Samuel Uchezuike Ani

Cash Flow Management and Profitability Outcomes in Nigerian Healthcare Firms: An Empirical Assessment

This study examined the effect of cash flow management on the profitability of Nigerian healthcare firms between 2012 and 2022, with Return on Equity (ROE) serving as the measure of profitability. The specific objectives were to assess how Operating Cash Flow (OCF), Cash Conversi...

Digital Payment Adoption and Profitability Spillovers in Nigerian Deposit Money Banks: A Sectoral Analysis

This study examined the effect of digital payment adoption on the return on assets (ROA) of Nigerian Deposit Money Banks between 2013 and 2023. The specific objective was to assess how Electronic Banking Income (EBI), POS Terminals Deployment (POSD), Mobile Banking Transaction Vo...

Firm Growth and Financial Performance of Listed Consumer Goods Firms in Nigeria: The Role of Turnover, Equity and Total Assets

Firm growth is often interpreted as an indicator of corporate strength, yet expansion in sales, equity, and assets does not necessarily translate into superior profitability. This study therefore shifts the focus from the magnitude of firm growth to the quality and profitability...

Firm Growth and Financial Performance of Listed Consumer Goods Firms in Nigeria: The Role of Turnover, Equity and Total Assets

Firm growth is often interpreted as an indicator of corporate strength, yet expansion in sales, equity, and assets does not necessarily translate into superior profitability. This study therefore shifts the focus from the magnitude of firm growth to the quality and profitability...