IOSR-JBM   Volume-27 ~ Issue-6 ~ June 2025

Abstract: Background: Against the backdrop of efforts by manufacturing firms to continuously reduce production costs and increase revenue to improve operational performance, this study examined the effect of variance analysis on operational performance of manufacturing firms listed on Nigerian Exchange Limited. Materials and Method: For the study, ex-post facto research design and profit maximization theory was adopted. The study population was restricted to industrial and consumer goods sectors where most manufacturing firms are concentrated..........

KeyWords: Manufacturing firms, Nigerian Exchange Limited, operational performance, variance analysis

[1].
Akinleye, G.T. & Oluyori, J. O (2023). Impact of Standard Costing on the Financial Performance of Listed Consumable Goods Companies in Nigeria. Fuoye Journal of Accounting and Management 6(1), 30-50.
[2].
Ali-Momoh, B. O., Ogedengbe, F. F., Orisamoka, O., Igbodo, A. F. & Fagbamila, O. A. (2022). Variance analysis and financial performance of manufacturing firms in Nigeria. KIU Interdisciplinary Journal of Humanities and Social Sciences, 3(2), 402-426.
[3].
Azim, M. D., Ahmed, H. & Khan S. A.T. M. (2015). operational performance and profitability: an empirical study on the Bangladeshi ceramic companies. International Journal of Entrepreneurship and Development Studies, 3(1), 63-73.
[4].
De Leeuw, S. & Van Den Berg, J. P. (2011). Improving operational performance by influencing shop floor behavior via performance management practices. Journal of Operations Management, 29(3), 224-235.
[5].
Derouiche, R., Manita, A. & Muessig (2020). Risk disclosure and firm operational efficiency. Ann. Operation Research, 297, 115-145.

Abstract: The study examined the determinant factors of microfinance credit access for small and medium enterprises (SMEs) in Beni, the Democratic Republic of Congo (DRC). The study targeted 200 small and medium enterprises in Beni DRC and drew a sample of 162 SMEs in Beni region, DRC. The research adopted a descriptive research design to effectively identify and describe patterns between the independent variables and the dependent variable. Data collection was done using semi-structured questionnaires, allowing for the gathering of structured and unstructured data. A linear.......

Keywords: Microfinance, credit, access, small and medium enterprises (SMEs), Collateral, Financial Literacy, government policy and economic environment factors

[1].
African Union. (2022). The African Union Annual Small and Medium Enterprises Forum. https://au.int/en/newsevents/20220627/african-union-annual-small-and-medium-enterprises-forum#:~:text=Although%20African%20SMEs%20generate%20about,Africa's%20greatest%20socio%2Deconomic%20challenges
[2].
African Union. (2022). The African Union Annual Small and Medium Enterprises Forum. https://au.int/en/newsevents/20220627/african-union-annual-small-and-medium-enterprises-forum#:~:text=Although%20African%20SMEs%20generate%20about,Africa's%20greatest%20socio%2Deconomic%20challenges
[3].
Beck, T., Demirgüç-Kunt, A., & Maksimovic, V. (2018). Financing patterns around the world: Are small firms different? Journal of Financial Economics, 89(3), 467-487. https://doi.org/10.1016/j.jfineco.2007.10.005
[4].
Berger, A. N., & Udell, G. F. (1998). The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle. Journal of Banking & Finance, 22(6-8), 613-673. https://doi.org/10.1016/S0378-4266(98)00038-7
[5].
Berger, A. N., & Udell, G. F. (2002). Small business credit availability and relationship lending: The importance of bank organisational structure. The Economic Journal, 112(477), F32-F53. https://doi.org/10.1111/1468-0297.00682.

Abstract: The rapid development of information technology has significantly influenced consumer behavior in Indonesia, particularly in shifting from traditional shopping to online shopping. One platform that has gained remarkable popularity is TikTok Shop, which integrates social media features with e-commerce. While it offers convenience and innovation, TikTok Shop still faces several challenges, especially in terms of service quality (E-Service Quality). This study aims....

