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8 published articles across 1 volume — search by title, author, keyword or abstract.

Vol. 1, No. 1 (2025) Aug 2025

Intellectual Capital as a Moderator of Financial Determinants and Dividend Policy: Evidence from Nigerian Consumer Goods Firms (2015-2024)

Dividend policy is crucial for African businesses, involving profit sharing and retaining earnings for development. However, sustainability concerns persist, with a decline in 2023 retained earnings. Understanding dividend policy aids firms in decision-making, attracting investors and influencing di...

Vol. 1, No. 1 (2025) Aug 2025

Strategic Risk Practices and Stakeholder Engagement: Examining Enterprise Risk Management (ERM) and Co-Creation in Nigerian Microfinance Bank Performance

This study investigates how strategic risk practices through the lens of ERM and stakeholder engagement via co-creation influence the performance of Nigerian microfinance banks. Drawing on systems theory, this study addresses gaps in understanding ERM and co-creation in emerging markets, where MFBs ...

Vol. 1, No. 1 (2025) Feb 2026

TRUST, FINANCIAL LITERACY AND INTENTION TO ADOPT MICRO PENSION IN NIGERIA: A STUDY OF SELECTED INFORMAL TRADERS IN ZARIA METROPOLIS

The informal sector constitutes a significant portion of Nigeria's workforce, yet its participants remain largely excluded from formal pension systems. To address this gap, the Micro Pension Plan (MPP) was introduced under the Pension Reform Act of 2014, targeting informal workers. Despite its poten...

Vol. 1, No. 1 (2025) Feb 2026

Hedging Longevity Risk: The Role of Longevity Bonds and Mortality Derivatives

This study explores the potential of longevity bonds and mortality derivatives in hedging longevity risk within Nigeria's pension and insurance sectors. As life expectancy in Nigeria gradually increases, the financial risk of extended longevity poses a significant challenge to pension schemes and in...

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