INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT最新文献

Public Health Expenditure and Health Indicators on Productivity in Nigeria 尼日利亚的公共卫生支出和生产力卫生指标

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no5.2023.pg126.145

Edward Perekebina Agbai, Adesanya Shina Joshua, King Oluwashindaralayemi Shina

引用次数: 0

The Impact of Working Capital Management on Firm’s Profitability: Evidence from Selected Quoted Multi-Sectoral Firms in Nigeria 营运资金管理对公司盈利能力的影响:来自尼日利亚选定的多部门上市公司的证据

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no3.2023.pg88.98

Nnamdi Chinwendu Nwaeze

{"title":"The Impact of Working Capital Management on Firm’s Profitability: Evidence from Selected Quoted Multi-Sectoral Firms in Nigeria","authors":"Nnamdi Chinwendu Nwaeze","doi":"10.56201/ijefm.v8.no3.2023.pg88.98","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no3.2023.pg88.98","url":null,"abstract":"The primary objective of this study is to investigate the impact of working capital management on the profitability of twenty quoted multi-sectoral firms in Nigeria. The data used for this study was extracted from the annual report and financial statements of twenty quoted firms in our sample for the period of fifteen years (2005 - 2020) cutting across petrochemicals, publishing, food & beverages, manufacturing, pharmaceuticals and hospitality. The authors utilised the random-effects generalized least squares econometric technique to analyse the data collected from 2005-2020. Findings shows that an increase in the debt conversion period of multi-sectoral firms wields a reducing effect on the profitability of selected quoted multi-sectoral firms in Nigeria. Furthermore, an increase in the inventory conversion period wields a reducing effect on profitability of selected quoted multi-sectoral firms in Nigeria, while an increase in creditors’ conversion period had no significant effect on the profitability of selected quoted multi-sectoral firms in Nigeria. A projected increase in the speed of the cash conversion cycle wields an increasing effect on the profitability of selected quoted multi-sectoral firms in Nigeria. Policy recommendations are proffered herein.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136012803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Registration and Tax Revenue Generation in Nigeria: Account of Allingham and Sandmo Theory 尼日利亚的税务登记与税收产生:阿林厄姆和桑德莫理论的解释

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no3.2023.pg40.53

Alani Olusegun EFUNTADE, Olubunmi Omotayo EFUNTADE

{"title":"Tax Registration and Tax Revenue Generation in Nigeria: Account of Allingham and Sandmo Theory","authors":"Alani Olusegun EFUNTADE, Olubunmi Omotayo EFUNTADE","doi":"10.56201/ijefm.v8.no3.2023.pg40.53","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no3.2023.pg40.53","url":null,"abstract":"This research examines the effect of tax registration of micro, small medium enterprises, corporates and individuals on tax revenue generation in Nigeria. The study adopted a descriptive and historical research design; secondary data for nineteen years (2003 - 2022) were collected from various issues of the Central Bank of Nigeria (CBN) statistical bulletin and annual reports. Tax revenue generation as a dependent variable was measured with actual annual total tax revenue. The data was analyzed using multiple regression analysis to establish the relationship between the dependent and independent variables. Durbin Watson test carried out and multicollinearity test using the VIF factor. All the variables have positive influence on actual annual total tax revenue in Nigeria (AATR). The beta values provide a measure of contribution of each variable. Higher beta value indicate greater influence of independent variable on the dependent variable. According to that, number of Corporate Registered Tax Payers (CRTP) (?=.391))has higher influence on actual annual total tax revenue in Nigeria (AATR) which is followed by number of Enterprise Registered Tax Payers (ERTP) (?=.323), and number of Individual Registered Tax Payers (IRTP). (?=.187) From the study, we examined that, tax registration proxied by number of registered corporate, enterprise and individual taxpayers are significant to tax revenue generation in Nigeria. The results are useful for both tax authorities and taxpayers in order to resolve the problems associated with tax compliance and also to boost tax revenue generation in Nigeria.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969099","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Poverty Reduction, Economic Growth, and Mobile Money Proliferation in Ghana 加纳的减贫、经济增长和移动货币扩散

