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All Journal Management Analysis Journal Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Indonesian Management and Accounting Research Journal of Accounting Inaba
Olowookere, Johnson Kolawole
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Determinants of Economic Development in Nigeria: How Much Does Governance Matter? Olabiyi, Kehinde Ajike; Olowookere, Johnson Kolawole
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.46790

Abstract

This study was carried out to determine the effects of governance on economic development in Nigeria. Annual time series data on Nigeria from 1996 to 2019 on GDP per capita, Control of corruption, Rule of Law, Voice and Accountability, Natural Resources, Investment, and Total Government Expenditure which were sourced from World Development Indicator database were used for the analysis. Auto Regressive Distributed Lag (ARDL) technique was employed in the study. The result indicated that the variables exhibited long run relationship and that all the explanatory variables are significant determinants of economic development (except Natural Resources) during the period of the study. The results suggested that a unit increase in the level of, control of corruption, investment, and total government expenditure dampens economic development by 26.3%, 8.08%, and 2.2% respectively in the long run, while a unit increase in voice and accountability, and income from natural resources enhance economic development in Nigeria by 57.5% and 3.7% respectively. The study therefore recommended the enhancement of good governance whereby citizens’ voice and choice prevail in government. Bureaucracy in government’s organization should also encourage accountability and transparency. Furthermore, an ideal policy environment that promotes domestic investment, and reduce cost of governance should be promulgated.
Determinants of Economic Development in Nigeria: How Much Does Governance Matter? Olabiyi, Kehinde Ajike; Olowookere, Johnson Kolawole
Management Analysis Journal Vol 10 No 3 (2021): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v10i3.46790

Abstract

This study was carried out to determine the effects of governance on economic development in Nigeria. Annual time series data on Nigeria from 1996 to 2019 on GDP per capita, Control of corruption, Rule of Law, Voice and Accountability, Natural Resources, Investment, and Total Government Expenditure which were sourced from World Development Indicator database were used for the analysis. Auto Regressive Distributed Lag (ARDL) technique was employed in the study. The result indicated that the variables exhibited long run relationship and that all the explanatory variables are significant determinants of economic development (except Natural Resources) during the period of the study. The results suggested that a unit increase in the level of, control of corruption, investment, and total government expenditure dampens economic development by 26.3%, 8.08%, and 2.2% respectively in the long run, while a unit increase in voice and accountability, and income from natural resources enhance economic development in Nigeria by 57.5% and 3.7% respectively. The study therefore recommended the enhancement of good governance whereby citizens’ voice and choice prevail in government. Bureaucracy in government’s organization should also encourage accountability and transparency. Furthermore, an ideal policy environment that promotes domestic investment, and reduce cost of governance should be promulgated.
IMPACT OF COVID-19 ON WORKING CAPITAL MANAGEMENT: A THEORETICAL APPROACH Olowookere, Johnson Kolawole; Odetayo, Tajudeen A.; Adeyemi, Adewumi Zaid; Oyedele, Oloruntoba
Journal of Business And Entrepreneurship Vol. 10 No. 1 (2022): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2022 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/jobe.v10i1.224

Abstract

This study uses an archival technique to examine the impact of COVID-19 on working capital management. The study reviews previous research published in high-impact journals between 2000 and 2021. In addition, the study uses the risk trade-off theory, market timing theory, and cash conversion cycle theory as lenses to understand the relationship between COVID-19 and working capital management. Both theoretical and empirical reviews indicate that the impact of the COVID19 plague has weakened the finances of business organizations on a global scale. Thus, reviewed theories suggest that for the business organizations to come into the limelight of financial muscle amidst COVID-19, managers should review variable costs and work with their main partners, and access to funds that have been made available to corporate organizations as a result of the mitigation of the COVID-19 plague.
Ownership structure and market value of commercial banks in Nigeria: How significant is the retail owners, domestic institutions ownership, foreign institutions ownership, Government Olakunle Abraham Olateju; Olateju, Dare John; Olagunju, Adebayo; Adebayo, Aderemi Olalere; Olowookere, Johnson Kolawole
Indonesian Management and Accounting Research Vol. 21 No. 2 (2022): INDONESIAN MANAGEMENT AND ACCOUNTING RESEARCH
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/k6evxr32

