In recent times, rising pressure from stakeholders, greater regulatory oversight, and increased investor interest in sustainable business practices have amplified the significance of Environmental, Social, and Governance (ESG) disclosure as a means to boost firm value. Despite th...
Open access
Research Article10.9734/ajeba/2026/v26i12130
Despite growing scholarly and policy interest in prison-based production and rehabilitation initiatives in developing economies, empirical evidence remains limited on how entrepreneurship functions as a coordinating mechanism across production, business, and operational systems w...
Open access
Research Article10.9734/ajeba/2026/v26i12131
Digital transformation has become a critical pathway for enhancing the resilience of micro, small, and medium enterprises (MSMEs), particularly in contexts marked by technological disruption and systemic shocks. This systematic literature review examines how digital transformatio...
Open access
Research Article10.9734/ajeba/2026/v26i12126
This study examined how engineering workmanship in road construction under Zimbabwe’s Emergency Road Rehabilitation Programme (ERRP) and related emergency preparedness initiatives influences economic development in rural districts. It argues that high-quality workmanship in road...
Open access
Research Article10.9734/ajeba/2026/v26i12127
Influencer marketing has become a central component of brand communication on social media, yet the mechanisms through which influencer credibility translates into consumer behavioral intentions remain insufficiently specified. While prior research has established credibility as...
Open access
Research Article10.9734/ajeba/2026/v26i12128
Aim: The study evaluates what Agile and Lean governance strategies can do in public financial systems in emerging economies to improve fiscal accountability, service delivery and budgeting efficiency. Methodology: A systematic literature review methodology with PRISMA guidelines...
Open access
Research Article10.9734/ajeba/2026/v26i12123
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 Article10.9734/ajeba/2026/v26i12124
In view of scholars-established link between firm size and share price and the suggested dual causality nexus between firm size and financial performance, the study examined the moderating effect of firm size on the relationship between financial metrics and share prices of liste...
Open access
Research Article10.9734/ajeba/2026/v26i12122
The Nigerian economy is predominantly cash-driven, and any Payment System innovation must be very near and reliable to address the high demand for cash by the people. Currently, the Nigerian Payment System is characterized by a mixture of both cash or currency systems and non-cas...
Open access
Research Article10.9734/ajeba/2025/v25i122119
Background: Green Human Resource Management (GHRM) is a new concept that could be beneficial in realizing positive environmental outcomes. Purpose: The purpose of this study is to explore the impact of GHRM on Green Innovation (GI) in the context of the Ready-Made Garment (RMG) s...
Open access
Research Article10.9734/ajeba/2025/v25i122120
This study investigates the relationship between fiscal restructuring and economic growth in Nigeria over the period 1986–2024. Real Gross Domestic Product (GDP) serves as the dependent variable, while the independent variables include the tax-to-GDP ratio, total debt as a percen...
Open access
Research Article10.9734/ajeba/2025/v25i122121
Examining the influence of various factors on internal auditing reporting effectiveness in a superfluous compliance environment is the prime objective of this empirical study. The effects of internal audit execution, audit behaviour and ethics, organisational culture, governance,...
Open access
Research Article10.9734/ajeba/2025/v25i122117
This paper examines the relationship between corporate sustainability reporting and firm market value added (MVA). The study sample comprised 32 listed companies on the Nigerian Exchange Group (NXG), studied for ten years from 2012 to 2021. Data for the key independent variables...
Open access
Research Article10.9734/ajeba/2025/v25i122118
This paper develops a comprehensive methodological framework for assessing state finances in India, aiming to provide a unified tool for evaluating revenue performance, expenditure efficiency, transfer dependency, and debt sustainability. The study integrates classical concepts s...
Open access
Research Article10.9734/ajeba/2025/v25i122115
The primary aim of this study is to investigate the long-term relationships among various variables, with economic growth serving as the dependent variable and factors such as exports, export instability, and foreign exchange (forex) serving as independent variables. Specifically...
Open access
Research Article10.9734/ajeba/2025/v25i122116