International Research and Academic scholar society

IRASS Journal of Economics and Business Management

Issue-2(February), Volume-3 2026

1. Effect of Value Chain Management Practices on Organizational Performan...
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SODJE, E.E*, OLANNYE, A.P
Department of Marketing and Entrepreneurship, Delta State University, Abraka
1-5
https://doi.org/10.5281/zenodo.18632899

The Nigeria brewery industry plays a significant role in the country‘s manufacturing and consumer goods sectors, contributing to employment, revenue generation and Gross Domestic Product (GDP). The study examined the effect of value chain management practices on organizational performance in the Nigeria Brewery Industry. The study adopted the cross sectional survey research design method to investigate the effect of value chain management practices on organizational performance in the Nigeria Brewery Industry. The population were restricted to individuals who possess direct involvement and expertise in Value Chain Management (VCM) in one (1) major brewery in Nigeria; Guinness Nigeria Plc Benin-City, Edo State. The total population of the study were 349 employees. The findings indicated that there was an overwhelming positivity among the variables: with inbound logistics and organizational performance, outbound logistics and organizational performance, all showed a significant effect on the dependent variable. The study concluded that efficient inbound logistics ensures that inputs and raw materials are available when needed, thereby minimizing production delays and resource wastage. It was therefore recommended that organizations should develop robust and reliable distribution channels that ensure timely delivery of goods to customers and retailers. Partnerships with reputable logistics service providers can enhance reach and efficiency.

2. FAMILY-OWNED BUSINESS MODEL AND FIRM SURVIVAL OF BUSINESSES IN SOUTH-S...
2

IWEGUE, Nelly Chinwewa*, EBOH,...
Department of Marketing and Entrepreneurship, Faculty of Management Sciences, Delta State University, Abraka
6-12
https://doi.org/10.5281/zenodo.18632986

This paper established the effect of family owner business model and firm survival of businesses in South-South Nigeria. The main objectives of this paper examined the effect of family-owned business model on firm survival of businesses in South-South Nigeria. Cross sectional survey research design was adopted for the study and Taro Yamane‟s formula (1964) was used in determining the sample size. A total of 78 respondents drawn from selected businesses operating in Edo and Delta States participated in the study. To ensure the soundness of the research instrument, the Content Validity was used to test for the validity of instrument, while the Split-Halves Method was used in testing for the reliability of the instrument. Seventy eight (78) copies of questionnaire were distributed, while seventy copies were correctly filled, returned and used for the analysis. Ordinary Least Square multiple regression was used for the analysis. In testing the research hypotheses formulated in line with the specific objectives, the regression statistical tool was applied. The findings indicate significant effect between family ownership structure and firm survival. Second, that significant positive effect exists between succession planning model and firm survival. Third, that there is a significant linear relationship between internal grooming model and firm survival. The study concluded that family ownership structure, succession planning model and internal grooming model have significant effect of businesses in South-South Nigeria. The researcher recommended that owner-managers of family businesses in Southern Nigeria should embrace the retirement age in the nation‟s civil service and the multinational companies and discards their work-for-life attitude so as to prevent age-related challenges from hampering the fortunes and perpetuity of the businesses. This is important because family businesses are heavily dependent on their owners, not only for their leadership and drive but also for their connections and technical know-how.

3. Impact of Creativity, Innovation, Self-Efficacy, and Opportunity Recog...
5

Felix Ijeh*, Babatimilehin Ola...
Department of Economics, Adeyemi Federal University of Education, Ondo Nigeria
13-19
https://doi.org/10.5281/zenodo.18638015

The study examines the impact of creativity, innovation, self-efficacy, and opportunity recognition on entrepreneurial intention among tertiary institution students in Ondo State. A quantitative and cross-sectional research design was employed to test a priori hypotheses and ensure analytical rigor through the use of statistical techniques. The study population comprised final-year students who had undergone formal entrepreneurial education and were therefore positioned as potential entrepreneurs at a critical career decision point. Participants were drawn from the Departments of Business Administration/Business Education at Adeyemi Federal University of Education, Ondo; Adekunle Ajasin University, Akoko; Federal Polytechnic Ile-Oluji; and Rufus Giwa Polytechnic, Owo. Using a simple random sampling technique, a sample of 346 respondents was selected from a population of 2,600 registered students, as determined by the Taro-Yamane formula. Data were analyzed using Structural Equation Modeling via Smart PLS. The findings reveal that all examined variables are positively and statistically significantly correlated with predicting entrepreneurial intention. Innovation emerged as the strongest predictor, followed by self-efficacy, creativity, and opportunity recognition. The study concludes that strengthening these attributes through entrepreneurship education can significantly enhance entrepreneurial intention among tertiary students. The study recommended that tertiary institutions should redesign entrepreneurship curricula to emphasize experiential learning, creativity development, and innovation-driven projects, such as business simulations, design thinking, and problem-based learning.

4. TAX AGGRESSIVENESS AND MARKET VALUE OF -MANUFACTURING FIRMS IN NIGERIA
1

Amon Ton-awaji*, Asian Umobong...
Department of Accounting, University of Port Harcourt, Rivers State
20-32
https://doi.org/10.5281/zenodo.18789451

The study examined the effect of tax aggressiveness on market value of listed manufacturing firms in Nigeria for the period 2005 to 2024 using secondary data derived from financial statements of the firms examined. Study was carried out using purposive sampling method based on available data and establishing relationships amongst the variables based on multiple regression analysis. The study also used Haussmann test to determine appropriate model and Granger causality test to determine direction of effect. The random effect estimation framework non-debt tax shield significantly and positively affects market price but the effect of debt tax shield is insignificant. Debt tax shield and non-debt tax shield exert significant effects on Tobin Q of manufacturing companies in Nigeria, although the effect of debt tax shield is negative, while those of Non debt tax shield is positive. Based on findings, the study recommended that non cash flow strategies that do not encourage violation of debt covenants should be pursued to enhance market performance policy makers devise an optimal debt tax shield regime that enable the firms to avoid debt covenants defaults and prevent excessive borrowing that can cause bankruptcy as the usefulness’s of debt tax shield in firm value is tied to lesser and more manageable debt levels among manufacturing companies in Nigeria.





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