2025 - Volume 7 [Issue 1]


Original Research Article

Tax Revenue and Economic Growth in Nigeria: A Theoretical and Empirical Review

Alexander Olawumi Dabor, ONAJI Abraham Adamu, Ogujiofor Magnus Nkemjika

DOI: 10.56557/ajefm/2025/v7i1250

Page: 17-23

Budget Deficit, Budget Reform Index and Macroeconomic Performance in Nigeria

Okoruwa, David Ehizuelen, Eduno Ededet Bassey

DOI: 10.56557/ajefm/2025/v7i1251

Page: 24-35

Budget Deficit, Budget Reform and Economic Growth in Nigeria

Okoruwa, David Ehizuelen, Imoke Douglas Imoke

DOI: 10.56557/ajefm/2025/v7i1252

Page: 36-48

Impact of Lease Financing on the Financial Performance of Listed Firms in Kenya

Kenneth Kiptum Mutai , Farida Abdul , Caroline Kimutai

DOI: 10.56557/ajefm/2025/v7i1253

Page: 49-61

Clean Energy, Economic Development and the Distortions in Nigeria’s Petroleum Industry

Stephen Mmaduabuchukwu Chukwuka, Emmanuel Oghenekome Akpoghelie, Jude O. Dike, Amaka Gertrude Metu, EKE, Derek Chiedu, Kingsley Okiwelu

DOI: 10.56557/ajefm/2025/v7i1256

Page: 87-96

Liquidity and Financial Performance in SACCOs: Evidence from Kiambu County, Kenya

CHAHIRA ANNE WANJIRU, FREDRICK WARUI WAWERU

DOI: 10.56557/ajefm/2025/v7i1259

Page: 123-137

Prudential Regulations and Profitability of Microfinance Banks in Kenya

Willis Omondi Odhiambo, Fredrick W. S. Ndede, Lucy Wamugo

DOI: 10.56557/ajefm/2025/v7i1260

Page: 138-151

Itax System Role in Tax Compliance for Residential Landlords in Kiambu County, Kenya

Thuku Joseph Njuguna, Fredrick Warui

DOI: 10.56557/ajefm/2025/v7i1261

Page: 152-168

Transformational Leadership and Operational Efficiency in Industry 4.0: The Mediating Role of Digitalization through the Lens of Dynamic Capabilities Theory

Muhammad Naeem, Salman Memon, Muhammad Salman, Asim Mehboob, Abeer Fatima, Abdul Rehman

DOI: 10.56557/ajefm/2025/v7i1270

Page: 240-251

Corporate Governance and Working Capital Management in Selected Manufacturing Firms in Nigeria

Ayodeji, Emmanuel A, Ajala, Rosemary Bukola, Oyeluyi Edward Olufemi

DOI: 10.56557/ajefm/2025/v7i1272

Page: 267-283

Moderating Effect of Cost of Capital in the Investment Decisions–firm Value Nexus: Evidence from Nigeria’s Manufacturing Sector

Yare Gloria Gamu, Ovbe Simon Akpadaka, Dagwom Yohanna Dang, Tamunonimim Ngerebo-a

DOI: 10.56557/ajefm/2025/v7i1275

Page: 313-324

An Application of Stochastic Systems on Asset Price Changes for Capital Markets

Amadi, I.U, Anyamele B.A, Anele, T. C, Nnoka, L.C

DOI: 10.56557/ajefm/2025/v7i1277

Page: 339-346

Application of Ito’s Theorem on the Value of Economic Variables of Business Cycles

WOBO, Omezuruike Gideon, DAVIES, Iyai

DOI: 10.56557/ajefm/2025/v7i1278

Page: 347-360

European Put Option Valuation with Statistical Tests for Capital Market Investments

Wobo, Omezuruike Gideon, Essi, Isaac Didi, Davies, Iyai, A., Nwaoburu, Adols Okechukwu

