FACULTY OF MANAGEMENT SCIENCE

The study examines the effect of athlete endorsements on students’ purchase decisions of Nike and Adidas sportswear, focusing on athlete credibility, popularity, endorsement frequency, and athlete-brand congruence. The research adopts a descriptive survey design and is conducted among undergraduate students of the University of Benin. A total of 385 respondents are selected through purposive sampling, and data are collected using structured questionnaires. The data are analyzed using descriptive statistics and multiple regression analysis. The findings reveal that athlete credibility and athlete-brand congruence significantly influence students’ purchase decisions, while athlete popularity and frequency of endorsement exert moderate but positive effects. The study concludes that athlete endorsements serve as a powerful marketing strategy capable of shaping students’ perceptions and purchase behavior toward sportswear brands. It recommends that sportswear companies such as Nike and Adidas should prioritize partnerships with credible, relatable athletes whose image aligns with the brand’s identity to strengthen consumer trust, brand loyalty, and purchase intention

This study investigates how the prudential guideline affects the performance of Nigeria's deposit money banks between the periods 2010 to 2022. In order to examine the panel data obtained from the financial reports of the different banks, the study used descriptive statistics, correlation analysis, and the Panel Least Square (PLS) approach. According to the findings, capital adequacy has a favorable and considerable impact on deposit money banks' performance while sensitivity to market risk have a significant and negative impact on deposit money bank performance. However, asset quality, earnings quality and liquidity ratio fail the significant test. The study comes to the conclusion that the performance of deposit money banks in Nigeria throughout the analyzed time is significantly influenced by capital adequacy and sensitivity to market risk. The study suggests that, in order to improve the performance of deposit money banks in Nigeria, the current capital adequacy ratio should retained since it improve the performance of deposit money banks in Nigeria. Also, since the performance of deposit money banks are impaired by increases in sensitivity to market risk. To enhance the performance of deposit money banks, sensitivity to market risk must be kept within an acceptable range

The purpose of this study is to examine the quality of work-life, work-life balance and job satisfaction among university workers in the University of Benin, Benin City, Edo State, Nigeria. The specific objective of the study is to examine the quality of worklife of university workers, to ascertain university workers perception of work-life balance and to find out the level of job satisfaction among university workers in the University of Benin, Benin-city, Edo state, Nigeria. The study adopts a survey research instrument through the administration of questionnaires to three hundred and forty (340) members of staff of the University of Benin, Benin City, Edo State, Nigeria. Data from three hundred and twenty-two (322) respondents was found useable, and the Statistical Package for the Social Science was use for the descriptive analysis. The result obtained from the analysis revealed that workers perceive some element of quality of worklife in the institution (University of Benin) although moderately. Again, in collecting data on the perception of work-life balance of the respondents, it was observed that workers understand what constitutes work-life balance. The responses from respondents revealed that the institution has policies on work-life balance although they are moderate. Furthermore, it was observed that workers have a moderate level of satisfaction towards their job in the institution and this is as a result of workers being satisfied with only some aspect of their job such as promotion and job security

The broad objective of the study was to investigate the relationship between board diversity and corporate tax aggressiveness in Nigeria. The longitudinal research design was used in investigating the extent of tax aggressive practices of the oil and gas companies. This was appropriate for this study because it revealed the relationship among variables in the same group of individuals over an extended period of time so as to establish more robust results. The secondary source of data was used and data were sourced from the Nigerian Exchange (NGX) as at 31st December, 2022 for various years. The study covered a time frame of twelve (12) years from 2011 to 2022. The Panel Least Squares (PLS) estimation technique was adopted for analysis purpose. This was carried out with the aid of the E-views (10.0) software and Excel package. Findings obtained revealed that board independence (BIND) and board ethnic diversity (ETD) have positive and significant relationship with effective tax rate (ETR), board gender diversity has a negative and significant relationship with ETR while board national diversity (NAD), board meeting (BMEET), firm age (FAGE), and firm size (FSIZE) have no significant relationship with ETR. The study concludes that only BIND, GEND, and ETD are good predictors of corporate tax aggressiveness in Nigeria. This study thus recommends that the composition of the board should comprise more non-executive and independence directors, qualified and skillful female directors, and more foreign directors so as to enable the board to perform its supervisory and monitoring roles as expected. This study also recommends that further empirical studies should be conducted using other sectors such as education, service as well as information and communication technology (ICT)

