Othuke V A L E N T I N E Oroka | DELTA STATE UNIVERSITY, ABRAKA, DELTA STATE, NIGERIA (original) (raw)

Papers by Othuke V A L E N T I N E Oroka

Journal of Forensic Accounting & Fraud Investigation (JFAFI) Vol. 6. Issue 2, , 2021

The issues relating to earnings management and its resultant effects have been overly studied in ... more The issues relating to earnings management and its resultant effects have been overly studied in accounting literature. However, the recurrent financial crisis that hit several large corporations around the world in the past two decades has further increased the research interest into the role of earning management on business collapses. This study built on the methodology of Jailong & Liu (2017) and Veganzones & Severin (2016). The study proxied earnings management by its four identified incentivesexecutive compensation, debt covenant, income smoothing and tax planning. The study adopted the ex-post facto research design. Secondary data were utilized as sourced from the sample size of one hundred and twenty-four (124) companies listed on the Nigerian Stock Exchange between years 2012 to 2016. Methodologically, the study employed two (2) multiple regression models. The panel regression model captures the four identified earnings management incentives. The second model incorporates industry type as possible moderator variable. The analyses involve the application of descriptive statistics, correlation matrix, panel data regression (model one) and hierarchical moderated regression (for model two). The result shows that, among the four independent variables, only tax planning does not have significant effect on bankruptcy risk. The study recommends, among others, that companies should consolidate and strengthen their top compensation structures with appropriate incentive plans that guarantees sustained financial performance, while management should ensure proper balancing of debt and equity to ensure a trade-off between risk and return to the shareholders.

AFAR Multidisciplinary Journal of Management Sciences (MJMS) Vol. 3. Issue 3, October - December, 2021 Pp. 90-106, 2021

This study seeks to determine the contribution of revenue from insurance sector investments to G... more This study seeks to determine the contribution of revenue from insurance sector
investments to GDP of Nigeria economy. The variables under investigations are insurance
investment in Government securities, cash deposits, real estates and mortgages, stocks and
bonds. This study adopted the Ex-post facto research method, the data are secondary sourced
from: (i) CBN statistical bulletin, (ii) Nigeria Stock Exchange Fact Book (iii), National Bureau
of Statistics Annual Abstracts. Covering the period of 34 years, time series and the rate of
change data are expressed on a yearly basis. The study sampled 61 insurance companies whose
securities are traded in the Nigerian Stock Exchange and 7 pension fund administrators
operating in Nigeria. This study employed descriptive statistics to analyze the variables.
Ordinary-Least-Square statistical technique is adopted to give the best linear unbiased
estimates. Johansen Cointegration is used to estimate the models, Unit-Root-Test is adopted
to prevent spurious regression which may arise as a result of carrying out regression on cross
sectional data, by encompassing the Augmented Dickey Fuller (1979). Granger Causality test
smoothens the short-run destabilization or distortion when analyzing short-run or long-run
data which might be a long-run negative or a short-run positive. From the study it was
discovered that in the short-run and long-run all variables appeared to be statistically
insignificant to Economic growth in the nation with the exception of insurance investment in
Government securities. Amongst others, it was recommended that Sustained policies aimed at
increasing the wealth allocations to investments with proper mix of such investment portfolios
to cover small and medium scale enterprises, short term loans to business firms that qualify for
such facilities, and to incorporate finance and insure products to broaden their income base.

