FACULTY OF MANAGEMENT SCIENCE

The term business refers to an organization or enterprising entity engaged in commercial, industrial, or professional activities (Adam Hayes 2023). The purpose of a business is to organize some sort of economic production of goods or services. Businesses can be for-profit entities or non-profit organizations fulfilling a charitable mission or furthering a social cause. Businesses range in scale and scope from sole proprietorships to large, international corporations. Sustainability disclosure dates back to the historical beginnings of environmental reporting (Glendanique, 2017). The first sets of environmental reports were published in the late 1980s by companies in the chemical industry which had serious image problems, for instance, a huge PVC producer was denied permits to develop a site near Houston after residents organized to block the plant. Officials who supported the project privately conceded that the company and industry’s image as dangerous and greedy made the difference in blocking what technically was an unobjectionable proposal

The study examines the impact of liquidity management on the monetary performance of publicly listed deposit money institutions in Nigeria from 2012 to 2021. The main goal of this inquiry was to ascertain how these deposit money banks' financial performance is impacted by their liquidity ratio, loan-to-deposit ratio, cash reserve ratio, and capital adequacy ratio. Panel data regression techniques were used in the study's analysis. The results of the study showed a favorable correlation between the liquidity ratio and cash reserve ratio of the deposit money banks' financial performance in review, particularly their Return on Assets (ROA). These effects, however, are regarded as statistically negligible. On the other hand, although this impact is also regarded as statistically small, the loan-to-deposit ratio has a detrimental effect on the performance of deposit money institutions. Notably, the capital adequacy ratio shows that it has a statistically significant negative impact on the financial performance of deposit money institutions

The study investigated the financial literacy and sustainability of small and medium enterprises (SMEs) in Benin Metropolis, Edo State. The research design adopted for this study is the descriptive survey research design. The population for this study was made up of all small scale business owners in Benin City, Edo State. According to the Small and Medium Enterprises Development Agency of Nigeria (SMEDAN), there are 69,104 registered small scale businesses in Benin City, Edo State. The study’s sample size consisted of 100 small-scale business owners which were selected from four communities in Benin City, Edo State: Uselu, Oluku, Isihor, and Egor. The data collected for this study was analyzed using frequency counts and simple percentages while the hypotheses for the study were tested using chi-square method.

This study examines the role of non-governmental organizations (NGOs) in early childhood development, with a specific focus on literacy programs for orphaned children in Nigeria. The research explores how orphanages and NGO-led initiatives contribute to children's reading, writing, and spoken language comprehension. Using a survey research design approach, data were collected through a structured questionnaire from three selected orphanages in three local government areas in Benin City. The findings reveal that structured literacy programs within orphanages significantly enhance children's reading and writing abilities, while NGO interventions, including speech development programs and interactive storytelling, improve spoken language comprehension. Based on these findings, the recommendations made include increased funding for orphanages, expansion of NGO literacy programs, integration of these initiatives into national education policies, and enhanced community involvement. This research contributes to the existing body of knowledge by providing empirical evidence on the effectiveness of orphanage and NGO literacy programs in improving educational outcomes for vulnerable children in Nigeria.

This study examines the interest rate fluctuations on the profitability of deposit money banks in Nigeria. Given the critical role of interest rates in shaping financial performance, this research assesses how key interest rate indicators Monetary Policy Rate (MPR), Prime Lending Rate (PLR), and Treasury Bill Rate (TBR) impact bank profitability, measured by Return on Assets (ROA) and Return on Equity (ROE). A quantitative research approach is adopted, employing an ex-post facto research design to analyze secondary data collected from the Central Bank of Nigeria (CBN), Nigerian Stock Exchange (NSE), banks’ annual reports, and the World Bank database. The study covers a ten-year period from 2013 to 2023, using a purposive sampling technique to select ten commercial banks based on data availability and market representation.

This study examines the relationship between board audit committee characteristics and corporate financial performance in 50 selected companies listed on the Nigeria Stock Exchange Group (NGX) from 2018 - 2023. The study was carried out by extracting data from the annual reports for the period on which the secondary data and panel regression analysis were used. Corporate Financial Performance was represented by board size (BDSIZE), board independence (BDIND), audit committee size (ACSIZE), audit committee independence (ACIND), audit committee meeting frequency (ACMF), audit committee financial expertise (ACEXP) and two control variables leverage (LEV) and firm size (FSIZE), which formulated seven research hypotheses from each of the variables. The result of the finding revealed that board size (BDSIZE), audit committee size (ACSIZE), audit committee independence (ACIND), and audit committee financial expertise (ACEXP) have a positive and significant effect on corporate financial performance, audit committee independence has a positive but insignificant effect on the financial performance, while board independence (BDIND), frequency of audit meetings (ACMF), and firm size (FSIZE) have a negative and insignificant effect on corporate financial performance. These findings highlight the importance of strengthening audit committee composition and competencies to enhance financial performance and investor confidence.