DOI: 10.56557/ajefm/2025/v7i1279

Page: 361-369

Determinants of Fraudulent Financial Reporting among Deposit Money Banks (DMB) in Nigeria: Using the Fraud Diamond Theory

Reuben Osita Nwosu, Joseph Femi Adebisi, Yohanna Dang Dagwom

DOI: 10.56557/ajefm/2025/v7i1280

Page: 370-382

Employees' Motivation and Its Impact on Public Servants' Productivity in Nnamdi Azikiwe University Teaching Hospital, Nnewi, Anambra State, Nigeria

Ogochukwu Chika Okonkwo, Stella Obianuju Nzeribe, Charity Ndudi Nwokedi, Agbu Ezekiel Agbu

DOI: 10.56557/ajefm/2025/v7i1282

Page: 383-396

Stochastic Pricing of European Options Using the Black-scholes Model on the Analysis of Share Prices for Capital Markets

Obeten, B.O, Chims, B.E, Nwaigwe, E, Amadi, I.U, Davies, I.

DOI: 10.56557/ajefm/2025/v7i1283

Page: 397-406

The Moderating Role of Board Independence on the Impact of Liquidity Risk on Bank Credit Ratings: Evidence from West Africa

Mohammed Ibrahim Abba, Simon Akpadaka, Dagwom Yohanna Dang, Musa Adeiza Farouk

DOI: 10.56557/ajefm/2025/v7i1286

Page: 415-435

Firm-level Determinants of Deferred Taxation in Manufacturing Sector of Sub-Saharan Africa

Ibrahim Luka Tumba, Ovbe Simon Akpadaka, Dagwom Yohanna Dang

DOI: 10.56557/ajefm/2025/v7i1288

Page: 446-458

Information Technology Investment and Tax Compliance in Nigerian Informal Sector

Toyin ADEKEYE-OLOSUNDE, Olusola Esther IGBEKOYI, Oluyinka Isaiah OLUWAGBADE, Muideen Adeseye AWODIRAN

DOI: 10.56557/ajefm/2025/v7i1291

Page: 496-516

Assessing the Role of Digital Evidence in the Prosecution of Financial Fraud Cases in Nigeria

ALI-MOMOH Betty Oluwayemisi, AJAYI Adeniyi Rachael, OLADIPO Olarewaju, BOLAJI Oluwayemisi, E, OLABANJI Faith Seyi, BODUNDE Ayandayo, JAMIU Toyin C

DOI: 10.56557/ajefm/2025/v7i1294

Page: 547-557

Forensic Accounting Techniques and Performance of Listed Deposit Money Banks in Nigeria: An Investigative Approach

MAMIDU Aruna Ishola, ADELANA Rebecca Morayo, OLAIYA Olabisi Olamide, OLADIMEJI Sillifat Olawumi

DOI: 10.56557/ajefm/2025/v7i1297

Page: 587-598

Board Structure and Profitability of Microfinance Banks in Kenya

Gilbert Kipngetich Koskey, Moses Aluoch, Mark Suva

DOI: 10.56557/ajefm/2025/v7i1300

Page: 628-640

Impact Assessment of Carbon Management Accounting on Performance of Listed Manufacturing Firms in Nigeria

Olufemi Philip OGUNRINDE, Folukemi Catherine FABIYI, Gbenga Olanrewaju AKINBOBOYE

DOI: 10.56557/ajefm/2025/v7i1302

Page: 661-672

Analysing the Impact of Global Market Indicators on Nifty 50: Evidence from Quantile Regression

Arup Bramha Mohapatra, Venkateswara Rao Bhanotu

DOI: 10.56557/ajefm/2025/v7i1303

Page: 673-682

Cooperative Farming for Agricultural Produce Export in the Southeast Region of Nigeria: Problems and Prospects

Onwuka, Onwuka Okwara, Ofondu, Magnus M, Aruomah, Obinwanne Kelechi, Agu Godswill Agu

