Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-6(June), Volume-2 2025

1. DIGITALIZATION, CYBERKONDRI and BUSINESS LIFE: AN EVALUATION from the...
13

Assoc. Prof. Yesim Sirakaya*
Head of the Department of Labor Economics and Industrial Relations, St. Clements University UK
1-8
https://doi.org/10.5281/zenodo.15589579

Digitalization deeply affects the way of doing business and psychological processes of employees by led to significant changes in modern business life. However, with the spread of digital technologies, individuals' tendency to search for health information over the internet increased and the concept of "cyberchondri" emerged (Starcevic & Berle, 2013). Cyberkondri is defined as anxiety and stress state of anxiety and stress caused by individuals' over -uncontrolled online health information search (McMullan et al., 2019). In this article, the effects of digitalization on business life and the consequences of cybercondrin on employee psychology are discussed from the perspective of industrial psychology. In addition, organizational support mechanisms and strategies aimed at increasing psychological resistance to manage health concerns caused by digitalization are discussed. The positive and negative effects of digitalization on employee health are examined and proposals are presented to develop conscious digital usage and healthy information search habits at work.

2. IMPACT OF FINANCING SMALL AND MEDIUM ENTERPRISES ON SUSTAINABLE DEVELO...
9

El-Yaqub, Ahmad B.*, Yahaya Is...
Department of Economics University of Abuja
9-18
https://doi.org/10.5281/zenodo.15589587

The study examines the impact of financing SMEs on sustainable development in Nigeria for the period of 1992-2023 with the data obtained on Poverty reduction (POV), proxy for sustainable development, commercial bank credit SMEs (CBSM), microfinance credit to SMEs (MFSM), aid and grant to SMEs (AGS), credit scheme to SMEs (SCS), and prime lending rate (PLR) proxy for cost of borrowing. The study employed an autoregressive distributed lagged model (ARDL-ECM). The error correction model (ECM) result showed that the speed of adjustment is 93%, which means that about 93% disequilibrium in previous period is restored into equilibrium in the subsequent periods. The study went further to reveal that in the short run, CBSM, MFSM, and AGS have a positive significant impact on sustainable development while SCS and PLR have a negative significant impact on sustainable development in Nigeria, respectively. In the long run, MFSM and PLR have a negative significant impact on sustainable development in Nigeria but CBSM has a negative insignificant impact on sustainable development. However, AGS and SCS have a positive significance on sustainable development through poverty reduction in Nigeria. The study concluded that SMEs financing has significant impact on sustainable development visa viz poverty reduction. Hence, the study recommends that monetary authorities should reduce lending rates to single digit with the intention to create jobs, reduce poverty, and achieve economic stability and sustainability. Government should focus more on creating an enabling environment for business instead of giving aid and grants that will not reach the target audience, and the Central Bank of Nigeria (CBN) should partner with microfinance institutions in Nigeria to disburse free interest loan to SMEs with a view to reduce poverty in Nigeria.

3. INFLUENCE OF DESTINATION BRAND EQUITY ON INTENT TO VISIT: EXAMINING DE...
4

H. D. N. J. Heiyanthuduwa*, Dr...
Lincoln University College, Malaysia
19-23
https://doi.org/10.5281/zenodo.15609686

This research explores how the strength of Sri Lanka's brand as a travel destination, what’s called Destination Brand Equity (DBE affects tourists' desire to visit, especially after the country has gone through some tough times. The study also looks at the role of tourists' love for the Destination Brand Love (DBL as a connecting factor). First, researchers surveyed 400 tourists using questionnaires, and then they had in-depth conversations with 30 key players in the tourism industry to get a more complete picture. They used a statistical technique called Structural Equation Modeling to analyze the survey data, and it showed that a strong destination brand made tourists love the place more and want to visit and that this love was a big reason why they wanted to go. The conversations revealed that tourists felt a strong connection to Sri Lanka because of the rich culture and real, authentic experiences they had. All of this points to the idea that focusing on the emotional side of things emotional branding is really important for winning back trust and getting tourists to return to Sri Lanka after difficult periods. The study suggests that Sri Lanka should run marketing campaigns that pull at the heartstrings and make sure visitors have unique, memorable experiences.

