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Papers by osareme erhomosele

IRA-International journal of management & social sciences, May 20, 2024

IRA-International Journal of Management & Social Sciences, 2024

A plethora of obstacles frequently confront small business enterprises. Still, many business owne... more A plethora of obstacles frequently confront small business enterprises. Still, many business owners were caught off guard by the unexpected COVID-19 outbreak. This research is a survey of small businesses in the city of Jos, Nigeria. The objective is to determine the financial exposure of small businesses to the COVID-19 epidemic. We obtained primary data from respondents using Likert scale questionnaires. Descriptive analysis was used to address the study questions with the data collected. Our findings showed that liquidity was the worst-hit aspect of business finance. This was closely followed by profitability, while debt management was the least impacted of the three domains. The theoretical argument of the study suggests a pragmatic approach to assessing how external environmental factors affect business entities. The authors recommend that business owners should make concerted efforts to get a financial education.

IRA International Journal of Management & Social Sciences, 2021

Investigations into the relationship between capital structure and firm performance over the year... more Investigations into the relationship between capital structure and firm performance over the years have consistently produced mixed results in the light of prevailing theories relevant to the concept of capital structure. The study examined the nature of the relationship between the capital structure of Deposit Money Banks (DMBs) in Nigeria and the trend of performance recorded in the industry. Leverage was adopted as a surrogate for capital structure, while firm performance was proxied by profit efficiency and return on equity. A regression analysis test was applied to a balanced panel data, pooled from a sample of 11 DMBs to determine the impact of capital structure on performance. The study found evidence that supports a non-monotonic relationship between capital structure and performance of DMBs, as predicted by the agency cost theoretical model. A major recommendation elicited from the findings of the study advocates for legal control on the proportion of debt DMBs can include in their capital structure if they are to operate as efficiently as expected.

IRA International Journal of Education and Multidisciplinary Studies, 2021

Extracurricular activities (ECA), though prevalent in educational institutions globally, remain c... more Extracurricular activities (ECA), though prevalent in educational institutions globally, remain controversial in the research arena. This study investigates the relationship between ECA and academic performance. Using data obtained from questionnaires on students’ level of participation in ECA and CGPA data from the Department of Accounting, University of Jos, Nigeria; the study found a positive but statistically insignificant relationship between academic performance and political, religious & sport related ECA’s. The Ordinary Least Square (OLS) regression technique was the analysis tool adopted in the investigation, which was carried out on a sample of 225 students. The findings of this study are expected to aid education administrators, regulators, counsellors and other stakeholders; especially at the university level; in setting appropriate goals for student learning and development.

European Journal of Business and Management Research

The most appropriate survival strategy for small businesses is to pursue the growth objective. Ou... more The most appropriate survival strategy for small businesses is to pursue the growth objective. Our study seeks to investigate the presence or otherwise of a relationship between financial literacy and small business growth. Our findings reveal that entrepreneurs with a high level of financial literacy are more likely to succeed at growing their businesses when compared to entrepreneurs with a lower level of financial literacy. Hence, financial knowledge, financial behaviour and financial attitude are important assets for growing small businesses. We recommend a concentration of efforts on the human capital development of entrepreneurs to ensure the survival and growth of small businesses in Nigeria.

European Journal of business & Management Research, 2022

The most appropriate survival strategy for small businesses is to pursue the growth objective. Ou... more The most appropriate survival strategy for small businesses is to pursue the growth objective. Our study seeks to investigate the presence or otherwise of a relationship between financial literacy and small business growth. Our findings reveal that entrepreneurs with a high level of financial literacy are more likely to succeed at growing their businesses when compared to entrepreneurs with a lower level of financial literacy. Hence, financial knowledge, financial behaviour and financial attitude are important assets for growing small businesses. We recommend a concentration of efforts on the human capital development of entrepreneurs to ensure the survival and growth of small businesses in Nigeria.

IRA-International journal of management & social sciences, Dec 14, 2021

International Journal of Academic Research in Accounting, Finance and Management Sciences

IRA Academico Research is an institutional publisher member of Publishers International Linking A... more IRA Academico Research is an institutional publisher member of Publishers International Linking Association Inc. (PILA-CrossRef), USA. IRA Academico Research is an institutional signatory to the Budapest Open Access Initiative, Hungary advocating the open access of scientific and scholarly knowledge. IRA Academico Research is a registered content provider under Open Access Initiative Protocol for Metadata Harvesting (OAI-PMH).

International Journal of Academic Research In Accounting, Finance And Management Sciences, 2021

Harmonization of the accounting practice has long been on the front burner as an agenda for impro... more Harmonization of the accounting practice has long been on the front burner as an agenda for improving the quality of financial reporting the world over. This study is a qualitative review of the Full cost (FC) and Successful efforts (SE) methods of accounting in the oil and gas sector, given the ongoing controversy over which method should take precedence. A unique analysis was adopted by assessing the merits and demerits of the FC and SE methods based on selected qualitative criteria (conceptual, IASB framework and industry-specific). The study found significant differences between the two methods and argues that the SE method produces better qualitative financial information than the FC method based on the IASB framework criteria. The study also found low-risk exposure in Nigeria for investors in the oil and gas industry as a majority of the oil and gas firms operate within the downstream sector. Further research is required to determine the long-run impact of the choice between FC and SE on the performance of oil and gas firms.

