performance

This study is on non-performing loans and performance on quoted deposit
money banks in Nigeria. The objectives of this study are to investigate the
effect of non-performing loans, loans and advances and loan loss provision
on performance of quoted deposit money banks in Nigeria. Secondary data were sourced from the audited financial statement of our fourteen (14) sampled quoted deposit money banks spanning from 2010- 2019. The study adopted panel regression analysis to analyze the data as well as other preliminary texts like descriptive statistics, correlation analysis and Hausman test. The study found out that non-performing loan and loans and advances does not impact on the performance of quoted deposit money banks, only loan loss provision displayed significant impact. The study recommends amongst others that there is need for the Nigeria Deposit Insurance Corporation (NDIC) and the Central Bank of Nigeria (CBN) to oversee banks more closely in order to prevent a potential rapid increase in non-performing
loans.

This study investigates the potential of okra (Abelmoschus esculentus) leaf extract as a green, eco-friendly corrosion inhibitor for low carbon steel in acidic environments. The research focuses on evaluating the inhibitory efficiency of the extract at different concentrations and exposure times using electrochemical methods, including potentiodynamic polarization and open circuit potential measurements. Surface characterization techniques, such as Scanning Electron Microscopy (SEM), were employed to analyze the steel surface morphology after exposure. Results indicated that the okra leaf extract significantly reduced the corrosion rate of low carbon steel, forming a protective layer on the metal surface. The inhibition efficiency increased with higher extract concentrations, demonstrating the potential of bioactive compounds in okra leaves to adsorb onto the steel surface and block corrosion sites. The study concluded that okra leaf extract can serve as an effective, environmentally safe corrosion inhibitor, providing a sustainable alternative to conventional chemical inhibitors. These findings highlight the applicability of plant-based extracts in corrosion control and open avenues for further research in green corrosion inhibition technologies

This study examined the impact of salesman behavioural characteristics on the performance of Small and Medium Scale Enterprises (SMEs) in Edo State, Nigeria. Specifically, the study investigated the effect of assertive behaviour, manipulative behaviour, and passive behaviour on SME sales performance. A survey research design was adopted, and primary data were collected through structured questionnaires administered to SME operators and sales personnel in Egor, Ovia North East, and Oredo Local Government Areas of Edo State. A total of 100 questionnaires were distributed to respondents using a simple random sampling technique, out of which 89 were successfully retrieved and found valid for analysis. Descriptive statistics and inferential statistical techniques were employed to analyze the data and test the stated hypotheses. The findings revealed that assertive behaviour has a positive and significant influence on SME sales performance, while manipulative and passive behaviours negatively affect sales outcomes and customer trust. The study concludes that the behavioural disposition of salesmen is a critical determinant of SME performance. It recommends that SME owners prioritize behavioural-based recruitment, continuous sales training, and motivational strategies aimed at fostering assertive and ethical sales practices to enhance enterprise sustainability and contribute to economic development in Nigeria..

This study investigates auditors influence on performance and accountability in business organizations in Nigeria. The main purpose of this study was to specifically find out the impact of influence of auditors’ professionalism, auditors’ level of education, auditor’s work experience and auditors’ evidence-based approach on the performance and accountability of business organization in Nigeria. The design of the study was a survey research design. The population target of this study comprised of 376 small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The research instruments used in gathering data was the questionnaire, which were administered to small and medium-sized enterprises operating across various sectors within Egor Local Government Area of Edo State. The instrument was validated by the research supervisor and other lecturers in the Department of Accounting. Mean, standard deviation, percentages, regression and Pearson correlation analysis were used analyze the research questions and hypotheses. The findings reveals that auditors’ professionalism influenced, level of education, work experience and evidence-based approach significantly influenced performance and accountability in business organization in Nigeria (P<0.05). It was also revealed that the most the most important factors that resulted to performance and accountability in business organization in Nigeria are auditors’ work experience (0.233), professionalism (0.225), level of education (0.220) and evidence-based approach (0.189) respectively. Therefore they are considered indispensable for business organization growth in the study area. Based on the findings, the researcher recommended that small and medium enterprises in Edo State are to adopt hiring competent auditors as a strategy of improving accountability and performance while auditing firms should adhere strictly to international auditing standards (ISA) and financial reporting frameworks such as IFRS to improve audit reliability and accountability in Nigerian businesses.

This study examines the inventory management and the performance of manufacturing firms in Nigeria