Vol. 7 No. 2 (2026): August

Articles

• Table of Contents

  Ugochukwu J. Nwoye, Emmanuel I. Okoye

  1 - 1

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• MODERATING EFFECT OF SUBNATIONAL STATUTORY ALLOCATION ON THE RELATIONSHIP BETWEEN TAX REVENUE AND FISCAL SUSTAINABILITY OF NIGERIAN STATES

  Oina, Benjamin Jagun, Musa, Ibrahim

  164 – 174

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• CONTRIBUTION OF INLAND WATERWAYS TO TRADE AND COMMERCE IN NIGERIA: AN ECONOMETRIC EVALUATION

  Imide, I. O.

  136 – 148

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• BUDGETING AND IMPLEMENTATION COMPLEXITIES: CONTEMPORARY PERSPECTIVES, CHALLENGES, AND ORGANIZATIONAL IMPLICATIONS

  Godwin Chukwuweke Nlewedim, Faith Chiamaka Akubudike

  108 - 115

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• TAX REVENUE AND PER CAPITAL INCOME IN NIGERIA AND GHANA

  John-Akamelu, Chitom Racheal

  66 - 84

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• ECOSYSTEM AND SUSTAINABILITY REPORTING IN PLASTIC MANUFACTURING FIRMS IN ANAMBRA STATE, NIGERIA: A SYSTEMATIC LITERATURE REVIEW

  Emmanuel C. Ike, Vera Ugochi Ike

  22 - 35

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• COMPARATIVE ANALYSIS OF EFFECT OF COMMUNITY DEVELOPMENT DISCLOSURE ON PROFITABILITY OF IN FINANCIAL AND NON-FINANCIAL FIRMS IN NIGERIA

  Ugwu, Hope Ifeyinwa, Umenzekwe, Peace Chioma

  149 – 163

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• EFFECT OF DIGITAL FINANCIAL SERVICES ON HOUSEHOLD FOOD SECURITY IN NIGERIA

  Akerele, Adedayo Ebenezer, Okafor, Nwabunwanne Daniel

  116 - 135

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• FORENSIC INVESTIGATION TECHNIQUES AND PUBLIC SECTOR GOVERNANCE IN ABIA STATE, NIGERIA

  Nkemakolam, Chibuzo, Onodi, Benjamin Ezugwu, Onuche, Sarah-Joy Eleojo

  85 -107

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• EFFECT OF DIGITAL ASSETS ON MONEY LAUNDERING IN NIGERIA

  Abuchi-Ogbuju Emmanuel Chima, Emmanuel I. Okoye, Ugochukwu J. Nwoye

  36 - 65

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• ARTIFICIAL INTELLIGENCE ADOPTION AND FINANCIAL DECISION-MAKING AMONG SMALL AND MEDIUM ENTERPRISES IN WEST AFRICA

  Victoria Kenechukwu Anagwu, Peter Sunday Oliseh, Christian Chidi Nwanya

  1 – 21

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