Key Word: E-Service Quality; E-Loyalty; E-Satisfaction; E-Commerce

[1].
Mangkunegara, A. P. (2002). Manajemen Sumber Daya Manusia Perusahaan..Bandung : PT. Remaja Rosda Karya
[2].
Chase, R. B., Jacobs, F. R., & Aquilano, N. J. (2013). Operations Management for Competitive Advantage (11th ed.). New York: McGraw Hil
[3].
Parasuraman, A., Valarie A. Z, Arvind, M. 2005. E-S-QUAL A Multiple-Item Scale for Assessing Electronic Service Quality. Journal of Service Research. 7 (X): 1-21
[4].
Tjiptono. (2005). Pemasaran Jasa. Edisi pertama. Malang: Bayu Media Publishing.and Related Disorders. 7 (3):221–230
[5].
Janita, M.S and Miranda. (2013). The antecedent client loyalty in B2B electronic marketplaces. Industrial Marketing Management. 42 (5): 814-823

Abstract: To determine trend and extent that corporate environmental disclosure address environmental impact, this study examined the association between environmental disclosure quantity and quality of listed non-financial firms in Nigeria. The study adopted legitimacy theory, ex-post facto research design and purposive sampling technique to select most polluting firms as sample. Secondary data obtained were analysed using descriptive statistics and correlation analysis. Average overall and sectorial quantity and quality of environmental disclosure of sampled firms are below average, with quality lower than quantity. Overall and individual sector results proved that statistically significant.....

Keywords: Legitimacy theory, quality of environmental disclosures, quantity of environmental disclosure

[1]. Abbas, Y.A., Mehmood, W., Lazim, Y.Y. et al. (2022). Sustainability reporting and corporate reputation of Malaysian IPO companies. Environmental Science and Pollution Research, 29, 78726–78738 https://doi.org/10.1007/s11356-022-21320-9
[2]. Aburaya, R. K. (2012). The relationship between corporate governance and environmental disclosure: UK evidence. Doctoral thesis, Durham University.
[3]. Adepoju, J. A. & Adeagbo, K. A. (2025). Effects of Environmental Disclosure on Financial Performance of Manufacturing Companies in Nigeria. Journal of Business Development and Management Research (JBDMR), 7(7), 163-182.
[4].
Akanno, S. N., Che, F., Radda, A. & Uzodinma, I. (2015). Patterns of corporate social and environmental disclosure in Nigeria. International Journal of Business and Finance Management, 3, 71-82.
[5]. Akinlabi, G. A. (2025). Firm attributes, stakeholder pressure and environmental disclosure of listed non-financial firms in Nigeria. PhD Thesis submitted to the College of Postgraduate Studies, Caleb University Lagos..

Abstract: Background: Gen Z's investment decisions are increasingly influenced by behavioral biases including overconfidence, herding, and anchoring, driven by digital exposure and social media. Finfluencers—financial experts on social media sites like Instagram and YouTube—are increasingly influencing these investment decisions. This work....

Keywords: Gen Z, Behavioral biases, Investment decision-making, Finfluencers

[1]. Varma, P., Nijjer, S., Sood, K., Grima, S., & Rupeika-Apoga, R. (2022). Thematic Analysis of Financial Technology (Fintech) influence on the banking industry. Risks, 10(10), 186. https://doi.org/10.3390/risks10100186
[2]. Hayes, A. S., & Ben-Shmuel, A. T. (2024). Under the finfluence: Financial influencers, economic meaning-making and the financialization of digital life. Economy and Society, 53(3), 478–503. https://doi.org/10.1080/03085147.2024.2381980
[3]. Murinde, V., Rizopoulos, E., & Zachariadis, M. (2022). The impact of the FinTech revolution on the future of banking: Opportunities and risks. International Review of Financial Analysis, 81, 102103. https://doi.org/10.1016/j.irfa.2022.102103
[4]. Sivarajah, U., Kamal, M. M., Irani, Z., & Weerakkody, V. (2016). Critical analysis of Big Data challenges and analytical methods. Journal of Business Research, 70, 263–286. https://doi.org/10.1016/j.jbusres.2016.08.001
[5]. Krueger, P., Sautner, Z., & Starks, L. T. (2019). The importance of climate risks for institutional investors. Review of Financial Studies, 33(3), 1067–1111. https://doi.org/10.1093/rfs/hhz137.

Abstract: In the era of liberalization, privatization, globalization emerging trends that enhance business opportunity in the economy. The economy is a hub for the development in terms of political, social and economical events that helps in turning the demand into avenues. Time and changes have also given chance to women for engrossing their skills, knowledge, abilities to comply with the opportunities available for them. It is peak time when these changes bring women entrepreneurs to the economy and encourage the mainstream with the under privileged tribal areas. With the business....

Keywords: Women Entrepreneur, Self Help Group, Socio Economic Status, Tribal Areas

[1].
http://knoema.com> Demographics
[2].
http://datareports.com>reports
[3].
http://ststicstimes.com>india
[4].
Meena.S, Prasad. H, (2021) “An Evaluative study performance of SHG in tribal sub regions of Rajasthan”, International Journal of Current Microbiology and Applied Science, Vol 10 (1): 2916-2933.
[5].
Agarwal.H, (2018) “Empowerment of women through SHG – A case study of Banswara District Rajasthan” , International Journal of Research and Innovation in Social Science Vol 2 (II) pp 15-19, ISSN -2454-6186.

