Welcome to WASMSR Journal Portal
Discover peer-reviewed research articles, submit your work, and explore high-quality scholarly publications in social and management sciences.
About the Journal
The West African Social and Management Sciences Review (WASMASR) is a peer-reviewed, open-access journal dedicated to publishing high-quality research in social sciences and management studies across West Africa and beyond. The Journal is owned by the Faculty of Social and Management Sciences, Benson Idahosa University.
Latest Published Articles
Fresh from Volume 11 • Peer-Reviewed & Open Access
SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
By Zaharadeen Khamis, sefiat Olanrewaju Muritala ,Hafsat Hayatuddeen ,Sabdat Mummy Abdulsalam
This study examines the financial performance of listed industrial goods firms in Nigeria from 2014 to 2024, a period during which return on investment, proxied by earnings per sha …
NIGERIA’S ACHIEVEMENT OF UNITED NATIONS SUSTAINABLE DEVELOPMENT GOALS: THE ROLE OF THE PROFESSIONAL ACCOUNTANT
By Francis Kehinde EMENI, Sharlywest EBOIGBE, Chiwunba OKAFOR
This study investigates the pivotal role of professional accountants in achieving the United Nations Sustainable Development Goals (UNSDGs) in Nigeria by 2030. Employing a cross-se …
FIRM, INDUSTRY CHARACTERISTICS AND TAX AGGRESSIVENESS IN LISTED MANUFACTURING COMPANIES IN NIGERIA
By Rosemary O. Obasi,Joy Osagie-Oyegue
This study examines the influence of firm characteristics on tax aggressiveness in listed manufacturing firms in Nigeria over the period 2014–2024. Using a random‑effects panel …
MODERATING EFFECT OF GOVERNMENT SUPPORT ON ENTREPRENEURIAL ORIENTATION AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NORTHWESTERN NIGERIA
By Mohammed Bello Idris, Helen Afang Andow
Entrepreneurial orientation are widely acceptable means of resolving challenges of SMEs in Nigeria as they prepare individuals for the establishment and operations of SMEs. This st …
IMPACT OF TAX REVENUE ON BUDGET IMPLEMENTATION IN NIGERIA FROM 2014 TO 2024
By Florence Hamidu ANJILI, Nasiru ABUBAKAR, 3Mohammed Hamza MODIBBO
This study investigates the impact of tax revenue on budget implementation in Nigeria from 2014 to 2024, focusing on three key tax components: Company Income Tax (CIT), Value Added …
REGIONAL SECURITY AND DEMOCRATIC CONSOLIDATION IN WEST AFRICA
By John Danfulani, Kabiru Zubairu,
West Africa’s post-Cold War democratization trajectory has unfolded alongside entrenched regional security challenges, including armed conflicts, terrorism, military coups, and t …