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All Journal Ilomata International Journal of Tax and Accounting International Journal of Social Science and Religion (IJSSR)
Oyasor, Emmanuel Imuede
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Emergence of AI and ChatGPT: Implication for Religion Sustainability in Africa Oyasor, Emmanuel Imuede
International Journal of Social Science and Religion (IJSSR) 2024: Volume 5 Issue 3
Publisher : Indonesian Academy of Social and Religious Research (IASRR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53639/ijssr.v5i3.283

Abstract

The swift development of artificial intelligence (AI) technology, including the conversational AI tools like ChatGPT, has had a profound impact on several industries, including business, education, and communication. ChatGPT provides creative ways to preserve holy writings, teach religion, and make spiritual counselling more accessible. It also has special religious ramifications, especially in Africa where religion is closely linked to social identity and unity. This study examines how AI and religion sustainability connect in Africa, stressing both the advantages and disadvantages of using AI into religious rituals. These tools encourage inclusivity and involvement, particularly among younger generations. Their adoption, however, presents moral questions, such as the possibility of misinterpreting religious doctrine, the commercialization of spirituality, and challenges to established religious authority. This study critically investigates how AI shapes worldviews and religious experiences, drawing on theoretical stances such social cognitive theory. It makes the case for a well-rounded strategy that preserves the holiness and integrity of religious traditions while embracing the advantages of AI. The study adds to the continuing conversation on maintaining religious significance in a time of rapid technology advancement by highlighting culturally appropriate implementations and cooperative efforts among engineers, religious leaders, and legislators.
An Empirical Analysis of the Impact of Credit Risk Management on the Financial Performance of Commercial Banks in Nigeria Oyasor, Emmanuel Imuede
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1664

Abstract

This study investigates the impact of credit risk management on the financial performance of commercial banks in Nigeria. It aims to assess how key credit risk indicators—capital adequacy ratio (CAR), cost-to-income ratio (CIR), and non-performing loans (NPL)—influence bank profitability. The study employs a panel regression model, utilizing secondary financial data from commercial banks operating between 2010 and 2022, sourced from the Central Bank of Nigeria and other official records. Descriptive analysis, normality tests, correlation analysis, and panel regression techniques are applied to examine the relationships between variables. The results reveal a strong negative correlation between CAR and CIR, indicating that higher capital adequacy is associated with improved financial efficiency. However, regression analysis shows no statistically significant relationship between credit risk management variables and financial performance, as reflected in return on equity (ROE) and return on assets (ROA). This suggests that while credit risk management practices affect cost efficiency, their direct impact on profitability remains inconclusive. The findings highlight the complexity of credit risk management in commercial banking. While maintaining adequate capital buffers contributes to cost efficiency, other external economic factors may be more significant in determining overall profitability. The study underscores the need for commercial banks to refine their risk assessment and mitigation strategies to enhance financial stability and performance. Despite credit risk management's theoretical significance, its direct influence on financial performance appears limited. To optimize financial outcomes, banks should implement more effective risk assessment frameworks and recovery mechanisms for non-performing loans. This study contributes to the limited empirical research on credit risk management in Nigeria by providing a comprehensive panel data analysis. Unlike previous studies, it examines both correlations and regression effects, revealing that credit risk management practices more influence cost efficiency than profitability.
Impact of Social Responsibility on Income Tax: Empirical Evidence from Nigeria Oyasor, Emmanuel Imuede
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1665

Abstract

Introduction: the study investigated the relationship between community responsibility and effective income tax rate of listed insurers in Nigeria; determined the relationship between environmental responsibility and effective income tax rate of listed Insurers in Nigeria; examined the relationship between ethical responsibility and effective income tax rate of listed insurers in Nigeria; examined the relationship between firms’ diversity and effective income tax rate of listed insurers in Nigeria Method: The ex-post facto research design was employed and on published sourced from the Audited Annual Reports of the Listed Insurers between the periods of 2013-2022. The data were pre-tested using descriptive statistics, stationarity (unit) root test, Johansen co-integration. The hypotheses were analyzed using fixed effect (panel data). Result: The findings revealed that (p=0.8909>0.05) which indicated that there is no enough evidence to reject the null hypothesis one. Thus, community responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Similarly, the environmental responsibility indicated (p=0.4889>0.05) on effective income tax rate, which implied that environmental responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. Ethical responsibility depicted (P=0.4801>0.05) on effective income tax rate, which implied that the ethical responsibility has no significant relationship with effective income tax rate of listed insurers in Nigeria. And Firms’ diversity showed (p = 0.7930 < 0.05) effective income tax rate, which revealed that the firms’ diversity has no significant relationship with effective income tax rate of listed insurers. Conclusion: The study concluded that community responsibility, environmental responsibility, ethical responsibility and firms’ diversity have no connection with corporate income tax of the listed insurance companies.
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