EDITOR-IN-CHIEF

Ettah B. Essien, Ph.D
Department of Economics, University of Uyo, Uyo, Akwa Ibom State, Nigeria

EDITORS

Professor G. N. Emechetta
Department of Accountancy, Nasarawa State University, Keffi, Nasarawa State, Nigeria

Professor Albert Strydom
Faculty of Management Sciences, Central University of Technology, Free Town, South Africa

Christopher O. Udoka, Ph.D
Department of Banking and Finance, University of Calabar, Calabar, Cross River State, Nigeria

 EDITORIAL CONSULTANTS

Anayo D. Nkamnebe, Ph.D
Nnamdi Azikiwe University, Awka, Anambra State, Nigeria

June PYM, Ph.D
University of Cape Town, Rondebosch, South Africa

Musa T. Yakasai, Ph.D
KanoUniversity of technology, Wudil, Kano State, Nigeria

Johnson S. Alao, Ph.D
Nasarawa State University, Lafia Campus, Nasarawa State, Nigeria

Mohammed I. Bazza, Ph.D
University of Maiduguri, Maiduguri, Borno State, Nigeria

Professor M. A. Mainoma
Nasarawa State University, Keffi, Nasarawa State, Nigeria

Ndubuisi M. Nwaru, Ph.D
Imo State University, Owerri, Imo State, Nigeria

Jolly D. Kukuru, Ph.D
Adekunle Ajasin University, Akungba-Akoko, Ondo State, Nigeria

Assoc. Professor Johannes F. Cronje
North West University, Mafikeng, Mmabatho, South africa

Michael S. Omirin, Ph.D
University of Ado-Ekiti, ado-Ekiti, Ekiti State, Nigeria

Oladunjoye Patrick, Ph.D
Niger Delta University, Wilberforce Island, Bayelsa State, Nigeria

Etim E. Osim, M.Sc, ACA
University of Uyo, Uyo, Akwa Ibom State, Nigeria

Dennis Y. Dzansi, Ph.D
Central University of Technology,Free Town, South Africa

Chuks P. Maduabum, Ph.D
Administrative Staff College of Nigeria, Topo-Badagry, Lagos, Nigeria

Michael O. Oladunni, Ph.D
College of Education, Ikere-Ekiti, Ekiti State, Nigeria

Daniel S. Ugwu, Ph.D
Enugu State University of science and technology, Enugu, Nigeria

Tumwebaze Mathias, M.Sc
Atlanta International University, Hawaii, United States of America

Leta Tulu, M.Sc.
Kenyatta University, nairobi, Kenya

Onyema J. Owen, Ph.D
Rivers State University of Science and Technology, Port Harcourt, Nigeria

Oji P. B. Opia, Ph.D
Delta State University, Asaba campus, Asaba, Delta State, Nigeria

Michael O. okoye, Ph.D
University of Nigeria, Nsukka, Enugu State, Nigeria

James J. Etim-Ekikor, M.Sc.
Akwa Ibom State Polytechnic, Ikot ekpene, Akwa Ibom State, Nigeria

Akinbode J. Oluwole, Ph.D
Tai Solarin University of Education, Ijebu-Ode, Ogun State, Nigeria

Phillip C. Aziagba, Ph.D
University of Port Harcourt, Choba, Port Harcourt, Nigeria