GPH-International Journal of Business Management

FACTORS INFLUENCING MAJOR SELECTION AMONG HIGH SCHOOL STUDENTS IN NORTHERN VIETNAM: THE MEDIATING ROLES OF CAREER IMAGE AND EMPLOYMENT OPPORTUNITY BELIEF

Hoa Thi Phuong Bui — 2026-04-09

This study aims to examine the factors influencing major selection among high school students in Hanoi, with a particular focus on clarifying the mediating roles of career image and belief in employment opportunities. Using a quantitative research approach, data were collected via questionnaire from 410 high school students in Northern Vietnam and processed using SPSS 25.0 and AMOS 24 software. The results indicate that career outcome expectations, self-efficacy beliefs, family orientation, peer roles, media information accessibility, and school-based career guidance and counseling all positively affect career image and employment opportunity belief, which in turn indirectly influence students' major selection decisions. In addition, the findings also confirm the mediating role of career image and belief in employment opportunities in these relationships. Based on these findings, the study proposes several recommendations for educational institutions and policy-makers to enhance the quality of career guidance for high school students.

MACROECONOMIC DETERMINANTS OF FOREIGN DEBT IN NIGERIA: EVIDENCE OF GRANGER CAUSALITY

PAMOGHO, Monday Benedict — 2026-04-11

The research was informed by the necessity to analyze the macroeconomic factors of foreign debt in Nigeria through the Granger Causality Approach. The macroeconomic determinants that have been used are gross domestic product, consumer price index, domestic credit, productivity index, population, foreign reserve and balance of payment account. Secondary data was used to cover the years 1981-2023 after which the data of the central bank of Nigeria statistical bulletin data was used, and the descriptive statistics was applied to understand the behavior of the data set used. The outcome of the Granger causality test showed that has no causality between foreign debt and the macroeconomic variables under study with one-way causality being foreign debt to consumer price index and gross domestic product. The study ends by concluding that foreign debt facilitates gross domestic product and consumer price index recommends that conscious effort be consciously made by the government in ensuring that borrowed fund are invested in economic activities that has the capacity to spur development of the economy because foreign debt have the potential of promoting gross domestic product.

Public Sector Expenditure and Economic Development in Nigeria

Ugorji, Aloysius Madubuike — 2026-04-12

Motivated by the need to predict economic development through the various expenditure types of the government, the study covers government recurrent and capital expenditure over the period of 1981 - 2023. The study employed time series secondary data obtained from the Central Bank of Nigeria’s Statistical Bulletin. Stationarity/unit root, cointegration, lag-length selection criteria, and error correction tests were employed. The findings revealed that Nigeria’s human development index (proxy for economic development) is most sensitive to variations in recurrent expenditure among all the explanatory variables in the study. Both expenditure patterns are valuable in explaining variations in Nigeria’s economic development. The study recommended that there should be proper monitoring of the projects by the supervising agencies to safeguard these expenditures against abandonment and the Nigerian government should increase expenditures in education for the enhancement of human capital development for overall economic development in Nigeria. Proper project monitoring should be embarked upon by the executive to safeguard these huge expenditures and avoid project abandonment. The government should set a national plan for agricultural development as it has great potentials to generate massive employment through the value chain for the improvement of the country’s economic development.