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no3.2023.pg16.39

Nicholas Bamegne Nambie

{"title":"Poverty Reduction, Economic Growth, and Mobile Money Proliferation in Ghana","authors":"Nicholas Bamegne Nambie","doi":"10.56201/ijefm.v8.no3.2023.pg16.39","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no3.2023.pg16.39","url":null,"abstract":"The study analysed the impact of poverty reduction, economic growth, on proliferation of mobile money in Ghana. Using data from the world development indicators and factor analysis, an index measuring mobile money, economic growth, and poverty reduction in Ghana was developed. The data ranged from 1980 to 2021, and a convenience sampling method was used to select the series from world development indicators (WDI) and indexes created to measure the primary variables. The Johansen cointegration method revealed that cointegration exists between the variables, indicating that the variables have long-term relationships. The results of Vector error correction indicated that there is both a long-term and a short-term relationship between the proliferation of mobile money, economic growth, and poverty reduction in Ghana. The findings indicated the existence of a short-term relationship between the variables. Granger causality test also confirmed that mobile money proliferation, economic growth, and poverty reduction in Ghana have a short-run causal relationship. Given the significant role that mobile money service plays in Ghana's economic growth, the study concluded that policymakers in Ghana would do well to pay attention to mobile money service. In order to reduce mobile money and cyber fraud, policymakers are also encouraged to make mobile money and banking services accessible, including financial literacy education, and to strengthen internal controls. Future research could examine the relationship between the proliferation of mobile money, credit assessment, employment, and investment in Africa.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135969403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Key Bank Risk Components on Banking System Performance in Nigeria: A Discriminant Analysis Technique 关键银行风险成分对尼日利亚银行体系绩效的影响:一种判别分析技术

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no5.2023.pg95.108

William Chimee Nwaoha

引用次数: 0

Deterministic Factors of Foreign Direct Investment Inflows and Nigeria Economy 外国直接投资流入与尼日利亚经济的决定性因素

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no5.2023.pg56.65

William Chimee Nwaoha, Onwuka Okwara Onwuka, Victor Chigozie Akandu, Nyore Sophia Agboriane, Onyebuchi Gospel Onuoha

引用次数: 0

Critical Examination of the Scope and Methodology of Water Resources Economics, Accounting and Auditing 水资源经济学，会计和审计的范围和方法的关键检查

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no3.2023.pg54.72

Olubunmi Omotayo EFUNTADE, Alani Olusegun EFUNTADE

{"title":"Critical Examination of the Scope and Methodology of Water Resources Economics, Accounting and Auditing","authors":"Olubunmi Omotayo EFUNTADE, Alani Olusegun EFUNTADE","doi":"10.56201/ijefm.v8.no3.2023.pg54.72","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no3.2023.pg54.72","url":null,"abstract":"The paper is central on accounting for water use and productivity water to improve water savings from accountability to sustainability. It critically examination of the scope and methodology of water resources economics, accounting and auditing. This paper presents a conceptual framework for water accounting and provides generic terminologies and procedures to describe the status of water resource use and consequences of water resources related actions. The exploratory study involves Water resources economics, water scarcity in economic theory, water accounting frameworks, water accounts, water consumption and water use, water valuation, water accounting and ‘water budgets’, water balance approach, water accounting plus (Wa+) and water accounting using remote sensing. Water accounting is a method of organising and presenting information relating to the physical volumes of water in the environment and economy as well as the economic aspects of water supply and use. The framework applies to water resource use at three levels of analysis: a use level such as an irrigated field or household, a service level such as an irrigation or water supply system, and a water basin level that may include several uses. An increase in water demands, exacerbated by climate change and the tightening of environmental requirements, leads to a reduction in available water resources for economic uses. This situation poses challenges for water resource planning and management. Water accounting has emerged as an appropriate tool to improve transparency and control in water management. There are multiple water accounting approaches, but they generally involve a very exhaustive list of accounted concepts.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136013519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Prevalence of HIV/AIDS as a Health Indicator on Productivity in Nigeria 作为尼日利亚生产力健康指标的艾滋病毒/艾滋病流行情况

