ASSESSING THE RELATIONSHIP BETWEEN TAX AUDITS AND MSME TAX COMPLIANCE IN NIGERIA

Ifeoma Chukwujekwu Eze · February 2025 · pp. 21-34

This study investigates the effect of tax audits on the compliance behavior of Micro, Small, and Medium Enterprises (MSMEs) in Nigeria. Using a sample of 500 MSMEs, data were analyzed...

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INTERNATIONAL CORPORATE ALLIANCES AND THEIR ROLE IN FINANCIAL VALUE GENERATION

Neo Lesedi Moeketsi · January 2025 · pp. 12-20

This study examines the value creation implications of global strategic mergers and acquisitions (M&As) using the synergy theory as its theoretical foundation. Employing a quantitative approach, the research analyzes the...

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FINANCIAL GLOBALIZATION AND ITS IMPACT ON NIGERIA’S FINANCIAL DEVELOPMENT (1981–2021)

Blessing Ngozi Eze · January 2025 · pp. 1-11

This study investigates the impact of financial globalization on financial development in Nigeria over the period 1981–2021. Using the Autoregressive Distributed Lag (ARDL) technique, the research examines how financial liberalization...

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