Kashere Journal of Management Sciences

PRAXIS OF COMPETITIVE POSITIONING AND ORGANIZATIONAL STRATEGIC GROUP DYNAMICS IN NIGERIAN TELECOMMUNICATION SECTOR

Martins Iyamabhor, Aaaron Oghenevwayere Agbeche, Onome Precious Iyamabhor — Thu, 01 May 2025 00:00:00 +0000

This study investigated the praxis of competitive positioning and organizational strategic
group dynamics at MTN Telecommunications in Asaba, Delta State. The specific objectives
are to determine the extent to which resource availability and research development
contribute to the praxis of competitive positioning and organizational strategic group
dynamics at MTN Telecommunications in Asaba, Delta State. Survey research design was
adopted in the study, with a population of 193 which consists of all customers of MTN
Telecommunications in Asaba, Delta State. Using a 12-item validated structured
questionnaire administered to 130 staff members and customers of MTN in Asaba, Delta
State, Of the 130 questionnaires distributed, 125 (96.2%) were returned and five were
rejected. The analytical tools employed included correlation and multiple regression
analysis. The study found out, that resource availability and research development positively
impacts the strategic group dynamics within MTN Telecommunications sector, Integrating
expertise and capabilities from various organizations enhances product performance, and
combining financial resources with strategic alliances further improves product
performance. However, strategic resources, which are often intangible, are neither easily
identifiable nor quickly developed. Therefore, the researcher recommends that
telecommunications management should focus on improving resource availability to boost
organizational performance.

EFFECT OF CAPITAL STRUCTURE ON FAILURE OF SOME SELECTED COMMERCIAL BANKS IN NIGERIA

Sun, 22 Jun 2025 00:00:00 +0000

The study explores the intricate relationship between capital structure and corporate failure within the context of selected commercial banks in Nigeria. Capital structure, a fundamental aspect of financial management, plays a pivotal role in determining a firm's risk and resilience. This study delves into how the composition of a bank's capital, whether it is through debt or equity, impacts its susceptibility to failure in the dynamic Nigerian banking sector. Nigeria's banking landscape is characterized by various challenges, including regulatory changes, economic volatility, and fierce competition. Against this backdrop, understanding how different capital structures influence banks' stability is imperative for policymakers, investors, and banking executives alike. By employing a case study approach, the research investigates the capital structures of several commercial banks, analyzing their debt-to-equity ratios, leverage levels, and overall financial health. Through comprehensive data analysis and statistical techniques, the study aims to uncover patterns and correlations between capital structure choices and instances of corporate failure among the selected banks. The findings of this research have significant implications for risk management practices, regulatory frameworks, and strategic decision-making within the Nigerian banking sector. Furthermore, the study contributes to the broader literature on corporate finance and banking by offering insights into the nuanced dynamics of capital structure and its impact on organizational resilience in emerging market contexts. Ultimately, by shedding light on the intricate interplay between capital structure and corporate failure, this research seeks to provide stakeholders with valuable knowledge to navigate the complexities of the Nigerian banking environment and foster greater financial stability and sustainability within the sector.

MODERATING ROLE OF FINANCIAL PERFORMANCE ON BOARD ATTRIBUTES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Bishir Balarabe, Adamu Adamu Idris, Musa Musa Muhammad — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to explore the direct and moderating impact of firm financial performance
on the relationship between corporate social responsibility disclosure, board meetings, and
diversity in listed non-financial corporations in Nigeria. The population of the study consists
of 161 listed non-financial firms on the floor of the Nigerian Exchange Group. The study
uses 62 companies from the total companies using purposive sampling. The study covers a
ten-year period from 2014–2023. To assess the data, OLS regression model was employed.
According to the study's findings, board diversity was found to be statistically significant in
the direct model. Moreover, profitability was found to moderates the relationship between
board meetings and corporate social responsibility disclosure. Thus, indicating, in a
profitable firm, higher board meetings will result in greater corporate social responsibility
disclosure.

