIOUR IN NIGERIA
(Ilorin Journal of Accounting, 2020) YUNUS AbdulrasheedBolaji; Biliqees A. ABDULMUMIN; Temitayo O.OLANIYAN; Ramat T.SALMAN
The study investigates the influence of financial literacy on gambling behaviour among the Nigerian populace. Easy access to gambling outlets and an increase in the number of online gambling sites have caused gambling among the Nigerian population to rise significantly. We assume that it is less likely that financially literate individuals who use their knowledge to make sound financial and investment decisions will gamble. The study adopts the survey research design and employed a sample of 1448 respondents whose responses were obtained through questionnaire. The finding from the Probit regression model shows that the relationship between financial literacy and gambling frequency is significantly negative. We, therefore, recommend the need to promote financial literacy within the community, both at the school level and for adults. This will help gamblers to understand the financial risks they are exposed to and the options available to them. Financial institutions should establish appropriate processes for the disclosure of gambling problems and strategies to detect potentially risky transactions. The behavioural finance theorists identified the role of banks regarding how customers use their money such that banks may compensate for bias in decision-making, which is fundamental to problem gambling behaviour.
Internal Audit and Employee Fraud in Manufacturing Companies in Ilorin Metropolis
(Journal of Accounting and Financial Management, 2024) YUNUS AbdulrasheedBolaji; DAUDA Abdulrafiu; OPEFOLU Francis Olatunji; ALKADRIYAR Sherifdeen
This paper investigates the effect internal audit and Employee Fraud in manufacturing companies in Ilorin Metropolis. ‘Simple random sampling technique’ of the probability sampling method was used in selecting the manufacturing companies. Primary data was used in the course of this study. The data was generated using a well-structured Likert’s scale questionnaire. In specific terms, the study assess the effectiveness of internal control system in manufacturing companies in Ilorin Metropolis, examine the effect of internal audit on employee fraud in manufacturing companies in Ilorin Metropolis, examine the effect of management override of control on fraud prevention in manufacturing companies in Ilorin Metropolis and examine the effect of human resource policies on fraud prevention in manufacturing companies in Ilorin Metropolis. Findings from the study show that human resource policies have a positive effect on fraud prevention in manufacturing companies in Ilorin Metropolis. The overall significance of the 5% alpha level which led to the conclusion that internal audit has positive relationship with employee fraud in manufacturing companies in Ilorin metropolis.
RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING PRACTICES OF NIGERIAN BANKS
(Ilorin Journal of Accounting, 2017) YUNUS AbdulrasheedBolaji; 'OLANIYI, Taiwo A; JIMOH, Toyeeha O
Corporate collapse in the Nigerian banking sector and the associated crisis of confidenceportends an agonizing danger for the growth of other sectorsas these banks employdifferent creative accounting methods with a view to surmounting the intensecompetition, reduce cost and lessen the burden of global economic meltdown. Literaturereveals that efforts geared towards performance enhancement/cost control are notunconnected with corporate governance breakdown; as such, this study evaluates therelationship between corporate governance CG (Internal control system/ ICS; auditcommittee experience/ ACE; board independence/BDI; external auditorsindependence/EXI) and creative accounting (CA) practices in Nigerian banks. Secondarydata were obtained from audited financial reports of all the 15 quoted commercial bankson the Nigeria Stock Exchange (NSE) between 2008 to 2014 and were analysed usingpanel regression technique while error Composite Model estimation technique (Hausmanspecification test) lend credence to the supremacy of Random Effect Model (REM) overFixed Effect Model (FEM) for interpretation purpose. The study finds that ICS and ACEhave negative/inverse relationship(cotf=-03645&-0.2956 respectively) with CA whileBDI and EXI have positive relationship(coeff=0.5789 & 2.8976 respectively) with CA.The study concludes that CG has statistically significant relationship with CA: F-stat(9.0323) and prob(F-stat) 0.0000 at 5% significance level and recommends featuring ofmore non-executive directors with less substantial portion of shares than the executiveones while ICS and ACE should adequately addressed to enlist compliance with good CGpractices and eradicate CA practices. This will enhance bank performance, reduceconfidence crisis and improve Nigeria's economic growth.
TAX REVENUE AND ECONOMIC DEVELOPMENT: EMPIRICAL EVIDENCE FROM NIGERIA.
(Fuoye Journal of Accounting and Management, 2023) YUNUS AbdulrasheedBolaji; OLAOYE Clement .O; OPEFOLU Francis .O.
The economic development of Nigeria is quiet bad, the standard of living is very poor, and education level is below average. So Tax revenue is needed to finance certain factors such as education, Standard of living and Health. The aim of this study was to find out the effect of Tax revenue collected by the federal government on economic development in Nigeria. The objective of this study is to evaluate the effect of tax revenue on economic development. The methodology used in this study was an ex - post facto research design. The sample technique used in this study is a Judgmental sampling technique. The study evaluated the effect of tax revenue on the economic development in Nigeria from 2003-2020. The data was obtained from the publication of Federal Inland Revenue service, Central Bank of Nigeria, Annual Statistical Bulletins, and the National Bureau of Statistical. The reliability of the data was premised on published reports and bulletins from CBN. Data was analysis using descriptive and inferential statistics. The findings of this study shows that petroleum profit, company income tax, value added tax, and education tax has a significant relationship / effect on economic development, because the p-value for petroleum profit, company income tax, value added tax and education tax is less than the level of significance. Therefore the study concluded that tax revenue (Petroleum Profit Tax, Companies Income Tax, Valued Added Tax, and Education Tax) has a significance effect on Economic Development (Human development Index). The studies recommend that the government endeavour to use those taxes paid by the tax payer in the development the economic as a whole.
THE RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY GOVERNANCE AND THE PERFORMANCE OF SMES IN NIGERIA: EMPIRICAL EVIDENCE FROM ILORIN, KWARA STATE
(POLAC ECONOMIC REVIEW (PER) DEPARTMENT OF ECONOMICS NIGERIA POLICE ACADEMY, WUDIL-KANO, 2025) YUNUS AbdulrasheedBolaji; Abdulrafiu, Dauda; Opefolu Francis Olatunji; Muhammed, Lawal Subair; Alkadriyar Sherifdeen
One of these ideas that arose out of nowhere and became a significant concern in the field of information technology, particularly with regard to the operations of SMEs, is IT governance. To accomplish the integration of business and IT, some firms began by implementing IT governance. Small and medium-sized enterprises contribute significantly to innovation, revenue generation, economic dynamism, and job creation while also accounting for the shift to a market economy. Performance and its indicators have been categorized differently based on the methods and goals of the business. Using data from a subset of SMEs in Ilorin Metropolis, this study looked at the information technology governance and performance of SMEs in Nigeria. Both primary and secondary data were employed in the investigation. While the secondary data was taken from various literatures and annual reports that were available online and at the library, the primary data was obtained from the field during the research process from a selection of SMEs. The study hypotheses were tested using ordinal logit regression, and the results showed a strong relationship between the performance of SMEs and portfolio management. The study then came to the conclusion that in order to achieve their goals and achieve great results, SMEs need think about both portfolio management and investment management. As a result, the study suggests that when it comes to SMEs and IT governance, researchers and practitioners alike should adopt a more unique perspective of SMEs.

Browsing by Author "YUNUS AbdulrasheedBolaji"

Results Per Page

Sort Options