DOI: 10.56557/ajefm/2025/v7i1307

Page: 725-744

Big Five Personality Traits and Entrepreneurial Intention of University Lecturers in Nigeria

Agu Godswill Agu, Esi-Ubani Chidiadi Obinna, Onwuka O. Onwuka

DOI: 10.56557/ajefm/2025/v7i1308

Page: 745-753

Imported Capital Goods and Economic Growth in Sub-Saharan Africa

Babajide Patrick AFUYE, Abel Ariyo AWE

DOI: 10.56557/ajefm/2025/v7i1316

Page: 851-863

Application of Markov Chain Movements in Finite State on Monetary Policy Shocks of Economic Variables

Ntul, A.E, Essi, I.D, Amos, E, Amadi, I.U.

DOI: 10.56557/ajefm/2025/v7i1320

Page: 917-930

Sentiment Index and Stock Return in the Nigerian Capital Market

Rasheed Ajibola Busari, Dele Ayo Awotundun, Abolaji Daniel Anifowose

DOI: 10.56557/ajefm/2025/v7i1321

Page: 931-942

Artificial Intelligence and Profitability in East Africa. A Case of Bank of Kigali, Rwanda

Elijah Kihooto, Bikorimana Gilbert, Bugingo Emmanuel

DOI: 10.56557/ajefm/2025/v7i1326

Page: 1007-1013

Cybersecurity Challenges and Technopublic Auditing: Safeguarding Digital Accountability Mechanisms in the Nigerian Public Institutions

Samuel Oluwarotimi ANIYIKAYE, Olusola Daniel APALOWOWA, Oluwafemi AYOKO

DOI: 10.56557/ajefm/2025/v7i1328

Page: 1026-1036

Youth Empowerment through Entrepreneurship Management: A Pathway to Sustainable Job Creation in Kenya

Annstellah Gakii Kithinji, Stephen Makau Muathe

DOI: 10.56557/ajefm/2025/v7i1329

Page: 1037-1044

Risk Management Committee Practices on Sustainability Accounting Practices among Listed Nigerian Non-Financial Companies

Temitayo O. ABE, Israel S. AKINADEWO, Oluyinka I. OLUWAGBADE, Olubunmi O. EFUNTADE, Muyiwa E. DAGUNDURO

DOI: 10.56557/ajefm/2025/v7i1333

Page: 1092-1105

The Asymmetric Effect of Fiscal Deficit on Macroeconomic Variables in Sub Saharan Africa

Sanya OGUNSAKIN, Kayode A. ALADESANMI

DOI: 10.56557/ajefm/2025/v7i1334

Page: 1106-1117

Business Taxation and Profitability of Agrochemical Dealers in Nairobi City County, Kenya

Bernard Mwaniki Mang’ara, Lucy Wamugo Mwangi

DOI: 10.56557/ajefm/2025/v7i1337

Page: 1145-1157

Corporate Compensations and Financial Performance of Multinational Firms in Nigeria

Matthew Babatunde, AFOLABI, Muyiwa Ezekiel, ALADE, Wale Henry, AGBAJE

DOI: 10.56557/ajefm/2025/v7i1340

Page: 1175-1191

Tax Policies and Financial Performance of Selected Registered Manufacturing Firms in Kenya

Dicks Kevin Onyango, Fredrick Warui

DOI: 10.56557/ajefm/2025/v7i1344

Page: 1235-1250

Quantifying the Effects of Queuing on Customer Satisfaction in Commercial Banks

Achamoh Victalice Ngimanang

DOI: 10.56557/ajefm/2025/v7i1346

Page: 1269-1278


Review Article


Minireview Article

Valuing Hard-to-value Intangibles: A Review of Methods, Challenges and Emerging Trends

Maringa Elijah Kihooto, Bugingo Emmanuel, Mpakaniye Jean Paul

DOI: 10.56557/ajefm/2025/v7i1339

Page: 1168-1174


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