GPH-International Journal of Social Science and Humanities Research

INDIGENOUS ORTHOPAEDICS SYSTEM AMONG THE JUKUN OF WUKARI LOCAL GOVERNMENT AREA, TARABA STATE

Tanko Angyetsokwa Adihikon — 2026-03-31

This paper examines the nature and practice of indigenous orthopedics system among the Jukun in Wukari Local Government Area. Pre-colonial Africans were highly innovative, inventive and development conscious, and this is confirmed by their ability to independently use herbs, roots, bark of trees, animals, soil and medical ideas or techniques in healing or solving medical problems. Wukari has been one of the areas or places in northern Nigeria where man was able to engage in ethno-medical doctoring. The paper, however, assesses the practice of indigenous or traditional orthopedics system among the Jukun. It establishes that traditional orthopedics system plays important roles in health care delivery. However, some factors like dearth of practitioners, loss of interest by the young ones, Christian beliefs and teaching, urbanization, and deforestation have been factors militating against the effective practice of traditional orthopedic system among the Jukun in Wukari Local Government Area. Methodologically, both primary and secondary sources of historical data were adopted. The paper concludes by asserting that enormous potentials and opportunities exist in the traditional orthopedics system among the Jukun as a veritable tool for health care delivery.

EARNINGS MANAGEMENT PRACTICES AND CORPORATE VALUE OF LISTED PHARMACEUTICAL COMPANIES IN NIGERIA

SUNNY-JOE YOUNG ACHESEOMIE — 2026-04-04

This study investigated the relationship between earnings management practices and the corporate valuation of listed pharmaceutical companies in Nigeria. The ex post facto research design was adopted as the appropriate research design. Data was collected from a sample of six relevant companies for a period of thirteen years - from 2010 to 2022. Data was extracted from the audited annual reports of the selected companies. Earnings management practices was measured using discretionary accruals management (DAC), and real activities management (REC) while corporate valuation was measured using company specific market capitalization (MCP), and book value (BKV). Additionally, firm size, measured by the log of total assets was included in the modelling to account for the effects of moderating variables. In addition to several diagnostic tests, the panel least square (PLS) estimation method was used for data analysis. The findings revealed that discretionary accruals management had a consistently negative but statistically insignificant relationship with both measures of corporate value - suggestive of its limited impact on corporate valuation in the sector. In contrast, real activities management reported significant relationships with all firm value measures. It positively influenced market capitalization indicating short-term boosts to market-based valuation metrics. However, it had a significant negative effect on book value, reflecting the depletion of resources and erosion of intrinsic asset value associated with operational manipulations. Based on the findings, the study recommended that companies adopt balanced earnings management practices, and also reduce excessive reliance on real activities management. It is further recommended that regulators should strengthen oversight mechanisms to reduce earnings manipulation and ensure compliance with financial reporting standards.

Peer Relations As Predictors of Emotional Promiscuity Among Undergraduate Students

Chikwendu, Chimezie Emmanuel — 2026-04-08

The study investigated peer relations as predictors of emotional promiscuity among undergraduate students. Ninety-five (95) undergraduate students comprising 59 females and 36 males with a mean age of 20.96 and SD of 2.15 were selected using multi-stage (cluster, simple random: by balloting and purposive) sampling techniques as participants from Enugu State University of Science and Technology, Enugu. Jones (2011) Emotional Promiscuity Scale (EPS) and Aydoğdu (2022) Peer Relationship Scale were used for data collections, correlational design was adopted, while Hierarchical Multiple Regression statistics with the aid of SPSS version (27) to manage the data. Findings shows that peer relation (popularity Stβ= .201, t= 1.214, trust Stβ= -.137, t= -.671, insightfulness Stβ= .148, t= .790 at p< .05) did not predict emotional promiscuity. Hence, future researchers should investigate other variables that can cause or bring about significant prediction of emotional promiscuity.

Green Selling Antecedents and their effects on Business Performance of Fast-Food firms in Port Harcourt, Nigeria

Preston Igeoma IHUNWO — 2026-04-08

This study investigated the relationship between green selling and business performance of fast-food firms in Port Harcourt, Rivers State. In response to the growing environmental consciousness and the increasing emphasis on ecological business activities, firms are delving into green strategies as source of competitive advantage. Particularly, this study examines the effect of green innovation and eco-labeling on some of the critical performance metrics. The study adopted a cross-sectional research design and primary data were collected and analyzed to determine the extent of relationships among the study variables. The aftermath findings of the study shows that green selling practices, particularly green innovation and eco-labeling have significant and positive outcomes on business performance proxies on well as staff drive and organizational goodwill. The study concludes that adopting green selling strategies would enhance firm’s performance and reinforce competitive positioning among fast-food firms. It therefore recommends that business executives and owners prioritize inventive and environmentally responsible reforms to improve organizational performance.