4. ADVANCING ECONOMIC GROWTH IN NIGERIA THROUGH SECTORAL DIVERSIFICATION:...
2

Ndubuisi Eme Uguru*, Dimoji Fa...
Department of Economics, Abia state University Uturu
24-33
https://doi.org/10.5281/zenodo.15734369

Nigeria's economic development has long been constrained by its overdependence on crude oil exports, resulting in persistent macroeconomic instability, high unemployment, sluggish industrial growth, and vulnerability to global oil price fluctuations. This study examines the role of the agricultural and manufacturing sectors in promoting economic diversification and development in Nigeria, using annual time series data from 1981 to 2023. The quantile regression approach is employed to evaluate the differential impacts of sectoral outputs on economic performance across various GDP levels, offering deeper insights beyond mean-based estimations. The results indicate that Agricultural sector output (ASO) has a positive and statistically significant impact on GDP at the 1% level, indicating that growth in agriculture supports overall economic development and diversification in Nigeria. Manufacturing sector output (MSO) also shows a positive and significant relationship with GDP at the 5% level, highlighting the important role of manufacturing in driving economic growth and structural transformation. Interest rates (INT) have a negative and statistically significant effect on GDP, suggesting that higher borrowing costs discourage investment and consumption, thereby hindering economic growth. The quantile process indicates that the impact of agricultural output (ASO) varies across income quantiles: it is insignificant at lower quantiles (0.10 and 0.25), but becomes positive and significant at the median (0.50) and upper-middle quantile (0.75), with a diminishing effect at the highest quantile (0.90). Interest rates (INT) consistently show a negative effect across all quantiles, but are only statistically significant at the median quantile (0.50), implying the strongest adverse impact on economic growth occurs around the middle income levels. Manufacturing output (MSO) positively influences GDP across all quantiles, though insignificant at the lowest quantiles (0.10 and 0.25). Its effect is significant and strongest at higher quantiles (0.75 and 0.90), indicating manufacturing becomes more crucial for economic growth in more advanced income segments. The Wald test for symmetry indicates no evidence of asymmetry in the relationships. The study recommends that Government should prioritize agro-processing and digital innovation sectors through targeted incentives, as this showed significant growth in gross domestic product over the years under review.

5. Impact of Insecurity on the Development of Small and Medium Enterprise...
4

Ibrahim Musa*, Berikisu Idris
Department of Economics University of Abuja
34-43
https://doi.org/10.5281/zenodo.15787929

This study examines the impact of Insecurity on the Development of Small and Medium Enterprises (SMEs) in Nigeria using the Autoregressive Distributed Lag method. Results from the study indicate that insecurity in Kogi State remains a critical challenge, significantly affecting the region's socio-economic landscape. Issues such as terrorism, kidnapping, armed banditry, and communal clashes continue to threaten lives and property, particularly impacting Small and Medium Enterprises (SMEs). These businesses are highly vulnerable to violent attacks, especially in areas plagued by the activities of criminal groups and herdsmenfarmer conflicts. The persistent insecurity has led many SMEs to either scale back their operations or shut down completely, especially in regions where violence is most rampant. Therefore, the study recommends that the government must ensure that security spending is managed effectively to improve the security landscape within the state. This can be accomplished by prioritizing investments in local law enforcement, intelligence collection, and community policing initiatives. Furthermore, the government should consider publicprivate partnerships to finance security projects, thereby establishing a more comprehensive and sustainable strategy for safeguarding the state’s production capabilities and nurturing an environment favorable to SMEs.

6. EFFECT OF LIQUIDITY ON FINANCIAL GROWTH OF LISTED DEPOSIT MONEY BANKS...
2

Blessing Ejura Success*, Succe...
Department of Finance, Veritas University Abuja
44-53
https://doi.org/10.5281/zenodo.16925626

This study examines the effect of liquidity on the financial growth of listed Deposit Money Banks (DMBs) in Nigeria, specifically focusing on the relationship between Liquidity Ratio (LR) and Earnings Per Share (EPS). Using secondary panel data from 12 listed DMBs in Nigeria over a ten-year period (2015–2024), the study employs a Panel EGLS (Cross-section weights) regression model to explore how liquidity influences profitability. The results reveal a moderate positive correlation between liquidity ratios and earnings per share, indicating that higher liquidity is associated with better financial performance. This finding aligns with both Liquidity Preference Theory and the Trade-Off Theory of Liquidity, which suggest that while liquidity ensures financial stability and mitigates risks, its balance with profitability is crucial. However, the study also acknowledges that excessive liquidity can lead to idle funds, reducing returns, while insufficient liquidity may expose banks to financial distress. Thus, the study recommends that Nigerian DMBs maintain an optimal liquidity ratio that allows them to meet short-term obligations and seize profitable opportunities. It further suggests that liquidity management should be dynamically integrated with broader financial strategies, including risk management and operational efficiency. Future research should explore the impact of other macroeconomic factors on liquidity management and financial growth, using more advanced econometric models to deepen understanding of liquidity dynamics in Nigeria’s volatile banking sector.





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