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Increase in losses borne by banks as a result of inadequate operational risk management practices and the adverse impact on banks’ financial performance has been a major concern to bank management and regulators. This study analysed the impact of operational risk management practices on the financial performance of commercial banks in Nigeria. 10-years (2008 - 2017) secondary data extracted from audited financial statements of selected commercial banks in Nigeria was used for the study. The data was analysed using the Linear Multiple Regression Model. The results showed that there is a positive relationship between operational risk management and the financial performance of banks. The findings revealed that sound operational risk management practices impact positively on the financial performance of banks. We, therefore, recommend that banks’ management should deploy adequate resources towards understanding operational risk to ensure sound operational risk management and improved financial performance of banks.

For any organization to compete favourably in the competitive society, employees’ attitudes and commitment towards work goes a long way in determining the employees’ performance and organization productivity. The main objective of this study is to examine the effect of incentives packages on employees’ attitudes towards work. A descriptive research method was adopted for this study using one hundred twenty valid questionnaires which were completed by members of staff of four (4) selected government parastartals in Ogun State, South-West Nigeria using stratified and systematic sampling technique. The data collected were carefully analyzed using percentage supported by standard deviation to represent the raw data in a meaningful manner. The results show that strong relationship exists between incentives packages and employees’ attitudes towards work and the workers are not satisfied with the present incentives packages. The summary of the findings indicates that there is strong correlation between the tested dependent variable and independent construct. However, employers of labour and decision makers should endeavour to review incentives packages at various levels in order to earn employees’ commitment and satisfaction.

The proliferation of technology has innovated new ways of saving and investing money: online savings and investment platforms [OSIPs]. Predicting the intention to adopt Fintech has triggered the interest of many researchers in academia and industries. The primary objective of this study was to examine factors influencing the intention to adopt OSIPs in Nigeria by using data gathered from 640 digitally active citizens from selected cities in Nigeria. Reliability and validity tests were conducted through construct reliability and discriminant validity, respectively, through WarpPLS. Data were computed with the Statistical Package for the Social Sciences (version) 24 and analyzed with structural equation modeling via WarpPLS. The findings of this study showed that performance expectancy, effort expectancy, and social influence significantly affect attitude while facilitating conditions predict intention to adopt. It was also found that attitude significantly influences the intention to adopt OSIPs. The paper also discusses the study’s research limitations and presents implications for theory and practice.

The study evaluates the effect of reverse logistics operational responsiveness on customer satisfaction in retailing. Data was gathered from 223 online shoppers and the data was analyzed using descriptive analysis to analyze the type of product return and the reasons for return while the effect of reverse logistics operational responsiveness on customer satisfaction was analyzed using multiple regression in accordance with the output of SPSS 21.0 Findings indicated that operational responsiveness in the reverse logistics process significantly influences customer satisfaction.

The article examines the Impact of Customer Satisfaction on the Business Performance of SMEs in Nigeria. The relationship between customer satisfaction and business performance is an important relationship for the development and growth of any nation's economy. The survey design method was applying for the study with its population being drawn from customers and staff in the organization with its outcomes results showing a greater significant relationship between customer satisfaction and business performance but recommended that financial supports to SMEs' will increase customer satisfaction. The survey research design was used as the data used in this research were collected from primary sources i.e. both primary and secondary sources. The primary data were gathered through the use of a structured questionnaire and about one hundred (100) questionnaires were administered to select registered SMEs for responses within. This study concludes that customer satisfaction in business is positively affected by business performance. As profitability is the ability of an organization to earn a return on the resources invested which remains the main key to measure the overall position and performance of the business enterprise.

This paper aims to develop a conceptual and measurement framework for assessing environmental, social and governance (ESG) disclosure quality in Nigerian banks. It also aims to demonstrate how ESG disclosure quality can be distinguished from ESG disclosure quantity, ESG performance, ESG practices, ESG ratings and sustainability reporting. We employed a conceptual review and framework development approach by synthesising stakeholder theory, institutional theory, Nigerian sustainable banking regulation, international sustainability reporting standards and related banking literature. The materials analysed include the CBN Sustainable Banking Principles, SEC Sustainable Financial Principles, NGX Sustainability Disclosure Guidelines, Nigeria’s IFRS Sustainability Disclosure Standards adoption roadmap, IFRS S1/S2, GRI, TCFD, PCAF, the Basel Core Principles for Effective Banking Supervision and literature on ESG disclosure, banking risk, financial stability and disclosure quality. The main findings of the study demonstrate that: (i) ESG disclosure quality is a distinct construct; and (ii) bank ESG disclosure quality should be assessed across environmental, social and governance dimensions. The paper proposes the ESG Disclosure Quality Index framework which provides a graded 0–5 scoring scale and three empirical model specifications for future panel data studies. The framework provides a basis for assessing ESG disclosure quality and examining its relationship with bank-level outcomes in Nigeria and comparable emerging market banking systems.               