DELSU Journal of Educational Research and Development, Vol. 21, No. 1, December, 2024. pp. 146-158, 2024

The researchers examined the relationship between identifiable dimensions of collaborative learn... more The researchers examined the relationship between identifiable dimensions of collaborative
learning (peer editing and small group discussion) and the academic outcomes of business
education students among tertiary institutions in Delta State. Two research questions raised
were answered and two null hypotheses formulated were tested in the study. Correlational
design was used. The population comprised 1,847 business education students in five Tertiary
institutions: one federal owned institution and four state owned institutions that run business
education programme. In determining the sample size of 369 for the study, the Taro-Yamene
(1964) formula for finite population was applied. The research instrument used for data
collection is the structured questionnaire of four-point Likert rating scale. The Instrument was
face and content validated. The Cronbach Alpha Reliability Test (CART) technique was
adopted to obtain a coefficient of 0.87. The data that were gathered in the course of this study
were analyzed using relevant descriptive statistics which included mean and standard deviation
to answer the research questions. At the same time, F-Statistics was obtained from the simple
regression estimation which was conducted alongside the descriptive statistics for the
hypotheses. It was found that there was a significant relationship between identifiable
dimensions of collaborative learning (peer editing and small group discussion) and the
academic outcomes of business education students in tertiary institutions in Delta State.
Amongst others, it was recommended that small group dimension of collaborative learning
should be made compulsory during teaching of business education courses to encourage active
participation and exchange of ideas among business education students.
Keywords: Peer Editing; Small Group Discussion; Academic Outcomes; Business Education

International Journal of Research Development, 2011

Recently emphasis on accountability requires that a new model of managing resources be found as ... more Recently emphasis on accountability requires that a new model of
managing resources be found as reliance on the traditional financial
measures have not yielded the desired results; neither have they been
able to insulate companies from the vagaries of the economic world.
The Balance Score Card (BSC) approach has been acclaimed to
incorporate both financial and non financial measures of performance
in making value judgments on performance of organizations. The
application of this approach to organizational management has
resulted in dramatic improvement in the fortunes of companies where it
is faithfully implemented. In Nigeria today, one of the problems of
development has been identified to be inability of small and medium
scale enterprises in assessing funds in the capital market; a gap that
the microfinance bank is established to fill. Implementing the BSC in
microfinance banks provides a comprehensive and consistent approach
to organizational performance. Thus, this paper explored the concept
of BSC with its perspectives; and also examined the roles of BSC
approach in improving the performance of microfinance banks.
Furthermore, some practical steps were suggested that banks should
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follow in the bid to implement the BSC approach in their
organizations.

Journal of Media Literacy Education, 2024

Much attention has been paid to the contributions of media literacy to children and adolescent d... more Much attention has been paid to the contributions of media literacy to
children and adolescent development in most developed countries. This
study adopted a non-equivalent control type of quasi-experimental research
design involving the experimental and control groups. The sample size for
the study was 90 learners drawn from all public adult and vocational
education centres across Nigeria. The Entrepreneurial Development Test”
(EDT) was the data collecting instrument. Data gathered were analysed
using mean, standard deviation and analysis of covariance. Findings show
that learners exposed to media literacy had a higher positive effect on
entrepreneurial development than basic literacy. Furthermore, the
cooperative learning style adopted gained a higher entrepreneurial
development mean score than solitary. On interaction effect, the study shows
that basic literacy had a more positive effect than media literacy, hence, the
advocacy for providing necessary facilities to promote media literacy skills.

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021

: The issues relating to earnings management and its resultant effects have been overly studied ... more : The issues relating to earnings management and its resultant effects have been overly
studied in accounting literature. However, the recurrent financial crisis that hit several large
corporations around the world in the past two decades has further increased the research
interest into the role of earning management on business collapses. This study built on the
methodology of Jailong & Liu (2017) and Veganzones & Severin (2016). The study proxied
earnings management by its four identified incentives – executive compensation, debt covenant,
income smoothing and tax planning. The study adopted the ex-post facto research design.
Secondary data were utilized as sourced from the sample size of one hundred and twenty-four
(124) companies listed on the Nigerian Stock Exchange between years 2012 to 2016.
Methodologically, the study employed two (2) multiple regression models. The panel
regression model captures the four identified earnings management incentives. The second
model incorporates industry type as possible moderator variable. The analyses involve the
application of descriptive statistics, correlation matrix, panel data regression (model one) and
hierarchical moderated regression (for model two). The result shows that, among the four
independent variables, only tax planning does not have significant effect on bankruptcy risk.
The study recommends, among others, that companies should consolidate and strengthen their
top compensation structures with appropriate incentive plans that guarantees sustained
financial performance, while management should ensure proper balancing of debt and equity
to ensure a trade-off between risk and return to the shareholders.