BOARD SIZE AND INDEPENDENCE SIGNALS INTO PROFITABILITY OF DEPOSIT MONEY BANKS

Jumbo, Queeneth Akowamgi — 2026-04-12

This study investigates the impact of board size and board independence on the profitability of Nigerian deposit money banks over the period 2015 to 2024. Recognizing the critical role of corporate governance in shaping financial performance, the research focuses on thirteen banks, namely Access Bank Plc, EcoBank Plc, Unity Bank Plc, First City Monument Bank Plc, Fidelity Bank Plc, First Bank of Nigeria Plc, Guaranty Trust Bank Plc, Stanbic IBTC Bank Plc, Sterling Bank Plc, United Bank for Africa Plc, Union Bank Plc, Wema Bank Plc, and Zenith Bank Plc. Employing an ex-post facto research design, the study utilizes secondary data sourced from the annual reports of the sampled banks. The dependent variable, Return on Assets, is modeled as a function of board size and board independence. The study adopts panel econometric techniques, beginning with panel unit root tests to assess stationarity, followed by estimation using pooled Ordinary Least Regression Analysis, fixed and random effects models, model selection tests including the Hausman and Breusch-Pagan LM tests, panel cointegration analysis, and finally, a panel Autoregressive Distributed Lag approach with an error correction mechanism to capture both short- and long-run dynamics. Results indicate that both board size and board independence positively and significantly influence Return on Assets, with long-run adjustments suggesting a rapid realignment toward equilibrium following deviations. The findings affirm that governance structures not only provide oversight and strategic guidance but also serve as credible signals of managerial quality and firm stability. The study concludes that enhancing board independence and maintaining an optimal board size are critical for improving bank profitability. Recommendations include prioritizing the appointment of independent directors, optimizing board composition, reinforcing corporate governance enforcement by regulators, and fostering continuous capacity building for board members to ensure sustainable financial performance.

SELLERS’ FACEBOOK ENGAGEMENT AND ITS INFLUENCE ON CUSTOMERS’ BUYING DECISION

Diongzon, Shaira Luna R. — 2026-04-13

This study examined the relationship between sellers’ Facebook engagement and customers’ buying decision among restaurant businesses in Palompon, Leyte, Philippines. Using a quantitative descriptive-correlational design, data were collected from restaurant owners and customers through structured questionnaires. Findings revealed that sellers generally demonstrated a very high level of Facebook engagement, while customers exhibited a high level of buying decision influenced by online interactions. Restaurants with more proactive and interactive Facebook strategies showed stronger customer responses compared to others. The analysis further established a very strong and statistically significant positive relationship between Facebook engagement and customer buying decision, indicating that increased online engagement leads to higher purchase intention. The findings highlight the importance of social validation, interactive communication, and trust-building in influencing consumer behavior. The study recommends that businesses strengthen personalized, localized, and data-driven social media strategies to enhance customer engagement and conversion.

EFFECT OF MANAGEMENT AUDIT ON QUALITY OF AUDIT REPORT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Gboeoloo, Hope Sampson — 2026-04-19

This study empirically examined the effect of management audit on quality of audit reports, with a specific focus on listed consumer goods firms in Nigeria between 2020 and 2024. The study had three main objectives: to determine the effect of firm policies on audit quality; to examine the impact of organizational structure on audit quality; and to assess the influence of firm profitability on audit quality. The dependent variable, audit quality, was proxied by audit firm size while the independent variables firm policies, organizational structure, and profitability served as proxies for management audit. A sample of ten (10) consumer goods companies quoted on the Nigerian Exchange Group (NGX) was selected using purposive sampling. The study adopted a quantitative approach and relied solely on secondary data extracted from the audited financial statements of the selected firms. The data were analyzed using panel regression techniques to assess the relationships between the variables. The findings revealed that firm policies and organizational structure had negative and statistically insignificant effects on audit quality. However, firm profitability showed a positive and significant effect on audit quality. This suggests that more profitable firms tend to attract higher-quality audit services. Based on these findings, the study recommends: (1) periodic review and reform of internal policies and structures to support audit quality; (2) increased management attention to profitability as a driver of audit quality; and (3) prioritizing investment decisions and market strategies that sustain firm growth and attract reputable audit firms.

