Volume 3 Issue 5

Title: DETERMINANTS OF VARIABILITY IN TAX AVOIDANCE AND OWNERSHIP PATTERNS ON FIRM VALUE IN INDONESIAN EVIDENCE Author:Nera Marinda Machdar Abstract:This study aims to analyze the effect of corporate tax avoidance and ownership patterns on firm value. The sample derives from the LQ45 Index category listed on the Indonesia Stock Exchange during 2019-2024. The sample uses … Read more

Title: THE EFFECT OF EXCHANGE RATE VOLATILITY ON INTERNATIONAL TRADE IN TANZANIA Authors:Ali Haji Sheha and Dr. Mohammed Salim Abstract:This study analyses the effect of exchange rates volatility on international trade in Tanzania with a particular emphasis on the export and import, this study was utilized a quantitative design by employed secondary data from World … Read more

Title: ASSESSING THE IMPACT OF AI TOOLS ADOPTION ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Authors:Ahmad Muhammad Ahmad (Ph.D.), Sunday, Joseph Inyada (Ph.D.) and Mustapha Yakubu Abstract:For an entity to meet up with competitors in this era of rapid changing business strategies and achieve its desired goals in the 21st Century, … Read more

Title: EXECUTIVE COMPENSATION, EMPLOYEE TRUST & FINANCIAL PERFORMANCE OF SELECTED GPTW-CERTIFIED COMPANIES IN NIGERIA Authors:Aminat Oluwatoyin AKINSANYA, Godwin Emmanuel OYEDOKUN, Abiodun Olamiju SITU Abstract:A significant shift in workplace culture across different jurisdictions, as well as in the employer-employee relationship, has brought the subject of employee trust in management as a determinant of firm performance under … Read more

Title: PARENTAL SUPPORT, OCCUPATIONAL STATUS, AND EDUCATIONAL BACKGROUND: PREDICTORS OF STUDENTS’ ACADEMIC ACHIEVEMENT Author:Dr. Ram Bahadur Bhandari Abstract:Parental support, education, and occupation play a crucial role in shaping students’ academic achievement. The main objective of this study is to examine the effect of parental support, occupational status, and educational background on students’ overall achievement. The … Read more

Title: WHEN POLITICAL WILL FADES: POLICY DISCONTINUITY AND TOURISM STAGNATION ON RUPAT ISLAND, INDONESIA Authors:Hasanuddin, Ishak, Sofyan Hadi and Mariam Jamilah Abstract:The purpose of this study is to analyze the causes behind the abrupt stagnation of a once-promising tourism development project on Rupat Island, Indonesia. It investigates how a shift in local political leadership triggered … Read more

Title: EFFECTS OF OIL REVENUE ON GOVERNMENT EXPENDITURE PERFORMANCE IN NIGERIA USING CORRUPTION CONTROL AS A MODERATING VARIABLE Authors:Johnson Omoniyi Duduyegbe, Oluwapelumi Bunmi Owolabi, Temitope Adedayo Abe and Temidayo Owolabi Abstract:Effective revenue generation and corruption control play crucial roles in enhancing economic development, government performance, and citizen welfare. However, their full potential to positively impact … Read more

Title: CORPORATE GOVERNANCE MECHANISMS ON THE FINANCIAL PERFORMANCE OF AGRICULTURAL FIRMS IN NIGERIA: THE MODERATION EFFECT OF AUDIT COMMITTEE ATTRIBUTES Authors:Salawudeen Aishat and Falade, Taiwo Damilola Abstract:This study examined the corporate governance mechanisms and financial performance of agricultural firms in Nigeria, with a focus on the moderating effect of audit committee attributes. The study adopts … Read more

Title: THE EFFECT OF CHATBOT USABILITY AND RESPONSIVENESS ON CUSTOMER SATISFACTION AMONG GEN Z IN NGANJUK REGENCY (LAZADA CASE STUDY) Authors:Nabila Fitria Destianti, Indrian Supheni, Muhammad Bawono and Harim Izzati Hamdan Abstract:This study examines the effect of chatbot usability and responsiveness on customer satisfaction among Generation Z users of the Lazzie Chat feature on the … Read more

Title: CLIMATE-RELATED FINANCIAL DISCLOSURES (CRFD) AND THE VALUE OF LISTED ENVIRONMENTALLY SENSITIVE COMPANIES IN CANADA Authors:Ugoh, Timothy Terver, Chris Smith and Abdullahi, O. Ismaila Abstract:PurposeThis study investigates how climate-related financial disclosure (CRFD) influences firm value in Canada’s environmentally sensitive sectors, with a focus on whether institutional ownership moderates this relationship.Design/Methodology/ApproachUsing panel data from listed 25 … Read more