Ibadan Journal of Educational Studies, 2024

The study examined entrepreneurship education as a predictor of employability skills and job crea... more The study examined entrepreneurship education as a predictor of employability skills and job creation skills acquisition among Business Education students in Delta State tertiary institutions, Nigeria. Two research questions were answered and two null hypotheses were analyzed in the study at 0.05 level of significance. The correlational research design was adopted in the study. The population consisted of 1,520 Business Education students in five tertiary institutions in Delta State, Nigeria. The sample consisted of 760 Business Education Students, which was obtained using the systematic random sampling technique. The research instrument was made of two parts –A and B. Part A consisted of respondents’ personal data while Part B consisted of four subscales dealing with the research questions. The instrument was content and face validated. Cronbach Coefficient Alpha was used in testing the reliability of the instrument which yielded a coefficient of 0.94 for employability skills Scale; 0.97 for job creation Scale and 0.717 for Entrepreneurship Education Scale. The Pearson Product Moment Correlation and Coefficient of Determination were used in answering the research questions. Regression analysis was used in testing the stated hypotheses. Based on the analysis, it was revealed that: Entrepreneurship education was a positive predictor of employability skills and job creation skills acquisition among Business Education students. Amongst others, it was recommended that employability skills must be emphasized in institutions because these skills can accelerate employment among youths and graduates. Without these skills, graduates can be considered handicapped in competing for employment.

International Journal of Business & Law Research, 2024

This study assessed the impact of retailing and promotion as innovation strategies for business ... more This study assessed the impact of retailing and promotion as innovation strategies for business
sustainability and marketing advantage among small and medium scale enterprises in Delta State,
Nigeria. Two research questions were raised and answered, and two null hypotheses were formulated
and tested at 0.05 level of significance. The study utilized the descriptive survey design. The
population of the study was 680 SMEs in Delta Central Senatorial District. The stratified random
sampling technique was adopted and the sample size was 204. The instrument used was a structured
questionnaire titled “Retailing & Promotion Innovation Strategies for Business Sustainability and
Marketing Advantage Questionnaire (RPISBSMAQ)” and was validated by three experts. The
Pearson’s Product Moment Coefficient (PPMC) was used to ascertain the reliability of the instrument
and reliability coefficient of 0.76 was obtained. Data collected from the respondents were analyzed
using Mean, Standard Deviation and t-test Statistics. The findings of the study revealed that
innovation has impact on business sustainability and marketing advantage among SMEs in Delta
State. Based on the findings of this study, it was concluded that marketing (retail concept and
promotion) as innovation strategies have positive impact on business sustainability and marketing
advantage of SMEs in Delta State. Also, that there is no significant difference in the mean responses
of business owners-managers retailing and promotion as innovation strategies among SMEs in Delta
State. Based on the findings amongst others, it was recommended that business owners-managers
should engage more on modern promotional innovation such as Facebook, Instagram, google+,
twitter, YouTube to publicize their products. As this will help to create more awareness of the
product to the general public and by this demand for the product will increase, in turn the sales will be
high and eventually lead to business sustainability and marketing advantage.
Keywords: Retailing, Promotion, Innovation, Marketing Strategy, Business Sustainability & SMEs

