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All Journal International Journal of Financial, Accounting, and Management Annals of Management and Organization Research Quantitative Economics and Management Studies Journal of Governance and Accountability Studies International Journal of Accounting and Management Information Systems
Nworie, Gilbert Ogechukwu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Management Information System and Performance of Cement Firms in Southeast Nigeria Nworie, Gilbert Ogechukwu; Oguejiofor, Benita Chikwadom
International Journal of Accounting and Management Information Systems Vol. 1 No. 1 (2023): February
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijamis.v1i1.1366

Abstract

Purpose: The study examined how management information system influences the performance of cement-producing firms in Southeast Nigeria. Specifically, the influence of the transaction processing system, decision support system and executive support system on firm performance was assessed. Research methodology: The research design deployed in the study was a descriptive survey while the population of the study compromised 143 staff in the accounting and management information system departments of the selected four (4) cement companies in Southeast Nigeria. Yamane formula for sample size was applied in determining the sample size of 141 out of the population size of 143. The researchers collected primary data using a structured questionnaire administered to the respondents. Pearson Product Moment Correlational analysis was applied to establish the relationship between the variables of the study at a 5% level of significance. Results: Transaction processing system, decision support system and executive support system have a significant and positive effect on the firm performance of cement-producing companies in Southeast Nigeria. Limitations: The results are more fittingly applicable to only cement manufacturing companies. Therefore, they cannot be generalized to other sub-sectors of the Nigerian manufacturing industry. Also, the findings are valid to the extent that the responses to the questionnaire are free from bias. Contribution: The study contributes to knowledge by filling the gap created by the lack of empirical research that uncovers the influence of management information systems on the performance of cement manufacturing firms in the context of Southeast Nigeria.
Implementation of AI-driven automation: A game-changer in accounting research Ikwuo, Ama Kalu; Nworie, Gilbert Ogechukwu; Moedu, Vitalis O.
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2522

Abstract

Purpose: This study examined the implementation of Artificial Intelligence-driven Automation as a game changer in accounting research. Specifically, this study assessed the advantages and disadvantages of AI-driven automation in enhancing the quality of accounting research. Methods: A descriptive survey design was used in the study. The study sample comprised of 137 accounting academics. Primary data for this study were collected using a structured questionnaire. The collected data were assigned quantitative measurements using a Likert scale system of ranks. Descriptive analytical tools (frequency and mean-point analyses) were used to analyze the data with the aid of the SPSS version 25 software. Results: The findings  show a general consensus that AI-driven automation enhances the accuracy, efficiency, and comprehensiveness of accounting research, with high acceptance of its benefits. However, there are notable concerns about potential drawbacks such as reduced originality, difficulties in validation, and the risk of introducing biases or compromising ethical standards. Limitations: This study’s limitations include a narrow sample of academics, potential response biases, and the inability to assess long-term AI impacts across diverse accounting professionals.   Contribution: The implementation of AI-driven automation represents a game-changer in accounting research because it offers new opportunities to enhance the quality, efficiency, and scope of academic inquiry, as well as challenges and risks that must be carefully managed to ensure that the benefits of AI are fully realized while maintaining the integrity and rigor of the research process. Therefore, this study recommends that academic institutions and research ethics committees develop workable training programs that emphasize the importance of maintaining human oversight, creativity, and ethical standards when utilizing AI-driven automation in accounting research.
Risk management in Nigerian listed commercial banks: The significance of board composition (2013–2023) Nwafor, Veronica Ogbenyeanu; Nworie, Gilbert Ogechukwu
International Journal of Financial, Accounting, and Management Vol. 6 No. 4 (2025): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i4.2629

Abstract

Purpose: The study examined the effect of board composition on the risk management of listed commercial banks in Nigeria. The specific objective was to determine the effect of board size, board independence, and board gender diversity on the non-performing loan ratio (NPLR). Method: Ex-post facto research design was chosen for the study. The population of the study comprised all the 13 listed commercial banks in Nigeria. A census sampling approach was used to include all the population elements into the sample. Secondary data was collected from the annual audited reports of the banks covering 2013 to 2023. Aside from descriptive analysis, Pearson correlation, Pesaran Cross-sectional Dependence test, and Panel Heteroskedasticity tests were used to assess the validity of the regression model. Panel Estimated Generalized Least Squares was used to test the hypotheses. Results: Board size has a significant positive effect on NPLR (? = 0.003935; p-value = 0.0000); board independence has a significant positive effect on NPLR (? = 0.121012; p-value = 0.0000); board gender diversity has a significant negative effect on NPLR (? = -0.102780; p-value = 0.0000). Conclusions: In conclusion, a well-composed board ensures that banks are resilient to financial shocks while safeguarding the interests of shareholders, customers, and the broader economy. Limitations: The aspects of board composition covered were limited to board size, board independence, and board gender diversity, but did not cover board final literacy and board risk committee.   Contribution: Thus, the study recommends that listed commercial banks in Nigeria should have a board size that balances adequate expertise and diversity with the ability to make effective decisions in order to ensure that boards reduce bureaucratic delays in risk management.
Tax planning and shareholder wealth maximization among listed banks in Nigeria Efenyumi, Peter-Mario Efesiri; Nworie, Gilbert Ogechukwu
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2756

