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All Journal Ekalaya : Jurnal Ekonomi Akuntansi
Saleh, Mohammed
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Economics, Econometrics & Finance

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Mediating Effect of Inflation on the Relationship between Financial Performance and Share Value of Listed Deposit Money Banks in Nigeria Saleh, Mohammed; Daluma, Muhammad Shettima
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 4 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i4.2464

Abstract

In recent times, inflation in Nigeria has been on the rise, with the inflation rate reaching 34.80% in December 2024, up from 34.60% in November 2024. This increase of 0.20% can largely be attributed to seasonal demand pressures, particularly during the festive period, which further exacerbates the cost of goods and services in the economy. This study aims to investigate the mediating effect of inflation on the relationship between financial performance and share value of the listed Deposit Money Banks in Nigeria. The study adopts a quantitative research approach based on the positivist research paradigm using panel secondary data from 10 Nigerian banks for the period 2015–2024. Financial performance is proxied by Return on Equity (ROE) and Earnings per Share (EPS), while share value represents the dependent variable. Panel data regression analysis is employed to examine the mediating role of inflation in the relationship between financial performance and share value. The results indicate that inflation significantly mediates the relationship between financial performance and share value. The findings reveal that during periods of inflation, the effect of higher return on equity on share value is strengthened, which is consistent with the adaptive strategic response theory. These results highlight the need for adaptive strategies in Nigerian banking practices. Therefore, policymakers and bank managers should focus on effective inflation management strategies to mitigate its adverse effects on share values, particularly during periods of high inflation.
Climate Finance and Sustainable Development in Nigeria’s Lake Chad Basin: A Case Study of Borno State Saleh, Mohammed; Daluma, Muhammad Shettima
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 4 No. 1 (2026): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v4i1.2465

Abstract

The Lake Chad Basin, spanning Cameroon, Chad, Niger, and Nigeria, supports millions of people through fishing, agriculture, and pastoralism. However, the lake has shrunk by about 90% since the 1960s, causing water scarcity, food insecurity, and displacement. These challenges are further intensified by climate change and regional insecurity, making climate finance essential for strengthening resilience and sustainable development. This study aims to analyze climate finance flows, challenges, and impacts in the Lake Chad Basin, focusing on Borno State, Nigeria. The research applies a qualitative case study approach based on literature review, analysis of climate finance project data, and stakeholder insights. The findings show that Nigeria mobilized about $4.9 billion in climate finance between 2015 and 2021, which remains far below the estimated financing needs. Most funding comes from international sources, while implementation at the local level faces institutional and security constraints. Some programs have improved agricultural productivity and livelihoods, but governance and equity challenges persist. Strengthening local capacity, community participation, and transparent financing mechanisms is essential to ensure climate finance effectively supports resilience and poverty reduction in the region.
Co-Authors Daluma, Muhammad Shettima