International Journal of Research (IJR), 2023

Entrepreneurship education as a predictor of managerial skills and financial skills acquisition ... more Entrepreneurship education as a predictor of managerial skills and financial skills
acquisition among Business Education students in Delta State tertiary institutions was
examined in this study. Two research questions were answered and two null hypotheses
were analyzed in the study. The study adopted the correlational research design. The
population consisted of 1271 Business Education students in five tertiary institutions in
Delta State. A sample of 304 students was used for the study. The sampling technique
adopted was the simple random sampling technique. The research instrument was made
of two parts –A and B. Part A consisted of respondents’ personal data while Part B
consisted of two subscales dealing with the research questions. The instrument was
content and face validated. Cronbach Coefficient Alpha was used in testing the reliability
of the instrument which yielded a coefficient of 0.97 for managerial skills Scale and 0.96
for financial skills Scale. and 0.717 for Entrepreneurship Education Scale. The Pearson
Product Moment Correlation and Coefficient of Determination were used in answering
the research questions. Regression analysis was used in testing the stated hypotheses.
Based on the analysis, it was revealed that: Entrepreneurship education was a positive
predictor of managerial skills and financial skills acquisition among Business Education
students. It was recommended that sustained funding of entrepreneurship education in
tertiary institutions, including business education programme, should be improved and
proper consideration given for proper curriculum implementation in the annual budget
by the Government.

International Journal of Innovative Education Research, 2023

The study examined business education lecturers job satisfaction as a correlate of teaching effec... more The study examined business education lecturers job satisfaction as a correlate of teaching effectiveness
in tertiary institution in Delta State. five research questions were raised and answered, while five null
hypotheses were formulated and tested at 0.05 level of significance. The study adopted a correlational
survey design. The population of the study comprised 1368 business education lecturer’s and students.
The sample size of the study was 192 drawn using the simple random sampling technique. The data
collected from the respondents were analysed using coefficient of determination to answer research
questions while linear regression was used to test hypothesis 1-4 and multiple regression analysis was
used for hypothesis five (5) at 0.05 alpha level. The finding shows showed positive relationship between
business education lecturer’s job satisfaction and teaching effectiveness in tertiary institutions, also that
there is significant relationship among job satisfaction, gender, years of experience, professional rank and
teaching effectiveness in tertiary institutions. Based on the findings, it was concluded that business
education lecturers’ job satisfaction, gender, years of experience and professional rank compounded
significantly predicted teaching effectiveness in tertiary institutions in Delta State. Based on this, it was
recommended among others that tertiary institutions should encourage gender equality among lecturers in
order to produce effective and efficient teachers in the field of business education in Nigeria educational
system.
Keywords: Business Education, Lecturers, Job Satisfaction & Teaching Effectiveness

VUNOKLANG MULTIDISCIPLINARY JOURNAL OF SCIENCE AND TECHNOLOGY EDUCATION, 2024

The study analyzed the rationales for students' negative attitudes towards business education pro... more The study analyzed the rationales for students' negative attitudes towards business education programme of tertiary
institutions in Delta State. Four research questions were answered and four null hypotheses were tested at a 0.05 level of
significance. The survey design research design was employed in the study. The population consisted of 1,885 Business
Education students in five tertiary institutions in Delta State, in the 2023/2024 academic session. Twenty percent (20%) of
the population which is 377 was used as the sample size, applying the systematic random sampling technique. The research
instrument used in this study was the closed format questionnaire structured on a four-point Likert scale, consisting of section
A with four (4) items dealing with the biographic data of the Students and section B with twenty (20) items dealing with the
research questions and hypotheses. The Cronbach Alpha Reliability Test (CART) technique was adopted in establishing the
reliability of the Instrument yielding a coefficient of 0.91. Mean was used to answer the raised research questions and T-test
statistics was used in analyzing the formulated hypotheses. The findings revealed that; public perception, lack of workshop
machines and equipment, content skills training, lack of infrastructural facilities, and non-functional libraries were rationales
for students’ negative attitudes towards business education programme of tertiary institutions in Delta State. Hence, it was
recommended that, there should be proper public enlightenment and education on what business education is all about. This
will correct the negative attitude concerning the programme as an all-comer programme which is designed to accommodate
the never-do-well, a programme for the other person’s child, a programme for those not having the brain power for vigorous
academic demands, a somewhat inferior type of education, etc.
Keywords: Rationales, Students Negative Attitude, Business Education