IRA-International Journal of Education & Multidisciplinary Studies, 2021

Extracurricular activities (ECA), though prevalent in educational institutions globally, remain c... more Extracurricular activities (ECA), though prevalent in educational institutions globally, remain controversial in the research arena. This study investigates the relationship between ECA and academic performance. Using data obtained from questionnaires on students’ level of participation in ECA and CGPA data from the Department of Accounting, University of Jos, Nigeria; the study found a positive but statistically insignificant relationship between academic performance and political, religious & sport related ECA’s. The Ordinary Least Square (OLS) regression technique was the analysis tool adopted in the investigation, which was carried out on a sample of 225 students. The findings of this study are expected to aid education administrators, regulators, counsellors and other stakeholders; especially at the university level; in setting appropriate goals for student learning and development.

The Nigerian Accounting Horizon, 2016

This paper provides an overview of the concept of business cycle. It is also an attempt to gauge ... more This paper provides an overview of the concept of business cycle. It is also an attempt to gauge the role of economic stability policies in mitigating the effects of business cycles on the economy. Descriptive statistical tools were employed to synthesize the nature of real business cycle occurrences in two comparative countries of Nigeria and the United Kingdom (developing and developed economy respectively). The study further investigated the relationship between the Nigerian business cycle and economic policies of the Government, in the light of persistent economic instability and policy failure. The research hypotheses were tested using a one-way ANOVA and regression analysis. The findings of the study revealed a significant relationship between economic policies and business cycles in Nigeria; with monetary policies exerting a greater influence than fiscal policies. Results also establish that cyclical fluctuations in real GDP are neither unique to developing economies nor are they to blame for the unstable state of such economies. The paper advocates for improved economic data gathering to aid decision making for sustainable economic development.

Keywords: Business cycles, fluctuations, stabilization, shocks, disturbance.

Teaching Documents by osareme erhomosele

Management Information Systems Lecture Series, 2022

Transactions are a part of everyday business. It is important that systems that are set up to pro... more Transactions are a part of everyday business. It is important that systems that are set up to process such transactions are properly harnessed to get the best out of transaction data. The era of big data has made transaction processing systems even more critical to the attainment of business objectives.

IRA-International journal of management & social sciences, May 20, 2024

IRA-International Journal of Management & Social Sciences, 2024

A plethora of obstacles frequently confront small business enterprises. Still, many business owne... more A plethora of obstacles frequently confront small business enterprises. Still, many business owners were caught off guard by the unexpected COVID-19 outbreak. This research is a survey of small businesses in the city of Jos, Nigeria. The objective is to determine the financial exposure of small businesses to the COVID-19 epidemic. We obtained primary data from respondents using Likert scale questionnaires. Descriptive analysis was used to address the study questions with the data collected. Our findings showed that liquidity was the worst-hit aspect of business finance. This was closely followed by profitability, while debt management was the least impacted of the three domains. The theoretical argument of the study suggests a pragmatic approach to assessing how external environmental factors affect business entities. The authors recommend that business owners should make concerted efforts to get a financial education.

IRA International Journal of Management & Social Sciences, 2021

Investigations into the relationship between capital structure and firm performance over the year... more Investigations into the relationship between capital structure and firm performance over the years have consistently produced mixed results in the light of prevailing theories relevant to the concept of capital structure. The study examined the nature of the relationship between the capital structure of Deposit Money Banks (DMBs) in Nigeria and the trend of performance recorded in the industry. Leverage was adopted as a surrogate for capital structure, while firm performance was proxied by profit efficiency and return on equity. A regression analysis test was applied to a balanced panel data, pooled from a sample of 11 DMBs to determine the impact of capital structure on performance. The study found evidence that supports a non-monotonic relationship between capital structure and performance of DMBs, as predicted by the agency cost theoretical model. A major recommendation elicited from the findings of the study advocates for legal control on the proportion of debt DMBs can include in their capital structure if they are to operate as efficiently as expected.

IRA International Journal of Education and Multidisciplinary Studies, 2021

Extracurricular activities (ECA), though prevalent in educational institutions globally, remain c... more Extracurricular activities (ECA), though prevalent in educational institutions globally, remain controversial in the research arena. This study investigates the relationship between ECA and academic performance. Using data obtained from questionnaires on students’ level of participation in ECA and CGPA data from the Department of Accounting, University of Jos, Nigeria; the study found a positive but statistically insignificant relationship between academic performance and political, religious & sport related ECA’s. The Ordinary Least Square (OLS) regression technique was the analysis tool adopted in the investigation, which was carried out on a sample of 225 students. The findings of this study are expected to aid education administrators, regulators, counsellors and other stakeholders; especially at the university level; in setting appropriate goals for student learning and development.

