Volume 1, Issue 1
Combined issue 1 & 2
Caleb Business Review · Published November 2025 · 8 articles
Oluwasola Oni, Gilbert Deinde Ifarajimi
With decades of financial reforms and policy interventions, SMEs remain underfinanced, and Nigeria’s trade structure continue to be contingent heavily on crude oil exports with marginal value addition. This study empirically linked financial deepening, institutional…
Fredrick Chike Isiekwene, Chibueze John Uzoechi, Nelson Ademola Olagundoye, Sunday Joshua Alonge
Monetary policy remains a cornerstone of macroeconomic stability in emerging economies. Its transmission to bond markets is often hindered by structural inefficiencies. This study investigated the impact of Nigeria’s Monetary Policy Rate (MPR) on bond yields and prices…
Olanrewaju Olamide Adeyemi, Jonathan Adetoyese Akanbi, Ofia Obasi-Ofia, Ese Orokwano-Reuben
This study examined the effect of exchange rate volatility on the financial performance of manufacturing firms in Nigeria, using return on assets, return on equity and return on capital employed as the dependent variable and exchange rate,…
Okechukwu Gift Ogwuadi, Ruth Inumidun Ogunfeyimi, Fineface Gbara, Taiwo Isaiah Owonifari, Tolulope A Adeyemi
This study examines the impact of banking penetration on financial inclusion and poverty reduction in Nigeria’s economy using time series data of 15 years (2009-2023). The variables used for the study included volume of transactions…
Essien Paul Orok
This study focused on the postmodern critique of management accounting practices in Nigeria and challenges the traditional notions of objectivity and rationality in accounting practices. The study examines the influence of environmental factors, such as…
Justina Fadah
This paper critically examined how political power relations shape budgeting processes in Nigerian state government ministries. Using an exploratory research design, this study draws on existing empirical literature and reports to uncover patterns of political…
Chukwuka John Okoh, Atilade Akande Adeyemo, Gbemisola Deborah Awotayo, Sharafadeen Olamide Hassan, Solomon Audu
This study investigated the effect of corporate governance on the financial reporting quality of listed Fast-Moving Consumer Goods (FMCG) companies in Nigeria. The study examined governance variables as board size, board dependence, audit committee effectiveness,…
Joseph Adesina Adebambo
This paper tracked management accounting’s shift from classical cost systems to strategy linked packages and, now, digitally enabled control, and translates those lessons for Nigeria’s shock-prone economy. Using a systematised desktop scoping review, it integrates global…