International Journal of Psychological Studies;, 2014

The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on... more The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on the use of
sports and vocational education in crisis management. To effectively carry out the study, five null hypotheses
were formulated to guide the study. The survey research design was used for the study. The sample for the study
comprises of one thousand youths purposively sampled from the nine oil producing states commonly referred to
as the Niger Delta region. A self generated questionnaire tailored towards a four point Likert type was used for
gathering information. The reliability of the instrument was ascertained by a test-retest method using the Pearson
Product Moment Correlation Coefficient and the reliability of 0.87 was ascertained. Percentages and mean were
used in analysing the demographic data while Chi-square was used in testing the hypothesis at 0.05 level of
significance. The result of the findings revealed that there is a significant relationship between sporting activities
and crisis management. The study also revealed that there is a significant relationship between vocational skill
acquisition through vocational education and crisis management. Age, level of education and parental
background significantly influence the opinion of youths on the use of sports and vocational education for crisis
management. It was recommended that government and well meaning Nigeria should help to provide facilities
and vocational skill acquisition centres in the Region.
Keywords: youths, crisis management, sports, vocational education, Niger Delta

KWASU International Journal of Education (KIJE), 2023

The study investigated the influence of campus politics on Business Education student‟s academic ... more The study investigated the influence of campus politics on Business Education student‟s academic
performance in Delta State owned tertiary institutions. . Five research questions raised were answered and
one null hypothesis formulated was analyzed in the study. The descriptive survey design was adopted for
the study. The total population is 568 Business Education students made up of 249 in Delta State University
Abraka, 52 students in College of education Mosogar, 129 in University of Delta, Agbor and 138 in
College of education, Warri. Simple random technique was used to select fifty percent (50%) which is 285
Business Education students as the sample size. The Likert scale questionnaire was the major instrument
used for data collection for the study. The data collected were analyzed using Mean (X) and Standard
Deviation (SD) for the research questions, while Pearson Product Moment was used to analyze the null
hypothesis. The findings from the analysis of the responses in research questions and hypothesis indicates
that student‟s response agree with the extent to which campus politics affects Business Education
student‟s class attendance and academic performance. It was however recommended that Students should
be enlightened on the need and reasons for campus politics through unions and during orientation before
joining school politics.
Keywords: Campus, Politics, Business Education & Academic Performanc

International Journal of Social Science and Education Research Studies, 2023

This study investigated the perception of Business Education Undergraduates in Universities of S... more This study investigated the perception of Business Education Undergraduates in Universities of
South-South Nigeria on e-advertising of goods and services. One research question and one
hypothesis guided the study. The study adopted a descriptive survey research design. The population
comprised 661 from which 370 were randomly sampled for the study. A validated and reliable
questionnaire was used as an instrument for data collection. The data obtained were analysed through
the use of mean and standard deviation for the research question. The hypothesis was tested with
Pearson’s product moment correlation coefficient at 0.05 level of significance. The result revealed
that the perception of Business Education undergraduates on e-advertising of goods and services is
high, and that a significant relationship exists between the perception of Business Education
undergraduates and effectiveness of e-advertising. It was therefore, recommended that business
owners should integrate e-advertising into their businesses so as to increase their productivity and
earning power.
Keywords:
Business Education;
Undergraduates; EAdvertising; E-business
Goods and Services

Journal of environment and earth science, 2014

The rate of oil pipeline repairs and refined oil transportation through Delta State, Nigeria and ... more The rate of oil pipeline repairs and refined oil transportation through Delta State, Nigeria and its attendant environmental problems call for the need of regular monitoring of pollution prone areas particularly oil pipeline locations. In this study, water samples were collected from borehole and dug wells in some selected areas in Delta State where oil pipeline passes (experimental) and selected areas where oil pipelines are not situated (control). Samples were analyzed for physicochemical properties using standard methods. The physicochemical properties analyzed were pH, electrical conductivity, total dissolve solid, temperature, alkalinity oil and grease, total hardness, lead and manganese. The electrical conductivity and alkalinity of the study area were within recommended range of WHO, NAFDAC and SON. Total dissolve solid were within the recommended rage of the regulatory agency, except site 3B (111.5mg/L). The temperature of the water samples were above the stipulated value of...