Abstract

This study investigates the relationship between ownership structure and the market value of commercial banks in Nigeria, utilizing agency theory as a theoretical framework. Panel data from 2014 to 2022, comprising 63 firm-year observations from 7 commercial banks, is analyzed using Fully Modified Least Squares (FMOLS) and Phillips-Perron cointegration tests. The findings reveal that domestic shareholdings have a statistically significant positive effect on bank valuations, while foreign and government shareholdings have significant negative effects. The results suggest that increased domestic investment enhances market value, whereas higher foreign and government ownership may reduce it. These findings underscore the importance of ownership structure in shaping market perceptions and provide valuable insights for policymakers aiming to optimize ownership arrangements in the Nigerian banking sector.
Corporate Sustainability And Working Capital Management Efficiency In Emerging Markets: Evidence From Listed Firms In Nigeria Mbah, Fatima Imika; Olowookere, Johnson Kolawole; Olagunju, Adebayo; Oladejo, Titilayo Moroomoke
Journal of Accounting Inaba Vol. 4 No. 2 (2025): Volume 4 Number 2, December 2025
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v4i2.525

Abstract

Corporate sustainability, previously viewed through environmental, social, and governance (ESG) lenses, is now integral to strategic and financial performance. This study investigates the impact of corporate sustainability on the working capital management efficiency (WCME) of listed companies in Nigeria. Drawing on stakeholder theory and resource-based theory, the study conceptualizes corporate sustainability in a composite perspective and assesses its impact on WCME. The empirical analysis utilizes panel data from listed non-financial firms (2014 – 2024). The findings revealed that corporate sustainability performance exerts an adverse and statistically noteworthy effect on both the cash conversion cycle (CCC) and the WCME score. The findings have recommendations for policymakers, corporate managers, and investors, highlighting the need for firms to develop strategies that facilitate efficient working capital management while pursuing sustainability. The policymakers and firm managers must maintain this balance, to ensure sustained operational performance and the overall financial health of the firms.
Artificial Intelligence as a Catalyst for Enhancing Financial Reporting Quality of Listed Deposit Money Banks in Nigeria Ibrahim, Jimoh; Olowookere, Johnson Kolawole
Indonesian Management and Accounting Research Vol. 25 No. 1 (2026): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v25i1.24021

Abstract

Factors such as inadequate information, inaccurate accounting estimates, recurring crises, and corporate financial scandals often arise from weak managerial judgment. This study therefore examines the extent to which Artificial Intelligence (AI) influences the financial reporting quality (FRQ) of listed deposit money banks (DMBs) in Osun State, Nigeria. Specifically, it investigates how expert systems, machine learning, and neural networks affect the FRQ of these banks. The study employed a cross sectional survey design, distributing questionnaires to 151 out of 243 employees across 10 selected DMBs. Partial Least Squares Structural Equation Modeling (PLS SEM) was used to analyze the data. The results reveal that AI—proxied by expert systems, machine learning, and neural networks—has a significant and positive effect on the FRQ of the selected banks. The study concludes that AI applications substantially enhance the efficiency of financial reporting processes and improve the overall financial reporting quality of listed banks in Nigeria. The study is anchored on Grand Theory, which explains how decision making processes can be enhanced through the use of AI tools. The theory supports the notion that AI enables more informed decisions by analyzing large volumes of data. Practically, the findings suggest that banks can leverage AI solutions to improve the quality and timeliness of financial reporting, thereby enhancing operational efficiency and reducing errors
Co-Authors Adebayo, Aderemi Olalere Adeyemi, Adewumi Zaid Ibrahim, Jimoh Mbah, Fatima Imika Odetayo, Tajudeen A. Olabiyi, Kehinde Ajike Oladejo, Titilayo Moroomoke Olagunju, Adebayo Olakunle Abraham Olateju Olateju, Dare John Oyedele, Oloruntoba