Onyinyechi Precious Edeh

Does Cost of Debt Condition the Debt–Value Nexus? Quantile Regression Evidence from Nigerian Manufacturing Firms

Chika Ugwuodo Celestine, Onyinyechi Precious Edeh, Ovbe Simon Akpadaka & Innocent Chinedu Enekwe · Asian Journal of Economics, Business and Accounting · 2026

This paper investigates how the composition of corporate debt relates to shareholders’ wealth across the distribution of firm valuation in a high cost borrowing environment. Using a balanced panel of 43 listed Nigerian manufacturing firms from 2013 to 2023, we compare pooled Ordi...

Open access Research Article 10.9734/ajeba/2026/v26i12124

Moderating Effect of Firm Size on the Relationship between Leverage and Deferred Tax Assets: Evidence from Sub-Saharan African Manufacturing Firms

Ibrahim Luka Tumba, Onyinyechi Precious Edeh & Ovbe Simon Akpadaka · Asian Journal of Economics, Business and Accounting · 2025

This study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates ho...

Open access Research Article 10.9734/ajeba/2025/v25i112038