Education in Nigeria cannot be relevant without effective preparation of new generation of studen... more Education in Nigeria cannot be relevant without effective preparation of new generation of students to effectively use the new information and communication technologies in their professional practices. Business Education cannot afford to be static when its environment is changing, especially the change that is highly propelled by information explosion engendered by information and communication technology (ICT) development. However, ICT was addressed as a means of reforms and innovation in Business Education. It was therefore recommended that, the business education curriculum should extend its dragnet to fully imbibe the rapid changes occasioned by ICT, through a strong school-industry linkage or partnership. .

International Journal of Psychological Studies, 2014

The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on... more The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on the use of sports and vocational education in crisis management. To effectively carry out the study, five null hypotheses were formulated to guide the study. The survey research design was used for the study. The sample for the study comprises of one thousand youths purposively sampled from the nine oil producing states commonly referred to as the Niger Delta region. A self generated questionnaire tailored towards a four point Likert type was used for gathering information. The reliability of the instrument was ascertained by a test-retest method using the Pearson Product Moment Correlation Coefficient and the reliability of 0.87 was ascertained. Percentages and mean were used in analysing the demographic data while Chi-square was used in testing the hypothesis at 0.05 level of significance. The result of the findings revealed that there is a significant relationship between sporting activities and crisis management. The study also revealed that there is a significant relationship between vocational skill acquisition through vocational education and crisis management. Age, level of education and parental background significantly influence the opinion of youths on the use of sports and vocational education for crisis management. It was recommended that government and well meaning Nigeria should help to provide facilities and vocational skill acquisition centres in the Region.

Journal of Forensic Accounting & Fraud Investigation (JFAFI) Vol. 6. Issue 2, , 2021

AFAR Multidisciplinary Journal of Management Sciences (MJMS) Vol. 3. Issue 3, October - December, 2021 Pp. 90-106, 2021

DELSU Journal of Educational Research and Development, Vol. 21, No. 1, December, 2024. pp. 146-158, 2024

International Journal of Research Development, 2011

Journal of Media Literacy Education, 2024

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021

Ibadan Journal of Educational Studies, 2024

International Journal of Business & Law Research, 2024

International Journal of Research (IJR), 2023

International Journal of Innovative Education Research, 2023

VUNOKLANG MULTIDISCIPLINARY JOURNAL OF SCIENCE AND TECHNOLOGY EDUCATION, 2024

International Journal of Psychological Studies;, 2014

KWASU International Journal of Education (KIJE), 2023

International Journal of Social Science and Education Research Studies, 2023

Journal of environment and earth science, 2014

International Journal of Psychological Studies, 2014

The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on... more The study was carried out to assess the opinion of youths in the Niger Delta Region of Nigeria on the use of sports and vocational education in crisis management. To effectively carry out the study, five null hypotheses were formulated to guide the study. The survey research design was used for the study. The sample for the study comprises of one thousand youths purposively sampled from the nine oil producing states commonly referred to as the Niger Delta region. A self generated questionnaire tailored towards a four point Likert type was used for gathering information. The reliability of the instrument was ascertained by a test-retest method using the Pearson Product Moment Correlation Coefficient and the reliability of 0.87 was ascertained. Percentages and mean were used in analysing the demographic data while Chi-square was used in testing the hypothesis at 0.05 level of significance. The result of the findings revealed that there is a significant relationship between sporting activities and crisis management. The study also revealed that there is a significant relationship between vocational skill acquisition through vocational education and crisis management. Age, level of education and parental background significantly influence the opinion of youths on the use of sports and vocational education for crisis management. It was recommended that government and well meaning Nigeria should help to provide facilities and vocational skill acquisition centres in the Region.