Programme: Accounting

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Author: search.filters.author.Eriabie, SylvesterHas files: Yes

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    Digital transformation and bank capital adequacy in Sub-Saharan Africa
    (Asian Economic and Financial Review, 2026) Alawode, Olufemi Peter; Nwobodo, Helen; Nwobu, Obiamaka; Eriabie, Sylvester; Arogundade, Jamiu
    This study examines the impact of digital transformation elements on the capital adequacy of deposit money banks in Sub-Saharan Africa, isolating the capital adequacy component of the CAMEL performance framework using six proxies of digitalization. An ex post facto study with panel data from listed banks in six countries (2013–2022) was analyzed with descriptive statistics, relevant diagnostic tests, and a random effects regression model, validated by the Hausman test. The findings indicate that financial inclusion, internet utilization, and bank size substantially enhance capital adequacy, whereas technology-related investments diminish it due to financial burdens and cyber risk vulnerabilities. Using ATMs and mobile banking was insignificant, reflecting their maturity as baseline utilities that are already considered basic infrastructure and thus not able to generate a significant impact. The model accounted for 57.6% of the variation in capital adequacy, highlighting the significant yet partial role of digitalization in solvency. Findings highlight that digitalization is not uniformly beneficial; regulators and compliance institutions should integrate digital risks into supervisory frameworks, and banks should prioritize initiatives that strengthen prudential outcomes. The study extends digital transformation literature by addressing capital adequacy, offering evidence-based insights for balancing innovation with systemic stability in Sub-Saharan Africa.
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    Adoption of Artificial Intelligence for Fraud Detection in Deposit Money Banks in Nigeria
    (2024 International Conference on Science, Engineering and Business for Driving Sustainable Development Goals, 2024) Ayeni, Timi Joshua; Durotoye, Elizabeth Oyewunmi; Eriabie, Sylvester
    This paper investigates the integration of artificial intelligence (AI) for fraud detection in internationally authorised banks, focusing on Nigerian banking institutions. The research was conducted exclusively within the Information and Communication Technology (ICT) departments of eight international authorised banks in Nigeria. The study administered questionnaires to bank staff in order to gather in-depth insights using a descriptive survey research design and quantitative methods. The questionnaire format was chosen for its ability to elicit detailed information relevant to the research inquiry. Data analysis was performed using Statistical Package for the Social Sciences (SPSS) and Structural Equation Modelling—Partial Least Squares (SEM-PLS), revealing a significant positive correlation between AI utilisation and enhanced fraud awareness. The findings suggest that AI implementation can significantly enhance the quality and security of banking transactions. In conclusion, the study advocates for deposit money banks to embrace AI technologies in their operations and collaborate with reputable cybersecurity firms for ongoing updates and support
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    SOVEREIGN BOND AND STOCK MARKET RETURNS IN A RISING ECONOMY
    (JOURNAL OF LAW AND SUSTAINABLE DEVELOPMENT, 2023) Omodero, Cordelia Onyinyechi; Jones, Ebieri; Ekundayo, Olugbenga; Eriabie, Sylvester
    Purpose: The aim of this study is to examine the impact of government bonds on Nigeria's stock market performance. Theoretical framework: This work adopted the model of Khan and Zaman (2012) which used multiple regression method to investigate the link between macroeconomic factors and stock values in Pakistan's Karachi Stock Exchange. Design/methodology/approach: The research period runs from 2005 to 2022, and uses the secondary form of data and the ordinary least squares approach. Other analytical examinations include normalcy, stability, interconnectivity, and autocorrelation testing. Findings: The results show that the Federal Government's unique bond does not considerably and favorably impact stock market performance. The stock outcome also demonstrates that interest rates are extremely unfavorable to stock market returns. Research, Practical & Social implications: The study concludes that the government can apply other techniques to diversify bonds sold in the stock market. It is imperative that the appropriate authorities manage interest rates and other economic elements that impact stock market performance. Originality/value: The study is valuable since it is one of the first to assess the influence of government bonds in boosting stock market performance in an emerging nation. Although the outcome of the study calls for government action to ensure that state bonds are fascinating to investors, it should also endeavour to improve the sustainability of the country's stock market.
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    Valued added taxation and industrial sector productivity: a granger causality approach
    (Cogent business and Management, 2022) Omodero, Cordelia Onyinyechi; Eriabie, Sylvester
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    Oyegoke: Board Gender Diversity and Troubled Firms' Profitability Evidence from Listed Manufacturing Firms in Nigeria
    (International Journal of Economics and Financial Issues, 2025) Oyegoke, Adebusola A.; Iyoha, Francis; Eriabie, Sylvester; Adeyemo, Kingsley A.
    This study aims to understand the weightiness of female board representation in facilitating the optimum performance of troubled firms toward their long-term sustainability. It examined BFGD as the fraction of female board members to the overall number of members on board. Data for the study were sourced from the audited financials of the selected troubled manufacturing firms from 2012 to 2022. Classification of firms into troubled was ascertained using the Altman Z scoring for manufactming firms and analysed using the panel data regression method. The outcome of this study signified that the proportion of the female gender on board has an optimistic, albeit insignificant, influence on selected troubled firms ' performance indicator- ROA. This further buttresses the fact that BFGD is not a propelling force for enhancing troubled firms' performance in Nigeria. Hence, this study recommended that female representation on board should not be merely symbolic or in conformity with societal inclusivity but instead be based on expertise, skills, experience, qualification, and exposme.
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    Tertiary Education Tax, Information Technology Development Levy and Funding of Educational System in Nigeria
    (Journal of Educational and Social Research Vol 13, 2023) Omodero, Cordelia Onyinyechi; Adeyemo, Kingsley Aderemi; Ekundayo, Olugbenga; Omesue, Chukwudi Emmanuel; Eriabie, Sylvester; Lawrence, Imeokparia
    Due to poor funding of education in Nigeria, there has been a lot of instability in the educational system which ranges from frequent industrial revolt to a complete shutdown of schools in the country. The situation has become unbearable for families that now have their wards sitting at home due to no academic activities going on in the institutions of learning. This is not just because of poor governance but has been majorly attributed to limited sources of income available for school funding. The study assesses the effectiveness of tertiary education tax and information technology development levy in providing the needed funds for schools. The secondary data employed for this study cover a period from 2010 to 2021 and the multiple regression model is applied for the analysis. The result reveals that education in Nigeria requires more funds as the tertiary education tax lacks the capacity to adequately fund academic activities in the country. However, information technology development levy exerts a considerable impact on education financing. Therefore, the study proposes that the government should exploit other funding opportunities from other national income sources to augment the tertiary education tax. Also, the government should improve the fiscal planning for education expenditure by reducing the funds for other less essential expenditure responsibilities in the annual budget. The study also suggests that the government should endeavor to address the issues affecting the educators so that they can continue their classroom activities without grievances.