Published Articles
Explore our collection of peer-reviewed research articles
The Role of Technology in Enhancing Financial Reporting Accuracy: A conceptual Review
Suleiman Hadiza Ahmed & kubbaniya Sansui Mohammad December 31, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 2 DOI: 10.5281/zenodo.18139660
In the contemporary business landscape, the accuracy of financial reporting serves as a critical foundation for effective decision-making, corporate transparency, and stakeholder confidence. Reliable financial information enables investors, regulators, and management to make informed judgments about organizational performance and sustainability. …
Effect of Financial Innovations on Economic Growth in Nigeria
Professor Theresa Udenwa & EKIYE, Alfred December 24, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 2 DOI: 10.5281/zenodo.18046778
Abstract This study examined the relationship between financial innovations and economic growth in Nigeria from 2009 to 2024. Economic growth was measured using real gross domestic product (RGDP), while mobile payment and web payment transaction values were employed as proxies …
Non-Financial Disclosure Practices and Financial Reporting Quality of Listed Conglomerates in Nigeria
AKPAN, Dorathy Christopher December 15, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 2 DOI: 10.5281/zenodo.17944196
The main objective of this study was to examine the effect of non-financial disclosures on financial reporting quality of conglomerates listed on Nigerian Exchange Group from 2015 to 2024. Non-financial disclosure was proxied by corporate governance disclosure, environmental performance disclosure …
Migration-Driven Pressures on Housing, Social Services, and Transportation Infrastructure in the Abuja Municipal Area Council (AMAC), Nigeria
Ahmed Abdul Yusuf; Sule Magaji; Yahaya Ismail December 13, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 2 DOI: 10.5281/zenodo.17920929
This study examines the effects of Migration-Driven Pressures on Housing, Social Services, and Transportation Infrastructure in the Abuja Municipal Area Council (AMAC), Nigeria. Using a descriptive survey research design and a mixed-methods approach, data were collected from 357 respondents through …
Lifestyle Audits for the Prevention and Detection of Fraud in the Bayelsa State Public Service, Nigeria.
Dr. Ineye ODOEMENAM & Ayogoi Simon AYOGOI Ph.D November 27, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17753790
The study aims to investigate lifestyle audit on prevention and detection of fraud in Bayelsa State public service in Nigeria. This empirical study focused on expenditure pattern and ownership structure, income and revenue pattern and bank and financial record as …
Financial Inclusive and Economic Growth: An Examination with Endogenous Growth Model
Erhabor, Osaruyi Jeffrey Ph.D & Okoh et al. November 22, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17682451
Nigeria over the years has not achieved a sustainable economic growth. It is in this vein that this study was carried out in order to investigate financial inclusion and economic growth in Nigeria. Secondary data were collected from banks’ annual …
Nigeria’s Debt Conundrum: An Appraisal of Debt Management Strategies and their Impact on Economic Growth
Mahmood Omeiza Adeiza & Selim Mayowa Onawola November 21, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17672392
This study investigated the relationship among debt management strategies and economic growth in Nigeria over a 34-year period between 1990 and 2023. Nigeria’s persistent debt accumulation, heavy debt-servicing obligations, and fiscal vulnerability raise pressing questions about the effectiveness of existing …
Risk Assets Management and Financial Performance of Deposit Money Banks in Nigeria
Fidelis Umar Abel; Tyona Timothy; Yua Henry; Temitope Abiodun Oje November 13, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17599810
This study investigates the effect of risk assets management on the financial performance of listed deposit money banks in Nigeria. The research specifically examines the effect of three key risk asset components: total loan to deposit ratio (TLDR), non-performing loan …
Impact of Digital Payment Systems on Revenue Generation of Federal Inland Revenue Service In Nigeria
Rilwanu Garba & Manir Umar October 31, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17495529
This study investigates the impact of digital payment systems on revenue generation for the Federal Inland Revenue Service (FIRS) in Nigeria, using a quarterly dataset spanning from the first quarter of 2009 to the last quarter of 2024. Employing Autoregressive …
Exchange Rate Shocks and Trade Dynamics in African Emerging Markets: A Panel VECM Study.
Nelson Johnny & Jones Jebidouwei October 15, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17357243
This study investigates the impact of exchange rate shocks on trade flows in African emerging markets using a panel Vector Error-Correction Model (VECM) with data spanning 1980–2024. Panel unit root and cointegration tests confirm long-run relationships among imports, exports, the …
Board Characteristics and Environmental Disclosure Quality of Quoted Oil and Gas Firms in Nigeria
Confidence Joel IHENYEN, PhD; Perelayefa George OWOTA et al. October 15, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17357332
This paper has investigated how board attributes affect the quality of environmental disclosure by Nigerian oil and gas companies during 2014-2023. Using the methods of panel regression and with the Hausman test as a guide, the Random-Effects model was established …
Corporate Sustainability Determinants and Financial Statements Report Lag
Monday Olade IZEVBEKHAI (PhD); Isah MOHAMMED (PhD) October 9, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17302573
The study evaluated corporate sustainability determinants and financial statement report lag. The specific objective was to ascertain emission reporting, effluents and waste reporting, compliance to environmental laws and biodiversity reporting have significant effect on financial statement report lag of listed …
Entrepreneurial Orientation and Tax Compliance Behaviour of Small and Medium Enterprises in Bayelsa State
Okiakpe, Ebikefe Kenneth et al. September 17, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17145175
This study examined the relationship between an entrepreneurial attitude and tax compliance methods among SMEs in Bayelsa State. The purpose of this research was to examine 150 SMEs from the Yenagoa, Brass, and Sagbama LGAs to find out how tax …
Assessing the Impact of Field-Based Learning on Skills Development of Agricultural Education Students in Niger Delta University, Bayelsa State
Matthew Witadu Micah, Esther Ayebatorudigimigha Yibakuro September 5, 2025 SIAR-Global Journal of Economics, Finance & Accounting Vol. 1, No. 1 DOI: 10.5281/zenodo.17077784
This study assessed the impact of field-based learning on the skill development of Agricultural Education students at Niger Delta University, Bayelsa State. Adopting a descriptive survey research design, the study involved a total population of 113 students across 100 to …