This research investigates the influence of project management practices (PMP) on sustainable development among oil-producing villages in the Ilaje Local Government Area of Ondo State, Nigeria. This study examines the impact of Project Management Practices (PMPs)—including planning, implementation, monitoring, and evaluation—on the sustainable development (SD) dimensions of the environmental, economic, and social aspects of inhabitants in oil-producing areas within Ilaje LGA, Ondo State. Data were gathered from 154 household heads through structured questionnaires using a survey methodology and analysed with descriptive and inferential statistics, including multiple linear regression. The findings indicated a modest level of PMP, with Mean Index Scores between 2.14 and 2.44, signifying restricted community engagement. The results of the multiple linear regression indicate that the construct and implementation significantly impacted all three dimensions of sustainability: environmental, economic, and social. This indicates that financial benefits are received by the residents of the host community, notwithstanding their limited participation as casual workers during project execution. Nevertheless, oil companies exhibit minimal care for the aspirations of the populace concerning the impact of their projects on the local environment.  The study's geographic limitations restrict generalisability, indicating the necessity for further extensive comparative research. It advises oil companies to use inclusive project management frameworks that improve stakeholder engagement, therefore promoting sustainable socio-economic development and environmental stewardship in host communities

This study examines the impacts of credit risk management on the growth of Nigerian banks. Specifically, the study focused mainly on the impacts of credit risk management among Deposit Money Banks in Nigeria. The study employed an ex-post facto research design, utilising secondary data from the financial information of 14 selected listed Deposit Money Banks from 2007 to 2022. The study population was defined as the total number of listed Deposit Money Banks, from which a sample of six banks was selected using a simple random sampling technique. The operationalisation of variables included (1) the use of natural logarithm for bank size, (2) a three-level scale for credit risk, and (3) alternative measurements for collateral management and credit scores. Data analysis involved the calculation of descriptive statistics, correlation analysis, variance inflation factors, and regression analysis. The research hypotheses are also validated to assess the significance of various factors in credit risk management. The findings revealed that credit scores significantly enhance the effectiveness of credit risk assessment, and collateral management did not significantly contribute to mitigating credit risk. The findings also revealed that default risk management significantly reduces the credit risk of Deposit Money Banks in Nigeria. These results highlight the intricate nature of credit risk management in the banking sector and emphasize the need for a multifaceted approach.

Petroleum is a gift of nature deposited under the earth’s surface. The ‘black gold’ as it is generally called, is viewed as a treasure that has the capabilities of transforming the social and economic fortunes of any country. This study explores risk management in Nigeria oil and gas sector with reference to management of government equities in the Nigerian oil and gas sector. A survey design was used for the study. By means of questionnaire, primary data was obtained from randomly selected members of the sampled organisations. The research hypotheses were subjected to chi-square analysis. Analysis was based on fifty-three copies of questionnaire filled and retrieved out of seventy-five questionnaires administered to employees of NNPC, NLNG and Shell companies in Nigeria. Findings from the study revealed some deficiencies in the way government equities in the Nigerian oil and gas sector are being managed, such lapses include government undue interference, lack of transparency, absence of established positive culture and too much bureaucracy. The study concludes that the Nigerian government equities in the oil and gas sector are not effectively managed; the fiscal policy in Nigeria’s oil and gas sector is inadequate; NNPC as presently constituted is not managing government equities invested in oil and gas JV agreements. Among the recommendations of the study include: the government should monitor returns on equities in the oil and gas sector in Nigeria; the government and stakeholders need the establishment a good culture and practice to ensure profitable ownership and collaboration.

Historically, corporations have leveraged the popularity of renowned celebrities as influencers to market their products in the hope that prospective clients will mimic the choice of these celebrities. This practice has become popular in recent times with the emergence of diverse social networking sites. With huge financial resources expended in retaining these celebrities, the question is whether the success achieved by brands can be attributable to them. This study investigates the use of celebrity influencers in building popularity and loyalty for American (iPhone), Korean (Samsung), and Chinese smartphones in the emerging Nigerian market. It employs a quantitative, cross-sectional design, working with 416 respondents. The findings indicate that the iPhone is the most popular brand in Nigeria and suggest that although participants express excitement with the notion of celebrity influencers and endorse their use in promotional pursuits, they hold the belief that the popularity of these brands cannot be attributable to the use of celebrities. It goes further to state that using celebrities may not foster brand loyalty. The study concludes that while it makes marketing sense, and indeed is exciting to use celebrity influencers in marketing activities, without other factors in consideration, such a strategy will not inspire customer loyalty.