This study examines the determinants of tax compliance among small and medium enterprises (SMEs) in Nigeria. The research investigated the influence of six key factors—tax knowledge and awareness, taxpayer attitude and perception, multiple tax rates, government transparency and accountability, enforcement and penalties, and complexity of the tax accounting system—on tax compliance behavior. A quantitative research design was adopted, and data collected from 142 SMEs were analyzed using descriptive statistics, correlation, and multiple regression techniques through E-Views 14.0. The regression results revealed that taxpayer attitude and perception had a negative and significant effect on compliance, implying that negative perceptions about the tax system reduce taxpayers’ willingness to comply. Conversely, multiple tax rates and government transparency showed positive and significant effects, indicating that simplified rate structures and transparent governance enhance compliance. Tax knowledge, enforcement, and system complexity were not statistically significant, suggesting that knowledge and penalties alone may not guarantee compliance without trust and institutional integrity. The model was statistically significant (F-statistic = 5.45, p < 0.01) with an adjusted R² of 0.16, confirming a moderate explanatory power. Diagnostic tests showed no autocorrelation or heteroskedasticity, ensuring model reliability. The study concludes that tax compliance among SMEs in Nigeria is primarily driven by institutional and perceptual factors rather than enforcement. It recommends improving government transparency, simplifying tax structures, and promoting positive taxpayer attitudes to enhance voluntary compliance.

This study examined the impact of accounting expertise and auditing procedures onthesustainability of Small and Medium Enterprises (SMEs) in Edo State, Nigeria. The purposewas to determine how accounting knowledge, professional auditing practices, andtheadoption of standard financial systems influence SME performance, operational ef iciency, and long-term survival. The study employed a structured questionnaire administered to 100 SME owners, managers, and accounting personnel selected through a stratified random sampling technique. Descriptive statistics and regression analysis were used to analyze the data and determinetherelationship between accounting expertise, auditing procedures, and SME sustainability. Findings revealed that accounting expertise has a significant positive ef ect on SMEfinancial performance (p < 0.05), while auditing procedures significantly enhance transparency, accountability, and sustainability (p < 0.05). Despite these benefits, many SMEs still facechallenges such as inadequate expertise, high cost of professional services, poor record-keeping culture, and weak regulatory enforcement. The study recommends regular trainingforSME operators, promotion of af ordable auditing services, increased awareness of accountingstandards, and the adoption of digital accounting systems to support transparency andlongterm business growth.

The study examines the determinants of insurance penetration rate in Nigeria. While several empirical studies have been done on this topic, few of the previous studies have focused on Nigeria. The specific objectives of the study were to ascertain the effect of inflation rate, education, income level and life expectancy on insurance penetration rate in Nigeria. Secondary data were extracted from the Central Bank of Nigeria Statistical Bulletin. The study adopted a multivariate OLS analysis for the estimation process and the data were regressed and analysed with the aid of Eviews 9.0 econometric software package. The findings of the study were that income level and life expectancy positively and significantly impacts insurance penetration in Nigeria while inflation rate and education were found not to be key factors that affect insurance penetration rate in Nigeria over the studied period. We therefore recommend that the current reforms in the insurance sector should be intensified so as to boost the development of these segments of the financial system and by that increase their penetration rate. Also, the government and the insurance industry should focus on increasing income levels and life expectancy in Nigeria as a way to increase insurance penetration. This could be done through policies that promote economic growth and improve life expectancy, such as investment in
education and health infrastructure. The government could also provide financial incentives to encourage insurance adoption, such as tax breaks for individuals who purchase insurance policies.