THE ASYMMETRIC EFFECTSOF MACROECONOMIC VARIABLES ON THE NIGERIAN STOCK MARKET

Ahmed Yusuf Sabo, Abdulnasir T. Yola, Aminu Hassan Jakada, Bello Abba Ahmed — Mon, 26 May 2025 00:00:00 +0000

Nigeria’s pursuit of economic growth has led to increased reliance on fossil fuels for energy generation, resulting in significant carbon emissions that negatively impact environmental quality. This study examines the effect of carbon dioxide (CO₂) emissions on environmental quality in Nigeria. Using secondary data spanning from 1992 to 2022, sourced from the World Development Indicators (WDI, 2023) and the U.S. Energy Information Administration (EIA, 2024), the study employs the Autoregressive Distributed Lag (ARDL) model for analysis. The results confirm strong evidence of cointegration between CO₂ emissions and environmental quality. Both long-run and short-run estimates reveal that energy consumption from petroleum and other liquids has a positive and significant relationship with carbon emissions. Based on these findings, the study recommends that Nigerian policymakers adopt and implement sustainable energy policies and technologies aimed at reducing carbon emissions. Furthermore, greater investment in renewable energy sources such as solar, wind, tidal, and geothermal energy is encouraged to ensure a cleaner and healthier environment.

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY O MARKET VALUE OF LISTED CONGLOMERATE COMPANIES NIGERIA

Musa Bamaiyi Kwache, Ahmed Bakari Mauda, Danjuma Mohammed, Musa Samuel Jerry — Thu, 01 May 2025 00:00:00 +0000

The study examines how corporate social responsibility affects Nigerian listed
market value. Community engagement, Human Resource Management (HRM) disclosures,
and charitable contributions are used to examine how CSR affects listed conglomerates'
market value in Nigeria. The study used panel data regression to determine how CSR affec
company market value. The study population includes all five Nigerian stock exchange
listed conglomerate companies as at December 31, 202
The study examines how corporate social responsibility affects Nigerian listed companies'
market value. Community engagement, Human Resource Management (HRM) disclosures,
and charitable contributions are used to examine how CSR affects listed conglomerates'
market value in Nigeria. The study used panel data regression to determine how CSR affects
company market value. The study population includes all five Nigerian stock exchange
December 31, 2024. The study found that community
based CSR initiatives negatively affect market value, while HRM disclosures have n
However, charitable contributions boost market value in Nigerian conglomerates. The study
recommends that these companies' management take a more targeted and strategic
approach to CSR implementation immediately. Strategic
based CSR initiatives negatively affect market value, while HRM disclosures have no effect.
However, charitable contributions boost market value in Nigerian conglomerates. The study
recommends that these companies' management take a more targeted and strategic
approach to CSR implementation immediately. Strategic alignment and transparent
communication of CSR initiatives to increase market value, strengthen local ties, and foster
communication of CSR initiatives to increase market value, strengthen local ties, and foster
business growth and financial performance.

INTERNAL AUDIT PROCESSES IN NIGERIAN TAX ADMINISTRATION: A QUALITATIVE STUDY OF FIRS AUDITORS

Zakariya’u Gurama — Thu, 01 May 2025 00:00:00 +0000

This study explored the internal audit processes required in tax administration to enhance
auditors’ performance in adding value to Nigerian tax administration. The study is a
qualitative study that employed interviews to gather data from internal auditors of tax
administration. The empirical data were gathered from 9 internal auditors of the Federal
Inland Revenue Service Headquarter Abuja, Nigeria. The gathered data were further
transcript verbatim and analyzed for thematic purpose using Nvivo13 software. The findings
of the study revealed that internal audit processes in tax administration have four
interconnected components namely; planning, performing, communicating, and monitoring.
These components are the auditor’s requirements that can facilitate the auditing activities
and functions of auditors during auditing performance. Based on the findings, internal
auditors are expected to consolidate these audit components to achieve the auditing
processes proficiently. The findings of this study have practical implication for both tax
administration and internal auditors in other public sector organization. Therefore, this
study recommends that tax administrators should provide the entire required enabling
environment to empower internal auditors to perform auditing functions objectively.