AN ARDL APPROACH TO MACROECONOMIC DETERMINANTS OF FOREIGN DEBT IN NIGERIA

PAMOGHO, Monday Benedict — 2026-04-11

Following the desire to investigate the macroeconomic determinants of foreign debt in Nigeria, the study used the Autoregressive Distributive Lag (ARDL) with the help of gross domestic product, consumer price index, domestic credit, productivity index, population, foreign reserve and balance of payment account as the utilised macroeconomic determinants. The secondary data used was the Central Bank of Nigeria statistical bulletin and was used between the year 1981 and 2023 and unit root test augmented Dickey Fuller test was used to test the stationarity of the data set used. The unit root test value indicated that after the initial differencing, the data set were stationary whereas the ARDL value indicated that in the short term, the consumer price index, gross domestic product and population were significant in explaining the external debt in Nigeria whereas balance of payment, domestic credit, productivity index and external reserve were not. The result that should have been obtained in the error correction is that the rate of error correction during the period was at 51.3. The study concludes that the macroeconomic variables that are critical in explaining the foreign debt of Nigeria include gross domestic product, consumer price index and population and recommends that among others, deliberate effort should be consciously made by the government in providing environment that will enable business strive being a striving business will help contribute to the overall gross domestic product which have been seen to be a key determinant of foreign debt in Nigeria.

Corporate Tax Revenue and Government Spending: Implications for Employment in Nigeria

Para, Bello — 2026-04-12

This study examines the relationship between corporate income tax, total government expenditure, and unemployment in Nigeria over the period 1994–2023. Recognizing the pivotal role of fiscal policy in shaping labor market outcomes, the research investigates whether corporate tax revenues and government spending significantly influence unemployment levels in both the short and long run. The study adopts an ex-post facto research design using secondary data sourced from the Nigerian Revenue Service Tax Promax, the National Bureau of Statistics, and the Central Bank of Nigeria. Time-series econometric techniques are employed, including stationarity tests using the Augmented Dickey–Fuller method, Autoregressive Distributed Lag modeling, Bounds cointegration test, and the long-run ARDL/Error Correction Model. Empirical results reveal that corporate income tax exhibits a positive and statistically significant relationship with unemployment, suggesting that higher tax burdens on corporations may constrain business expansion and labor absorption. Conversely, total government expenditure demonstrates a negative and significant relationship with unemployment, indicating that government spending, when targeted effectively, can stimulate employment. The Bounds cointegration test confirms a long-run equilibrium relationship among the variables, while the ARDL estimates capture both short-run and long-run dynamics. These findings underscore the importance of efficient fiscal policy implementation, highlighting that strategic allocation of government expenditure toward employment-intensive sectors is crucial for reducing unemployment. The study recommends the optimization of corporate tax policies, prioritization of labor-absorptive government spending, and continuous monitoring of fiscal impacts on the labor market to enhance employment outcomes in Nigeria.

TAX SAVING AND MARKET VALUE OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Nwaiwu, Johnson Nkem — 2026-04-12

This study investigates the relationship between tax savings, research and development expenditures, and the market value of quoted deposit money banks in Nigeria. The research specifically examines how tax optimization strategies and innovation-related investments influence share prices, using a sample of sixteen banks over a period of 2012-2023. The study adopts an ex-post facto design, employing secondary data extracted from the annual reports and audited financial statements of the sampled banks. The analytical framework comprises panel unit root tests to assess stationarity, panel regression models including pooled, fixed, and random effects, model selection tests such as the Hausman and Lagrange Multiplier tests, panel cointegration tests, and panel Autoregressive Distributed Lag /error correction models to capture both short-run dynamics and long-run equilibrium relationships. Findings reveal that both tax savings and Research and Development expenditures have significant positive effects on the market value of banks, with firm size also exerting a strong influence on share price. The long-run Autoregressive Distributed Lag results indicate that tax savings increase share price by 0.845 units, while Research and Development expenditures increase it by 0.512 units, with deviations from equilibrium corrected at a rate of 62.2% annually. These results confirm that tax efficiency and innovation investment are critical determinants of shareholder value in the Nigerian banking sector. The study recommends that banks implement structured tax planning and strategic Research and Development investment frameworks, while regulators encourage transparent disclosure to enhance market confidence and long-term value creation.

Sectoral Bubbles in the Nigerian Exchange Group: Evidence and Insights

Daniel Dornubari Sunday — 2026-04-12

This study investigated the existence of sectoral bubbles in the Nigeria Exchange Group using monthly data over the period 2007:M01 – 2023:M12. The study specifically examines the stock returns of six different NGX indices, namely NGX 30, NGX 50, NGX Industrial, NGX Consumer Goods, NGX Oil and Gas, and NGX Premium to detect the presence of bubbles. This collaborates with the motivation to verify the resiliency of specific sectors within the Nigerian Exchange Group in response to the contagion effects of the global financial crisis of 2007-2008, the bubble of 2012-2014, and the events of April 2017, as identified by the Central Bank of Nigeria. The research collected data from many sources, including the Central Bank of Nigeria, Nigeria Bureau of Statistics, and the Nigerian Exchange Group statistics bulletins. The research used descriptive statistics and the generalized backwards supremum augmented Dickey-Fuller (BSADF) date-stamping procedures at a 95% confidence interval to examine the data. The investigation revealed the existence of several bubbles in many indices, including NGX 30, NGX 50, NGX Industrial, NGX Consumer Goods, NGX Oil and Gas, and NGX Premium. The investigation determined that there are several bubbles present in all of the studied sectors of the Nigerian Exchange Group. Among others, the study recommended that the Nigerian Exchange Group should actively participate in investors' education. When there is increasing awareness of the dangers associated with bubbles, it will aid in preventing irrational enthusiasm. Also, investors who has higher level of education are known to be more inclined to make well-informed decisions and are less likely to contribute to the emergence of speculative bubbles.