This study focused on investigates the relationship between tax system and economic
growth using the population of tax payers in Benin city as case study for the study. The
main objective of this study is to investigate the relationship between tax system and
economic growth. The specific objectives are to investigate the relationship between tax
laws, enforcements, administration, taxpayer education and economic growth.The
descriptive survey design was used in this study to obtain facts about the study and to
draw a valid general conclusion from the facts discovered. The population of the study
consisted of tax payers residing in Benin City. The sample size was determined using a
purposive sampling technique to select 300 respondents representing tax payers in Benin
City. The findings reveal that there is a significant relationship between tax laws, tax
enforcement, tax administration, tax payer education and Economic Growth
In light of these findings the study recommends that government should improve the
efficiency and transparency of tax collection agencies in Benin City by adopting modern
technologies such as e-taxation systems to reduce leakages, corruption, and bureaucratic
bottlenecks. Also efforts should be made to capture the informal sector into the tax net
through simplified tax procedures, awareness campaigns, and incentives that encourage
voluntary compliance.

This study examines the effect of digitalization on tax compliance in Nigeria, focusing on digital literacy, digital skills, digital platforms, and e-filing systems. The study was prompted by Nigeria’s efforts to modernize its tax administration through digital technology, aiming to improve revenue generation and voluntary compliance. A quantitative research design was adopted, and data were collected from 375 respondents. The data were analyzed using descriptive statistics, correlation, and multiple regression techniques with the aid of E-Views 14.0.
The regression results revealed that digital literacy had a negative and significant effect on tax compliance in the short term, indicating that initial adaptation challenges may hinder compliance. Digital skills showed a positive but statistically insignificant effect, while digital platforms and e-filing recorded negative coefficients, with e-filing being marginally significant. The overall model was statistically significant, explaining about 22.4% of the variation in tax compliance. Diagnostic tests confirmed the model’s reliability, showing no evidence of autocorrelation or heteroskedasticity.
The findings imply that although digitalization enhances accessibility, transparency, and efficiency, behavioral and institutional barriers—such as low digital literacy, system inefficiencies, and limited trust in digital systems—continue to constrain its effectiveness. The study concludes that digitalization alone cannot ensure improved tax compliance unless supported by continuous taxpayer education, user-friendly systems, and strong institutional frameworks. It recommends capacity building, infrastructure improvements, and public sensitization to strengthen the positive impact of digital transformation on tax compliance in Nigeria.

The study examines the effect of firm characteristics and financial reporting quality in Nigerian quoted companies. Financial reporting quality is to provide high- quality of financial reporting information concerning economic entities, primarily financial in nature, useful for economic decision making. The research design adopted in this study falls within the paradigm of robust panel data design type which is the combination of both cross-sectional and time series design properties, the study uses archival data in the form of companies’ annual reports and analyzed using Ordinary Least Square (OLS) method regression, was the statistical tool used for the data analysis and test of hypotheses, using a sample of 30 companies listed in Nigerian Stock Exchange. The results indicate that profitability was positively and significantly associated with
financial reporting quality proxy by discretionary accrual. It was also found that negative and insignificant relationship exists between financial leverage and financial reporting
quality proxy by discretionary in Nigerian quoted companies. The study therefore, recommends that companies listed on the Nigerian Stock Exchange to reduce their
financial leverage as this may tends toward financial reporting quality in Nigerian firms.

This study investigated the relationship between toxic workplace behaviours, organisational justice, and employee performance among academics in selected private and public universities in Edo and Delta States, Nigeria. The study examined how workplace ostracism, harassment, bullying, and abusive supervision influence teaching quality, research productivity, and community service, as well as the mediating role of organisational justice. Using a survey design, data were collected from373distributedquestionnaires, outofwhich305 valid responses (81.8%) were analysed through descriptive statistics, correlation, regression, and structural equation modeling (SEM).
The findings revealed that harassment significantly reduced all dimensions of employee performance, while workplace ostracism and bullying showed weaker effects. Interestingly, abusive supervision had a mixed outcome, with non-significant or positive effects on certain aspects of performance. Organisational justice was found to play both full and partial mediating roles, reinforcing its importance in mitigating the negative consequences of toxic workplace behaviours. In addition, demographic factors such as marital status, institution type, and state of origin were found to significantly shape the relationship between toxic behaviours and employee performance, while gender, age, and qualification showed no significant influence. The study concludes that toxic workplace behaviours undermine psychological resources, weaken academic performance, and threaten institutional effectiveness, while organisational justice offers a protective buffer against these negative effects. Based on the findings, the study recommends that universities strengthen fair grievance-handling mechanisms, implement policies that discourage toxic behaviours, promote supportive leadership practices, build awareness and training on workplace civility, and institutionalise transparent reward and recognition systems to sustain employee performance and academic excellence.