Abstract

Purpose: This study examines the nexus between tax planning and shareholder wealth maximization among listed banks in Nigeria. The specific objective was to estimate the extent to which the effective tax rate affects the total shareholder return. Method: An ex-post facto research design was adopted on a population of 12 listed deposit money banks in Nigeria. Purposive sampling was used to select a sample size of nine banks. Secondary data for the study were sourced from the annual reports of banks from 2014 to 2023. Cross-sectional, seemingly unrelated regression was carried out to test this hypothesis. Results: It was found that a reduction in the effective tax rate will increase the total shareholder return of listed banks in Nigeria (? = -0.171827, p = 0.0000). Conclusions: Tax planning enables companies to strategically manage their tax liabilities by minimizing tax expenses by taking advantage of available deductions, credits, and exemptions. As per policy implications, Nigerian tax authorities should continuously assess tax liabilities and implement legal tax minimization strategies. Limitations: This study is limited by its focus on listed deposit money banks in Nigeria, which restricts the generalizability of the findings to other financial institutions. Contribution: This study contributes to the literature by filling a critical gap by focusing on sector-specific profitability metrics, as it offers a new perspective on the liquidity-performance relationship in Nigerian agricultural firms.
Corporate liquidity as a predictor variable of firm earnings in the Nigerian agricultural sector Ofulue, Igbodo; Okike, Juliet Ogbonneya; Nworie, Gilbert Ogechukwu; Nworie, Fidelia Nkechinyere
International Journal of Financial, Accounting, and Management Vol. 7 No. 1 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i1.2788

Abstract

Purpose: This study examines the effect of corporate liquidity on the earnings of listed agricultural firms in Nigeria. The proxies of corporate liquidity are net working capital and cash level. Method: This study adopted an ex-post facto research strategy. The population consisted of five listed agricultural firms in Nigeria, and census sampling was applied in the study. Secondary data were gleaned from the annual reports of firms from 2014 to 2023. A fixed-effects estimation model was used to test the hypotheses. Results: Net working capital has a significant positive effect on the earnings of listed agricultural firms in Nigeria, and cash level has a significant positive effect on the earnings of listed agricultural firms in Nigeria. Conclusions: Firms that can optimize their liquidity positions are more agile in taking advantage of business opportunities, such as acquiring raw materials at favorable prices or capitalizing on market demand surges. Limitations: A key limitation of this study is its relatively small sample size, as it exclusively examines listed agricultural firms in Nigeria. Consequently, these findings may not be fully generalizable to unlisted agricultural firms.   Contribution: This study contributes to the literature by filling a critical gap by focusing on sector-specific profitability metrics, as it offers a new perspective on the liquidity-performance relationship in Nigerian agricultural firms. Implications: Financial managers of listed agricultural firms in Nigeria need to adopt proactive working capital management strategies by ensuring efficient accounts receivable collection and maintaining a balanced accounts payable structure.
Cloud accounting: strategic advantage for maximising Shareholder wealth in Nigeria’s pharmaceutical sector Ikwuo, Ama Kalu; Ukoha, Adaku Chinonyerem; Nworie, Gilbert Ogechukwu
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2529

Abstract

Purpose: This study examines the effect of cloud accounting on shareholder wealth maximization among listed pharmaceutical firms in Nigeria. Specifically, this study examined the effect of cloud accounting software usage and cloud accounting software intensity on the return on equity of listed pharmaceutical firms in Nigeria. Methods: An ex post factor research design was used in this study. A sample size of Five listed pharmaceutical firms in Nigeria were purposively sampled from a population of seven (7). Secondary data were sourced from the annual reports of firms from 2014 to 2023, covering a ten-year period. In addition to the descriptive analysis, model diagnoses such as multicollinearity, autocorrelation, heteroskedasticity, and normality tests were conducted to validate the model. Hypotheses testing was performed using estimates from robust least-squares regression at the 5% significance level. Results: The findings indicate that while cloud accounting software usage significantly improves the return on equity of listed pharmaceutical firms in Nigeria (p-value = 0.0056), cloud accounting software intensity negatively affects the return on equity of listed pharmaceutical firms in Nigeria (p = 0.0147). Limitations: This study’s limitation is based on the fact that the findings cannot be generalized to other sectors apart from the Nigerian pharmaceutical sector. Contributions: Based on the findings of the study, pharmaceutical firms in Nigeria should enhance their investment in cloud accounting software by regularly training their finance teams on the effective use of these systems to maximize the benefits of cloud accounting to improve shareholder value.
Financial stress among female entrepreneurs in Nigeria: The buffering effect of financial literacy Onochie, Christopher Chinedu; Nworie, Gilbert Ogechukwu
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2617