ELECTRONIC TAX PAYMENT PRO-MAX AND REVENUE GENERATION: NEW EMPIRICAL EVIDENCE IN NIGERIA

Ifeanyi-Ogbuebunu, Chimezie Rose — 2026-04-19

Electronic revenue collection in developing countries has gained increasing prominence in the policy debate recently. The recent trends in public taxation stress the need of developing a system of tax assessment and collection that involves internet services. Technological innovations have not filtered through to the daily working reality of tax officials. The aim of this study is to empirically analyze and derive empirically the relationship between electronic tax payment pro-max and revenue generation; new empirical evidence in Nigeria. ex-post facto research were adopted and time series data from 2000-2023 were collected from the central Bank of Nigeria statistical bulletin, National Bureau of Statistics, annual Central Bank of Nigeria reports and Federal Inland Revenue Service. Descriptive Statistics, ordinary least square regression analysis, stationarity test, Augmented Dickey Fuller test, Autoregressive Distributed Lag, Bound Test, Lag length selection, cointegration test was used in analyzing the data with the aid of E-view version 12.0. The empirical results indicated at 0.05 levels of significant, electronic tax filling and electronic tax registration positively and significantly relate to personal income tax. The study therefore conclude that there is a strong relationship between electronic tax payment pro-max and revenue generation and recommends that Nigerian tax authorities should streamline and expand accessibility of their electronic registration system, ensuring it is user-friendly and available across both urban and rural areas. Nigeria should focus on optimizing the electronic filing system by ensuring that it accommodated various tax types and is accessible during peak filing periods.

BEHAVIOURAL DATA ANALYTICS ON CUSTOMER CHURN REDUCTION IN TELECOMMUNICATION SERVICES IN RIVERS STATE

NNENANYA, DORIS AKUNNE — 2026-04-24

This study examined the influence of behavioural data analytics on customer churn reduction in telecommunication services in Rivers State. Specifically, it focused on two dimensions of behavioural data analytics: social network behaviour analysis and customer usage analytics, while reduced switching intention was used as a measure of customer churn reduction. The study adopted a survey research design, collecting data from 324 telecom subscribers using a structured questionnaire. Descriptive statistics, correlation, and multiple regression analyses were employed to analyze the data. The findings revealed that both social network behaviour analysis (r = 0.612, p < 0.05) and customer usage analytics (r = 0.658, p < 0.05) have significant positive relationships with reduced switching intention. The regression analysis further showed that these two dimensions together explained 52.3% of the variance in reduced switching intention (R² = 0.523, F = 167.91, p = 0.000), with both predictors being significant contributors. The study concludes that behavioural data analytics is a critical tool for enhancing customer retention in the telecom sector, as understanding social interactions and usage patterns enables proactive strategies to reduce churn. It is recommended that telecom providers leverage social network insights and usage analytics to design personalized retention strategies and strengthen subscriber loyalty. The study contributes to knowledge by empirically linking behavioural data analytics to customer churn reduction and supporting the application of the Theory of Planned Behaviour in understanding subscriber retention behaviour.

ENTREPRENEURIAL ORIENTATION AND FIRM SURVIVAL IN RIVERS STATE'S HOSPITALITY INDUSTRY: EVIDENCE FROM SMALL AND MEDIUM-SIZED HOTELS

E. O. JOSEPH. OSHI — 2026-04-26

Small and medium-sized hotels in Rivers State, Nigeria, face persistently high attrition rates, with a significant proportion unable to sustain operations beyond their formative years. While entrepreneurial orientation (EO) has been extensively linked to firm performance in developed economies, its specific role in determining the survival of small and medium-sized hotel enterprises in Rivers State remains empirically underexplored. Anchored in Effectuation Theory (Sarasvathy, 2001), this study examines the relationship between entrepreneurial orientation and firm survival among owner-managers of small and medium-sized hotels in Rivers State, Nigeria. A cross-sectional survey design was employed, with data collected from 117 owner-managers drawn from a registered population of 285 small and medium-sized hotels in Rivers State as documented by the Rivers State Ministry of Culture and Tourism (2023). Entrepreneurial orientation was operationalised through three dimensions: innovativeness, proactiveness, and risk-taking. Firm survival was assessed through operational continuity and adaptive capacity. Pearson Product Moment Correlation analysis was used to test the hypothesised relationships. Results reveal a strong positive relationship between innovativeness and firm survival (r = 0.708, p < 0.05), a moderate-to-strong positive relationship between proactiveness and firm survival (r = 0.661, p < 0.05), and a moderate positive relationship between risk-taking and firm survival (r = 0.619, p < 0.05). The findings suggest that hotel owner-managers who exhibit higher levels of entrepreneurial orientation demonstrate significantly stronger survival outcomes in the volatile, infrastructure-constrained operating environment of Rivers State. The study contributes empirical evidence to the EO–survival discourse and offers actionable insights for hoteliers, hospitality industry bodies, and state-level enterprise policy.