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Tax Administration and Capital Expenditure of Public Sectors in Southwestern States of Nigeria
(Redeemer’s University Journal of Management and Social Sciences,, 2025) Ojedele, Mofoluwaso Iyabode
The study analyzed the effect of tax administration such as audit, enforcement and penalty fees on the capital expenditure of Southwestern States of Nigeria. The study adopted the ex post facto method of research. Secondary data were collected from each of the 6 Southwestern States from 1999-2023. Descriptive statistics, correlation analysis, multiple regression with other diagnostic tests such as unit root test and heteroskedasticity were conducted. Findings showed that tax audit fees (t = 17.260; P< 0.05) had a positive and significant effect on capital expenditure while enforcement and penalty fees have negative and non-significant effect on capital expenditure. The study concluded that there is a significant and positive relationship between tax administration (tax audit) and capital expenditure in the Southwestern States. It is recommended that policymakers should focus on improving tax collection mechanisms by improving taxpayer registration processes and providing relevant information to new taxpayers.
The Adoption of IFRS and Earnings Quality of Financial Statements of Nigerian Breweries Plc: Generalised Linear Model Appro
(Global Economy Journal, 2021-09) Ojedele, Mofoluwaso Iyabode
The adoption of IFRS is expected to improve the earnings quality of firms that adopt them. It is against this background that this study investigated how the adoption of IFRS has affected earnings quality of Nigerian Breweries Plc. The company was selected because of its importance to the Nigerian economy. The 18 -year research period (2003 – 2020) was divided equally between (2003 – 2011) Pre- IFRS period (9 years) and (2012 – 2020) Post – IFRS period (9 years). Data on share price and Earnings per Share used to calculate earnings yield and change in earnings yield used to proxy earnings quality were sourced from the published financial statements of the company. Findings from Generalized Linear Model revealed no improvement in the earnings quality of the company after the adoption. Findings further showed that the company faced a lot of macro and micro economic challenges that affected its operating performances during the research period. The study therefore recommends to government to address those ident fied challenges because of the importance of the industry to the Nigerian economy.
The Determinants of the Corporate Social Responsibility of the Quoted Nigerian Downstream Oil and Gas Industry
(Fuoye Journal of Accounting and Management;, 2021) Ojedele, Mofoluwaso Iyabode
The study examined the determinants of Corporate Social Responsible (CSR) of the quoted Nigerian downstream Oil and Gas industry. The study used secondary data, sourced from audited financial reports of selected quoted companies in the Oil and Gas industry, Nigeria Stock Exchange Fact book and Statistical Bulletin of the Central Bank of Nigeria on such variables like corporate social responsibility (donation), age of firms, profit after tax, and total assets. The regression model was used to achieve the objective. The result revealed that Age of Firm (t=5.103, p<0.05) and Firm Growth (t=3.289, p<0.05) were statistically significant as determinants of corporate social responsibility activities in the sector.
The Effect of Coronavirus Pandemic on Entrepreneurial Business in Developing Economies: Evidence from Lagos, Nigeria.
(International Journal of Creative Research Thoughts (IJCRT), 2020-09) Ojedele, Mofoluwaso Iyabode
The current coronavirus pandemic has affected many entrepreneurial ventures leading to close of business operations, loss of customers and low level of business value. In this paper, the study specifically investigates the effect of lockdown on entrepreneurial business in the Nigerian; and as well evaluates the impact of social distance on workers performance. To achieve the spelt objectives, the study utilized survey design; and data was collected though self-administered questionnaire from a number of 275 respondents who were staff of three randomly selected entrepreneurial firms in Lagos, Nigeria. Statistical technique software SPSS was employed to aid the data analysis. Having analyzed the data, the study found out that: Coronavirus pandemic crisis due to total lockdown negatively affected the productivity of large scale entrepreneurial businesses. It was also discovered that pandemic stimulated high demand for food stuff which encouraged panic buying. The work recommended that government should support entrepreneurial firms with financial and palliative measures so as to sustain their workforce during and after the crisis.
The Trend of Corporate Social Responsibility Activities of the Quoted Nigerian Downstream Oil and Gas Industry
(2023-06) Ojedele, Mofoluwaso Iyabode
The study appraised the trend of Corporate Social Responsibility (CSR) activities of the quoted Nigerian downstream Oil and Gas industry. The study used secondary data, sourced from audited financial reports of selected quoted companies in the Oil and Gas industry, Nigeria Stock Exchange Factbook and statistical Bulletin of the Central Bank of Nigeria on such variables like corporate social responsibility (donation), age of firms, profit after tax, and total assets. The study population consisted of 12 quoted companies in Oil and Gas industry in Nigeria. Eight companies with complete data were purposively selected in the industry. The study covered the period between 2013 and 2022 financial years. Data collected were analyzed using charts and trend analysis. Linear trend equation was used to determine whether there is upward trend or downward trend in the historical data. The results revealed that the trend of corporate social responsibility (CSR) activities of companies in Nigeria quoted Oil and Gas industry exhibited irregular and unpredictable pattern. This suggested irregular spending policy on corporate social responsibility among Oil and Gas firm. The study concluded that CSR, if properly implemented, could enhance financial performance of quoted downstream m Oil and Gas industry in Nigerian.