European Journal of Business and Management Research

The most appropriate survival strategy for small businesses is to pursue the growth objective. Ou... more The most appropriate survival strategy for small businesses is to pursue the growth objective. Our study seeks to investigate the presence or otherwise of a relationship between financial literacy and small business growth. Our findings reveal that entrepreneurs with a high level of financial literacy are more likely to succeed at growing their businesses when compared to entrepreneurs with a lower level of financial literacy. Hence, financial knowledge, financial behaviour and financial attitude are important assets for growing small businesses. We recommend a concentration of efforts on the human capital development of entrepreneurs to ensure the survival and growth of small businesses in Nigeria.

European Journal of business & Management Research, 2022

The most appropriate survival strategy for small businesses is to pursue the growth objective. Ou... more The most appropriate survival strategy for small businesses is to pursue the growth objective. Our study seeks to investigate the presence or otherwise of a relationship between financial literacy and small business growth. Our findings reveal that entrepreneurs with a high level of financial literacy are more likely to succeed at growing their businesses when compared to entrepreneurs with a lower level of financial literacy. Hence, financial knowledge, financial behaviour and financial attitude are important assets for growing small businesses. We recommend a concentration of efforts on the human capital development of entrepreneurs to ensure the survival and growth of small businesses in Nigeria.

IRA-International journal of management & social sciences, Dec 14, 2021

International Journal of Academic Research in Accounting, Finance and Management Sciences

IRA Academico Research is an institutional publisher member of Publishers International Linking A... more IRA Academico Research is an institutional publisher member of Publishers International Linking Association Inc. (PILA-CrossRef), USA. IRA Academico Research is an institutional signatory to the Budapest Open Access Initiative, Hungary advocating the open access of scientific and scholarly knowledge. IRA Academico Research is a registered content provider under Open Access Initiative Protocol for Metadata Harvesting (OAI-PMH).

International Journal of Academic Research In Accounting, Finance And Management Sciences, 2021

Harmonization of the accounting practice has long been on the front burner as an agenda for impro... more Harmonization of the accounting practice has long been on the front burner as an agenda for improving the quality of financial reporting the world over. This study is a qualitative review of the Full cost (FC) and Successful efforts (SE) methods of accounting in the oil and gas sector, given the ongoing controversy over which method should take precedence. A unique analysis was adopted by assessing the merits and demerits of the FC and SE methods based on selected qualitative criteria (conceptual, IASB framework and industry-specific). The study found significant differences between the two methods and argues that the SE method produces better qualitative financial information than the FC method based on the IASB framework criteria. The study also found low-risk exposure in Nigeria for investors in the oil and gas industry as a majority of the oil and gas firms operate within the downstream sector. Further research is required to determine the long-run impact of the choice between FC and SE on the performance of oil and gas firms.

IRA-International Journal of Education & Multidisciplinary Studies, 2021

Extracurricular activities (ECA), though prevalent in educational institutions globally, remain c... more Extracurricular activities (ECA), though prevalent in educational institutions globally, remain controversial in the research arena. This study investigates the relationship between ECA and academic performance. Using data obtained from questionnaires on students’ level of participation in ECA and CGPA data from the Department of Accounting, University of Jos, Nigeria; the study found a positive but statistically insignificant relationship between academic performance and political, religious & sport related ECA’s. The Ordinary Least Square (OLS) regression technique was the analysis tool adopted in the investigation, which was carried out on a sample of 225 students. The findings of this study are expected to aid education administrators, regulators, counsellors and other stakeholders; especially at the university level; in setting appropriate goals for student learning and development.

The Nigerian Accounting Horizon, 2016

This paper provides an overview of the concept of business cycle. It is also an attempt to gauge ... more This paper provides an overview of the concept of business cycle. It is also an attempt to gauge the role of economic stability policies in mitigating the effects of business cycles on the economy. Descriptive statistical tools were employed to synthesize the nature of real business cycle occurrences in two comparative countries of Nigeria and the United Kingdom (developing and developed economy respectively). The study further investigated the relationship between the Nigerian business cycle and economic policies of the Government, in the light of persistent economic instability and policy failure. The research hypotheses were tested using a one-way ANOVA and regression analysis. The findings of the study revealed a significant relationship between economic policies and business cycles in Nigeria; with monetary policies exerting a greater influence than fiscal policies. Results also establish that cyclical fluctuations in real GDP are neither unique to developing economies nor are they to blame for the unstable state of such economies. The paper advocates for improved economic data gathering to aid decision making for sustainable economic development.

Keywords: Business cycles, fluctuations, stabilization, shocks, disturbance.

Management Information Systems Lecture Series, 2022

Transactions are a part of everyday business. It is important that systems that are set up to pro... more Transactions are a part of everyday business. It is important that systems that are set up to process such transactions are properly harnessed to get the best out of transaction data. The era of big data has made transaction processing systems even more critical to the attainment of business objectives.