Rowter Journal

Knowledge Management Capabilities and SMES Performance in Computer Village Ikeja, Lagos

2026-08-13T03:04:57+00:00

In today’s knowledge-driven economy, effective management of knowledge resources is critical for the competitiveness and sustainability of small and medium-sized enterprises (SMEs). Despite SMEs’ significant contributions to employment and economic development, particularly in Nigeria, many still face constraints such as inadequate infrastructure, limited technology adoption, and informal knowledge-sharing practices. This study investigates the relationship between knowledge management capabilities—comprising knowledge acquisition, application, storage, and creation—and SME performance within the dynamic context of Computer Village, Ikeja, Lagos. Employing a quantitative survey research design, data were collected from 375 SMEs using structured questionnaires and analyzed through descriptive and regression analyses. The results demonstrate that all four dimensions of knowledge management significantly and positively impact SMEs’ performance, influencing areas such as innovation, operational efficiency, and customer satisfaction. Findings highlight the importance of structured knowledge practices over informal methods to prevent knowledge loss and enhance competitive advantage. The study recommends that SMEs invest in digital tools for knowledge storage, cultivate cultures that encourage sharing and innovation, and leverage external collaborations to enrich knowledge bases. These insights are crucial for business owners, policymakers, and stakeholders aiming to harness knowledge as a strategic asset to drive sustainable growth and resilience in Nigeria’s SME sector.

Board Characteristics and Financial Performance of Listed Insurance Companies in Nigeria

2026-08-14T03:01:36+00:00

This study examined the impact of board characteristics on the financial performance of listed insurance companies in Nigeria. Specifically, it investigated the effect of board size and board gender diversity on Net Profit Margin (NPM) and Return on Assets (ROA). The study was anchored on Agency Theory and adopted an ex-post facto research design. Secondary data were obtained from the audited annual reports of 16 insurance companies listed on the Nigerian Exchange Group (NGX) over the period 2015–2024. Data were analysed using descriptive statistics, Pearson correlation, and panel regression techniques, with company size and company age included as control variables. The findings revealed that board size had no significant effect on Net Profit Margin but exerted a significant positive effect on Return on Assets, indicating that an optimal board size enhances asset utilization and overall firm performance. In contrast, board gender diversity had no significant effect on either Net Profit Margin or Return on Assets. The study concluded that board size is a critical corporate governance mechanism for improving the financial performance of listed insurance companies in Nigeria, whereas board gender diversity has not yet translated into measurable profitability gains. The study recommends that insurance companies maintain an optimal board size that promotes effective monitoring, strategic decision-making, and accountability. It also recommends that regulatory authorities strengthen corporate governance practices by ensuring merit-based board appointments capable of enhancing firm performance.

Computerized Accounting Information System on Financial Reporting of Deposit Money Banks in Nigeria

2026-08-14T05:55:18+00:00

This study examined the effect of Computerized Accounting Information Systems (CAIS) on the financial reporting of Deposit Money Banks in Nigeria. The study was motivated by the increasing adoption of computerized accounting technologies in the banking sector and the need to enhance the quality, accuracy, timeliness, reliability, and transparency of financial reporting. The study adopted a qualitative research approach based on the secondary method of data collection. Relevant information was obtained from textbooks, peer-reviewed journal articles, online publications, and other documented sources relating to computerized accounting information systems and financial reporting. The study was anchored on the Real Bills Doctrine Theory and the Anticipated Income Theory, which provide a theoretical basis for understanding banking operations and financial reporting practices. Findings from the reviewed literature revealed that computerized accounting information systems significantly improve the quality of financial reporting by enhancing information accuracy, timeliness, reliability, transparency, and decision-making efficiency. The study further found that information quality, user competence, service quality, and information technology are critical determinants of effective financial reporting in Deposit Money Banks. It concluded that the integration of computerized accounting systems enhances operational efficiency, strengthens internal controls, facilitates regulatory compliance, and improves stakeholder confidence in financial reports. The study therefore recommends that Deposit Money Banks should continue investing in advanced computerized accounting technologies, provide continuous training for accounting personnel to improve user competence, strengthen internal control mechanisms within computerized environments, and regularly upgrade their information technology infrastructure to sustain high-quality financial reporting and overall organizational performance.

Corporate Governance Attributes and Financial Performance of Quoted Deposit Money Banks in Nigeria

2026-08-14T07:22:09+00:00

This study examined the relationship between corporate governance attributes and the financial performance of quoted Deposit Money Banks in Nigeria. The study was motivated by the growing importance of effective corporate governance in enhancing transparency, accountability, investor confidence, and the overall stability of the banking sector. Specifically, the study reviewed key corporate governance mechanisms, including audit committee effectiveness, board meetings, and board independence, and their influence on financial performance indicators such as Return on Assets (ROA), Earnings per Share (EPS), Return on Capital Employed (ROCE), and Total Assets. The study adopted a qualitative research design using the secondary method of data collection. Data were obtained from relevant textbooks, peer-reviewed journal articles, regulatory publications, and other credible online sources. The study was anchored on Agency Theory, which explains the role of corporate governance mechanisms in reducing agency conflicts between shareholders and management while promoting effective monitoring and accountability. Findings from the reviewed literature revealed that corporate governance attributes significantly influence the financial performance of quoted Deposit Money Banks, although the effects vary across different governance mechanisms and performance measures. Board independence was found to positively enhance profitability and capital efficiency, while frequent board meetings may produce mixed outcomes depending on organizational circumstances. The study further revealed that firm size moderates the relationship between corporate governance and financial performance, suggesting that governance structures are more effective when aligned with the operational characteristics of individual banks. The study concludes that corporate governance remains a fundamental driver of accountability, transparency, and financial sustainability in the Nigerian banking sector. It therefore recommends that quoted Deposit Money Banks should strengthen board independence, improve the effectiveness of audit committees, ensure optimal frequency of board meetings, and continuously align governance practices with regulatory requirements and international best practices to enhance financial performance and long-term organizational sustainability.

Role of Dividend Policy in Determining the Market Value of Share Companies in Nigeria Stock Exchange

2026-08-14T07:43:58+00:00

This study examines the role of dividend policy in determining the market value of shares companies in Nigerian Stock Exchange. Dividend policy remains an important corporate financial decision because it determines the proportion of corporate earnings distributed to shareholders and the amount retained for future investment and business expansion. The study is anchored on Fundamentalist Theory, which emphasises the use of firms' financial and economic indicators, including earnings and dividend records, in assessing the intrinsic value and future performance of securities. The study adopts a qualitative research approach based on secondary data obtained from relevant published literature, including scholarly journal articles, books, corporate financial reports, and available records on dividend policy and share price performance. The secondary data were reviewed and thematically analysed to establish the relationship between dividend policy and the market value of shares. The review indicates that dividend per share, dividend yield and dividend payout ratio are important indicators associated with investors' perceptions and share price movements, although empirical findings remain mixed across firms and markets. The study further highlights the continuing debate between the dividend irrelevance perspective of Modigliani and Miller and the dividend relevance arguments advanced by scholars such as Gordon and Walter. It concludes that dividend policy remains a significant consideration in investors' assessment of listed companies and may influence the market value of shares, particularly in an imperfect capital market such as Nigeria.