IMPACT OF EXCHANGE RATEON FOREIGN DIRECT INVESTMENT: EVIDENCE FROM UNILEVER IN NIGERIA

Fatima Zahra Uthman — Sun, 22 Jun 2025 00:00:00 +0000

The study investigates the effect of exchange rate on foreign direct investment in Nigeria. The main objective of this study is to investigate the effect between exchange rate and Foreign Direct Investment. The set of the determinants of FDI can be very large but exchange rate is one of the profound determinants. Nonetheless, exchange rates have become extremely volatile due to its fragility to adapt to the changes in domestic and international financial markets. In this study, time series data have been used for exchange volatility and FDI 2014-2023 for Nigeria. After collection of data on above stated variables, different time series econometrics techniques (unit root test, volatility analysis, cointegration technique and causality analysis) have been applied for the purpose of analysis. The results squeezed from the study demonstrate that FDI is positively associated with Naira depreciation and exchange rate volatility deters FDI.

EFFECTS OF CARBON EMISSION ON ENVIRONMENTAL QUALITY IN NIGERIA

Faizah Adhama Mukhtar, Nura Sani Yahaya, SuleYa'u Hayewa — Mon, 09 Jun 2025 00:00:00 +0000

Nigeria’spursuit of economic growth leads to dependence on fossil fuel as a means of energy generation, in so doingfetching aboutcarbon emission which impacts environmental. As a means of finding solution to this problem, the study examines the effect of CO2 Emissionon environmental quality in country. Secondary data from 1992 to 2022 wasobtained from World Development Indicator (WDI, 2023) and U.S. energy information administration (EIA), 2024. Auto regressive distributive lag model (ARDL) was used as a method of estimation. The outcome reveals confirms strong evidence of cointegration between CO2 Emission on environmental quality. Log run and short run results show energy consumption of petroleum and other liquids relates positively and is significant in determining carbon emission. The study commends that Nigerian policy makers should design and implement sustainable energy policy and technologies in order to reduce carbon emission which is harmful to the environment and make more use of renewable energy such as sunlight, wind, rain, tides, waves, and geothermal heat which are healthier and cleaner choices of energy generation.

IMPACT OF SHADOW ECONOMY ON PRACTICAL ENTREPRENEURS IN ONDO STATE

Maigari Musa, Etong Tima Daniel, Zangu Paul Terkula , Chukwuonye Chigozie — Thu, 01 May 2025 00:00:00 +0000

This study investigates the influence of the shadow economy on practical entrepreneurs in
Ondo State, Nigeria. The target population comprised 291 shadow economy entrepreneurs,
from which a sample size of 169 participants was selected using purposive sampling based
on specific criteria related to active entrepreneurial engagement. A descriptive survey
design was adopted, and quantitative data were collected through a structured
questionnaire. Multiple Linear Regression Analysis was employed to examine the
relationships between the independent variables (market share, growth, and welfare) and
the dependent variable (performance of practical entrepreneurs). The findings reveal that
market share, growth, and welfare each have a positive and statistically significant
influence on practical entrepreneurs operating within the shadow economy. Specifically,
growth and welfare were found to significantly impact entrepreneurial success, contrary to
initial null hypotheses. Based on these findings, the study recommends strategic efforts to
enhance entrepreneurs' market share, promote sustainable growth practices, and improve
stakeholder welfare. Furthermore, policy interventions aimed at formalizing shadow
economy activities, providing skills development opportunities, and facilitating access to
financial resources are imperative to support the long-term success of practical
entrepreneurs.