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no5.2023.pg109.125

Adesanya Shina Joshua, Edward Perekebina Agbai, King Oluwashindaralayemi Shina

{"title":"Prevalence of HIV/AIDS as a Health Indicator on Productivity in Nigeria","authors":"Adesanya Shina Joshua, Edward Perekebina Agbai, King Oluwashindaralayemi Shina","doi":"10.56201/ijefm.v8.no5.2023.pg109.125","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no5.2023.pg109.125","url":null,"abstract":"This paper analyzed empirically the impact of public health expenditure on productivity in Nigeria. The study employs econometric techniques to verify the time series properties and the relationship among HIV/AIDS prevalence rate, life expectancy rate and productivity in Nigeria. The findings revealed that maternal mortality rate and HIV/AIDS prevalence rate have a negative significant impact on productivity in the long run. Again, the life expectancy rate was found to have a positive significant effect on productivity. In the short run, the multiple regression results showed that public health expenditure has a positive insignificant impact on productivity in Nigeria. Also, the findings revealed that the maternal mortality rate has a negative insignificant effect on productivity in the short run. The study consequently proposes that more research be conducted to determine the root reason of the negative link between public health spending and productivity in Nigeria. To boost Nigerian productivity, the government should enhance public health spending and strengthen maternity healthcare facilities.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135970072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Economic Analysis of the Potential benefits to Nigeria of the new Dangote Oil refinery 新丹格特炼油厂对尼日利亚潜在效益的经济分析

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no5.2023.pg66.94

Yusuf Usman Ahmed, Muhammad Usman

{"title":"Economic Analysis of the Potential benefits to Nigeria of the new Dangote Oil refinery","authors":"Yusuf Usman Ahmed, Muhammad Usman","doi":"10.56201/ijefm.v8.no5.2023.pg66.94","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no5.2023.pg66.94","url":null,"abstract":"Nigeria is among the largest oil producers and consumers in the world. The lack of sufficient domestic refining capacity necessitated the country to rely on the import of petroleum products. Adequate domestic refining capacity can substitute the import, improve its deficit balance of payment (BOP), add value to GDP, strengthen Naira, etc. Fortunately, a Dangote refinery with a projected refining capacity of 650,000 barrels per day is under construction in the country and is expected to begin operation in 2023. This study sourced time series data from the period 1995 to 2020 on Nigeria’s total balance of trade (proxy of BOP), Oil import, and GDP to forecast their future values until the year 2040 without the refinery’s contribution using the conventional Econometric Methodologies. Furthermore, Sensitivity Analysis along with the Monte Carlo Simulation was used in forecasting the refinery’s output, input, output price, and input price values between 2020 to 2040, those values were used in estimating the refinery’s contribution to Nigerian BOP and GDP. Findings reveal that without the refinery, Nigeria’s BOP deficit will escalate. Conversely, the refinery’s output will satisfy local demand and export surplus, and GDP will be enhanced by the refinery’s value added. However, the colossal refinery might abuse the dominant market position if the government failed to create an enabling environment for competition.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135970078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evaluating Poverty Status of Rural Rice Farmers in the Benue Valley 贝努埃河谷农村稻农贫困状况评价

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT Pub Date : 2023-10-12 DOI: 10.56201/ijefm.v8.no3.2023.pg1.15

C.A. Lucyann, D. Tyonongu, G.G. Akunna

{"title":"Evaluating Poverty Status of Rural Rice Farmers in the Benue Valley","authors":"C.A. Lucyann, D. Tyonongu, G.G. Akunna","doi":"10.56201/ijefm.v8.no3.2023.pg1.15","DOIUrl":"https://doi.org/10.56201/ijefm.v8.no3.2023.pg1.15","url":null,"abstract":"An important part of the post-2015 MDG process and the African Union's Agenda 2063 is the eradication of extreme poverty. This study was carried out to offer empirical proof of the impact of rice growing on rural farm families' poverty status in Benue Valley, Benue State, Nigeria. Data were gathered from 254 farm families in the research area who were chosen at random. To analyze the data, descriptive and econometric approaches were also used. The findings indicate that a combination of very poor, moderately poor, and non-poor households can be found in the research area. Family size increased poverty, although age, educational achievement, and nonfarm income by family heads decreased its prevalence. The study recommends strengthening and enhancing the farmers' educational status in light of these findings. Farmers are also urged to participate in other economic activities such petty trading and off-farm activities because these have a tendency to stabilize income and lower income volatility. Provision of educational facilities and equipping households with fundamental skills are two examples of specialized programs that are encouraged to lessen the occurrence of poverty.","PeriodicalId":500008,"journal":{"name":"INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136012668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0