Economics, Accounting and Finance

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Browsing Economics, Accounting and Finance by Author "Dr. E. O. Ajayi"

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    Effect of Taxation on Consumer Behaviour
    (Bells University of Technology, 2024-07-19) GBADAMOSI, Abdulraman; Dr. E. O. Ajayi
    This study investigates the impact of taxation on consumer behavior in Nigeria, focusing on Value Added Tax (VAT), corporate income tax, and excise duties. The objectives include assessing consumer awareness of these taxes, analyzing their differential impact on consumption decision. The study employs a quantitative approach with structured questionnaires administered to 400 residents of Surulere, Lagos State. Findings reveal that younger demographics exhibit greater responsiveness to tax changes, while income disparities influence perceptions of tax fairness. VAT increases affect the affordability of essentials disproportionately for lower-income groups, while higher-income brackets are more adept at managing tax burdens. The study underscores the need for enhanced taxpayer education and to foster equitable economic growth.
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    Impact of Corporate Governance and Firm Structure on Risk Management of Banks in Nigeria.
    (Bells University of Technology, Ota., 2018-09-23) OFFIAELLI, Grace Amarachukwu; Dr. E. O. Ajayi
    The study examined the impact of corporate government and firm structure on risk management of banks in Nigeria. The main objective was to examine how these variables affect risk management using credit risk in relation to loan and advances as a measure of risk. the longitudinal research design was adopted in this study.
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    Impact of Inventory Management on the Financial Performance of Listed Manufacturing Companies in NIgeria
    (Bells University of Technology, 2024-05-09) TALABI, Oluwaseun Samson; Dr. E. O. Ajayi
    The study aims to examine the impact of inventory management on financial performance of listed manufacturing companies in Nigeria. The study adopts ex-post facto research design. Secondary source of data was employed through administration of annual report and accounts of 10 manufacturing companies (4 from consumer goods sector, 3 from industrial goods sector and 3 from healthcare sector), covering a period of 1Oyears (2014 to 2023). Inventory conversion period, Inventory turnover and Inventory asset ratio were used to measure inventory management while return on asset was used to measure financial performance. Also, firm size was employed as control variable. The study employed descriptive statistics, correlations and multiple linear regressions to analyze the data collected. Using 5% significant level, the findings revealed that inventory collection period has no effect financial performance (ROA), ; that there is significant effect of inventory turnover on financial performance (ROA) and inventory asset ratio influences financial performance (ROA) of listed manufacturing companies in Nigeria. The study concludes that inventory collection period can be used to forecast the return on asset, inventory turnover as a measurement of inventory management is a good predictor of return on asset and inventory management represented by inventory asset ratio significantly influence return on asset of the listed manufacturing firms in Nigeria. The study recommended amongst others that manufacturing companies’ management should emphasis on the proper effective inventory management practice techniques and measuring of efficiency deviations to identify weaknesses in the process of managing inventories and reduction in inventory costs.