This study examines the determinants of tax compliance among small and mediumenterprises (SMEs) in Nigeria. The research investigated the influence of sixkeyfactors—tax knowledge and awareness, taxpayer attitude and perception, multipletaxrates, government transparency and accountability, enforcement and penalties, andcomplexity of the tax accounting system—on tax compliance behavior. Aquantitativeresearch design was adopted, and data collected from 142 SMEs were analyzedusingdescriptive statistics, correlation, and multiple regression techniques through E-Views14.0. The regression results revealed that taxpayer attitude and perception had a negativeandsignificant effect on compliance, implying that negative perceptions about thetaxsystem reduce taxpayers’ willingness to comply. Conversely, multiple tax rates andgovernment transparency showed positive and significant effects, indicatingthat simplified rate structures and transparent governance enhance compliance. Taxknowledge, enforcement, and system complexity were not statistically significant, suggesting that knowledge and penalties alone may not guarantee compliance without trust and institutional integrity. The model was statistically significant (F-statistic =5.45, p < 0.01) with an adjusted R² of 0.16, confirming a moderate explanatorypower. Diagnostic tests showed no autocorrelation or heteroskedasticity, ensuringmodel reliability. The study concludes that tax compliance among SMEs in Nigeria is primarily drivenbyinstitutional and perceptual factors rather than enforcement. It recommends improvinggovernment transparency, simplifying tax structures, and promoting positive taxpayerattitudes to enhance voluntary compliance.

This study examined the effect of Board Sustainability Committees on corporate financial performance among listed companies in Nigeria. The main objective was to determine whether the existence, size, expertise, and meeting frequency of Board Sustainability Committees contributed meaningfully to firms’ financial outcomes.The study also aimed to provide empirical evidence on whether sustainability governance practices, as recommended by global ESG frameworks and the Nigerian Code of Corporate Governance, translated intoimproved profitability within the Nigerian corporate environment.The study adopted an ex-post facto research design and analysed panel data covering 50 listed companies over a five-year period (2019–2023). Secondary data were extracted from annual reports and sustainability disclosures of sampled firms.The variables were analysed using descriptive statistics, correlation analysis, and panel regression techniques. Diagnostics—including multicollinearity tests, heteroskedasticity tests, and the Hausman specification test—were conducted to validate the model, and the Fixed Effects estimator was selected as the most appropriate based on the diagnostic outcomes.The findings revealed that BoardSustainability Committee existence, meeting frequency, expertise, and size all had positive and statistically significant effects on corporate financial performance, measured by Return on Assets. Firm size also exerted a positive and significant influence.The study concluded that sustainability governance enhanced financial performance and recommended that firms institutionalise functional sustainability committees with competent members, frequent meetings, and clearly defined mandates. It further recommended that regulators strengthen disclosure requirements on sustainability governance to encourage substantive, rather than symbolic, adoption of ESG oversight structures in Nigerian firms

The study investigated the impact of entrepreneurial training on youth employment within Akoko Edo Local Government Area of Edo State. To achieve the purpose of thestudy, three research questions were raised and answered. The research design adopted for this study is the cross-sectional research design. Thepopulation for this study comprised of all the 404,218 residents fromfour (4) townsinAkoko Edo Local Government Area, namely: Igarra, Enwan, Ekpedo, and Ososo. Thesample size for this study consisted of four hundred (400) respondents. The data collectedfor this study were analyzed using multiple regression analysis. Descriptive statistics, ix such as frequency distributions and percentages, were employed to provide a preliminarysummary of the respondents’ demographic characteristics and response patterns. Findings from the study revealed that workshops and seminars play a significant rolein equipping youths with practical skills, technical knowledge, and business exposurethat enhance their employability and entrepreneurial readiness. It was concluded that well-structured entrepreneurial training initiatives are instrumental in shaping a productive, economically active, and self-reliant youth population. Based on the findings, it wasrecommended that government agencies, NGOs, and community-based organizationsshould organize more frequent and well-structured entrepreneurial workshops andseminars across Akoko Edo to ensure that youths acquire practical skills relevant tocurrent labour market needs