Abstract

Purpose: As financial stress considerably hinders the success and sustainability of female entrepreneurs in Nigeria, this is exacerbated by financial illiteracy, which leaves many unable to manage their business finances effectively. In view of the above problem, this study examines how financial literacy affects financial stress among female entrepreneurs in Nigeria. Methods: This study used a descriptive survey research design. The sample consisted of 285 female entrepreneurs selected from a population of 994 female entrepreneurs in Ebonyi State. Primary data were collected using a structured questionnaire. Ordinal regression analysis was conducted to test the hypotheses. Results: The use of financial products and services significantly reduces financial stress (?1 = -0.413391; p-value = 0.0261), budgeting significantly reduces financial stress (?2 = -0.080064; p-value = 0.0364), and emergency fund creation significantly reduces financial stress (?3 = -0.226254; p-value = 0.0094). Conclusion: Financial literacy mitigates the challenges of financial stress by empowering women with the knowledge and skills required to make informed financial decisions. Limitations: The study was limited to female entrepreneurs in Ebonyi State, which may not be representative of other regions or genders. Contributions: This study is useful in the fields of entrepreneurship, finance, and gender studies, particularly for policymakers, financial educators, and organizations that support female entrepreneurs. Recommendation: The Nigerian Ministry of Commerce, Industry, and Business Development should initiate entrepreneurial financial literacy programs incorporating practical tools, such aThe s interactive workshops on budget management, digital budgeting applications, and real-life case studies, to enhance budgeting skills among female entrepreneurs.
Shareholder value diminution through long-term debts: Evidence from the Nigerian oil industry Ikwuo, Ama Kalu; Nwite, Isaiah Michael; Nworie, Gilbert Ogechukwu; Nworie, Fidelia Nkechi
Annals of Management and Organization Research Vol. 6 No. 3 (2025): February
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i3.2628

Abstract

Purpose: Failure to maintain an optimal balance between the benefits of long-term debts and the risks associated with financial distress often results in the erosion of shareholder value. In view of the above problem, this study examined whether long-term debts affect shareholder value diminution among listed oil and gas firms in Nigeria. Research Methodology: The ex-post facto research design was deployed on a sample of five firms purposively selected from a population of nine listed oil and gas firms in Nigeria. Secondary data were sourced from the firms’ annual reports between 2014-2023. The hypotheses were tested using panel-estimated generalised least squares. Results: An increase in long-term debt to asset ratio significantly contributes to shareholder value diminution (? = -42.56871; p-value of 0.0003); an increase in long-term debt to equity ratio significantly contributes to shareholder value diminution (? = -5.441092; p-value of 0.0005). Limitations: The study sampled only five out of nine listed Nigerian oil and gas firms and relies solely on net assets per share to measure shareholder value, which may not fully capture the industry's broader financial dynamics. Contribution:  In conclusion, the over-reliance on long-term debt financing contributes to heightened financial vulnerability as well as sabotages the aim of maximising shareholders wealth. We recommend that the management of companies in the Nigerian oil and gas industry implement stricter controls on their long-term debt-to-asset ratios by setting a threshold beyond which debt levels should not increase in order to avoid significant shareholder value erosion.
Strengthening firm sustenance through entrepreneurial innovation: Evidence from the Nigerian industrial goods sector Nworie, Gilbert Ogechukwu; Onochie, Christopher Chinedu; Nwakoby, Nkiru Peace
Annals of Management and Organization Research Vol. 6 No. 4 (2025): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v6i4.2796

Abstract

Purpose: The dearth of innovation not only limits operational efficiency, but also exposes firms to heightened risks of obsolescence and market displacement. Thus, this study ascertains the effect of entrepreneurial innovation on the sustainability of listed industrial goods firms in Nigeria. Research Methodology: A sample size of eight out of 13 listed industrial goods firms was selected. Using the ex-post facto research strategy, secondary data were extracted from firms’ annual reports over a ten-year period (2014-2023). Analyses were performed using descriptive test, linearity test, heteroskedasticity test, autocorrelation test, and ordinary least square regression. Results: It was found that entrepreneurial innovation practice significantly enhances firm sustenance (proxy by operating cash flow ratio) among listed Nigerian industrial goods firms (b = 0.352574; p-value = 0.004759). Conclusions: By fostering a culture of innovation, investing in research and development, and leveraging modern technologies, firms can position themselves for long-term success despite prevailing economic challenges. Limitations: One limitation of this study is the small sample size, as only eight of the 13 listed industrial goods firms in Nigeria were included. Contribution:  This study contributes to the literature by addressing the gap in the existing literature on entrepreneurial innovation in industrial goods firms, particularly publicly listed firms in Nigeria, an area largely overlooked in prior research on SMEs and niche industries. Recommendation: This study recommends that company executives establish dedicated innovation departments or strengthen existing ones to drive continuous improvement in the firm.
Co-Authors Efenyumi, Peter-Mario Efesiri Ikwuo, Ama Kalu Moedu, Vitalis O. Muojekwu, Hilary Onyebuchi Nwafor, Veronica Ogbenyeanu Nwakoby, Nkiru Peace Nwite, Isaiah Michael Nworie, Fidelia Nkechi Nworie, Fidelia Nkechinyere Ochuka, Chekwube Esther Ofulue, Igbodo Oguejiofor, Benita Chikwadom Okafor, Tochukwu Gloria Okike, Juliet Ogbonneya Onochie, Christopher Chinedu Ukoha, Adaku Chinonyerem