Abstract: This article presents a comprehensive analysis aligned with the first research objective, which aims to evaluate the performance and growth of mutual funds in India. The study is structured into two key segments. The first segment assesses the growth and performance of mutual funds by examining critical indicators such as Asset Under Management (AUM), industry-wide resource mobilization, and the rate of return of top-performing mutual fund schemes. The second segment undertakes a comparative evaluation of mutual fund returns vis-à-vis other widely adopted investment....

Keywords: Mutual Funds, Asset Under Management (AUM), Investment Alternatives, Performance Evaluation, Indian Financial Market

[1].
Adhikari, A., Ghosh, A., & Sharma, R. (2020). Performance evaluation of equity-oriented mutual funds in India: A decade-long review. Journal of Financial Markets and Investment, 15(2), 55–68.
[2].
Agrawal, D. (2011). Investor behavior and trust structure in mutual fund performance: An empirical study. Indian Journal of Finance, 5(6), 28–36.
[3].
Arora, H. (2015). Performance evaluation of mutual funds: An empirical study on equity diversified mutual fund. International Journal of Management and Commerce Innovations, 3(1), 114–123.
[4].
Arora, H., & Raman, A. (2020). Performance analysis of selected equity-oriented mutual funds in India. Journal of Economics and Financial Analysis, 5(1), 67–78.
[5].
Ashraf, M., & Sharma, R. (2014). Performance evaluation of mutual funds in India: A study of selected equity-oriented schemes. Indian Journal of Research in Capital Markets, 1(3), 42–53..

Abstract: This research examines how online trust, customer satisfaction, and electronic word of mouth (e-WOM) contribute to building customer loyalty in the e-commerce industry. Employing a quantitative approach, data were gathered from 300 online shoppers using a structured survey. Statistical analyses, including correlation, multiple regression, one-way ANOVA, and t-tests, were used to explore variable relationships and demographic differences. Findings....

Keywords:E-commerce, Customer Retention, Digital Trust, User Satisfaction, Peer Recommendations
JEL Classification Number: M31, L81

[1].
Al-Bourini, F. A., Aljawarneh, N. M., Almaaitah, M. F., Altahat, S., Alomari, Z. S., & Sokiyna, M. Y. (2021). The role of E-Word of mouth in the relationship between online destination image, E-satisfaction, E-Trust & E-Service quality for international tourists perception. Journal of Information Technology Management, 13(Special Issue: Big Data Analytics and Management in Internet of Things), 92–110.
[2].
Fadilla, N. (2023). E-service quality, e-word of mouth, customer trust, and repurchase intention. Operations Management and Information System Studies, 3(4), 287–295.
[3].
Pambudi, R., Manggabarani, A. S., Supriadi, Y. N., & Setiadi, I. K. (2025). Boosting repurchase rates in B2C e-commerce: the role of customer satisfaction and relationship factors. Multidisciplinary Science Journal, 7(3), 2025096–2025096.
[4].
Sanapang, G. M. (2022). The effect of e-service quality and e-trust on repurchase intention through E-Word of Mouth (E-WOM) as an intervening e-commerce Shopee on the Y Generation in Makassar City. Scientium Management Review, 1(2), 17–25.
[5].
Shahzad, M. F., Xu, S., An, X., & Javed, I. (2024). Assessing the impact of AI-chatbot service quality on user e-brand loyalty through chatbot user trust, experience and electronic word of mouth. Journal of Retailing and Consumer Services, 79, 103867.

Abstract: RESUMO Considerando a relevância da atividade rural para a economia da região, este estudo foi realizado com escritórios de contabilidade da cidade de Cacoal/RO, com o objetivo de identificar quantos escritórios prestam serviços aos produtores rurais, quais serviços são oferecidos e se estes são capazes de atender às necessidades desse público no.....

[1]. BORILLI, S.P.; PHILIPPSEN, R.B.; RIBEIRO, R.G.; HOFER, E. O uso da contabilidade rural como uma ferramenta gerencial: um estudo de caso dos produtores rurais no município de Toledo, PR. Revista Ciências Empresariais da UNIPAR, Toledo, v.6, n.1.
[2]. CALLADO, A. A. C; CALLADO, A. L. Gestão de custos para empresas rurais. 2005. Disponível em:
<https://bibliotecas.sebrae.com.br/chronus/ARQUIVOS_CHRONUS/bds/bds.nsf/BD359BD 37FC63F803257003005BBC4F/$File/NT00031896.pdf> Acesso em: 07 dez. 2022.