Browse all published articles in Journal of Business Practice, Economics and Finance (JOBPEF).
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Author(s):Christopher Ifeanyi Moemenam, Friday Tom Okoro & Anthony Iwu Amaefule Published: Issue: Vol 7 Issue 1 2026 DOI: 10.5281/zenodo.20626899
The Central Bank of Nigeria (CBN) Cashless Policy, positively impacts the profitability of Deposit Money Banks (DMB). Its role for banks (DMB) Profitability cannot be overemphasized. Therefore, this study investigates the relationship between Cashless Polic...
This paper provides a comprehensive examination of the foundational principles and regulatory frameworks governing corporate financial reporting. It covers four interconnected areas: the preparation of company financial accounts in accordance with generally...
This study investigates the impact of accounting process quality (APQ) on the integrity of financial reporting among companies listed on the Nigerian Exchange Group (NGX), formerly the Nigerian Stock Exchange (NSE). Grounded in agency theory (Jensen & Meckl...
Author(s):Stella. A. Ogunrinade, Prof. A. J. Adegeye, Dr. A. B. Adebusoye & A. S. Ogungboye Published: Issue: Vol 7 Issue 1 2026 DOI: 10.5281/zenodo.20507779
This study examines the effect of Information and Communications Technology (ICT) adoption and business sustainability: A study of Micro, Small and Medium Enterprises in Southwest, Nigeria. The specific objective of the study is to examine the effects of IC...
This study investigates the integration of entrepreneurship education into Technical and Vocational Education and Training (TVET) as a strategy for achieving Sustainable Development Goals (SDGs). This study was guided by the following objectives; examine th...
Author(s):Peter Ikechukwu Asielue PhD; Dr. Owa Frederick Published: Issue: Vol 7 Issue 1 2026 DOI: https://doi.org/10.5281/zenodo.20510685
The conceptual framework of the study focused on the concepts of management accounting, firm profitability and corporate governance, as well as the relationships among these variables. Management accounting was examined as a strategic tool that provides int...
This study examines the effect of strategic management accounting (SMA) practices on the sustainable profitability of Nigerian listed companies. Specifically, it investigates the impact of Strategic Cost Management (SCM), Competitor Accounting (CA), and Per...
Author(s):EGINIWIN Joseph Ese; ONOVUGHE Abel Published: Issue: Vol 7 Issue 1 2026 DOI: https://doi.org/10.5281/zenodo.20509888
The study was carried out to investigate the impact of corporate governance practices on earnings per share of industrial goods companies listed on the Nigerian Stock Exchange. Specifically, the study examines the relationship between the corporate governan...
Author(s):Robert Azu Nnachi; Kevin Egwu Chukwuoyims; Anthony Chukwuma Nwali; Dr. Theresa Nnenna Uwakwe; Abraham Musa Lagado Published: Issue: Vol 7 Issue 1 2026 DOI: https://doi.org/10.5281/zenodo.20508836
This study investigates the effect of estimated electricity billings on the net profits of small businesses, household’s incomes and the internally generated revenue in Ebonyi State Nigeria, employing a quantitative approach with structured questionnaires. ...
This study examines the competitive dynamics between imported and locally produced textiles, focusing on pricing, quality perception, policy frameworks, and sustainability outcomes. Imported textiles often achieve strong market penetration due to economies ...