JOURNAL OF BUSINESS AND VALUE CREATION

JOURNAL OF BUSINESS AND VALUE CREATION

ISSN: 2315 – 8212 Continuous 4 Articles

The Journal of Business and Value Creation is geared towards developing and improving understanding of business and other related marketing issues in our challenging business environment. The journal provides knowledge acquisition inherent in business and other marketing related issues; a journal that is changing the face of the business discipline by providing relief and opportunities to the economic fortunes of the Nigerian academic and business world. After many unfortunate delayed promises, the Journal of business and Value Creation is back to maintain its bi-annual publications as it was from the beginning. The Journal of Business and Value Creation will be used to bring about realistic understanding of well researched business and marketing related issues with the hopes of rekindling positive changes in the business as the marketing discipline.

Editor: Ozuru H. N. PhD.
Department of Marketing, University of Port Harcourt | uniportjab@yahoo.com

Latest Articles

2026 Vol. 12, No. 2
INFLUENCE OF ARRIVAL EXPERIENCE ON REPEAT PATRONAGE AND REFERRAL RATE OF HOTELS IN ABA, ABIA STATE
This study examined the influence of guest arrival experience on repeat patronage and referral rate among hotels in Aba, Abia State, Nigeria. The study was motivated by the growing recognition that guests' first impressions significantly shape their overall hotel experience and subsequent loyalty behaviors. Specifically, the study investigated the influence of arrival experience on repeat patronage and referral rate. A survey research design was adopted. Since the actual population of guests cannot be ascertained, the study adopted infinite sampling, therefor using Cochran’s (1977) formula to arrive at 196 as the sample size. Data were collected through structured questionnaires administration to 196 hotel guests selected using convenient sampling. Descriptive statistics comprising frequencies, percentages, mean, were used to analyze the research questions, while multiple regression analysis was employed to test the hypotheses at a 0.05 significance level using SPSS. The findings revealed that guests generally rated arrival experiences positively, with grand mean scores of 3.23 for repeat patronage and 3.26 for referral rate. Regression results further indicated that arrival experience had a significant positive influence on repeat patronage (β = 0.278, p < 0.05) and referral rate (β = 0.268, p < 0.05). The study concluded that warm reception, efficient check-in procedures, courteous staff, and a welcoming environment significantly enhance customer loyalty. It recommended continuous staff training and improved front-office operations to strengthen guest satisfaction, repeat patronage, and positive word-of-mouth referrals.
OKWARA, J. C., ONYEONORO, C. O., OBINWANNE, C. O., AGINA, E. K.
2026 Vol. 12, No. 2
DIGITAL SKILLS ACQUISITION AND LABOUR MARKET OUTCOMES: EVIDENCE FROM YOUTH EMPLOYMENT IN THE NIGER DELTA REGION
This study examined the impact of digital skills acquisition on labour market outcomes among youths in the Niger Delta region of Nigeria. Specifically, the study assessed the effect of digital skills acquisition on employment status, income levels, and job quality. A quantitative research approach was adopted using micro-level survey data collected through a structured questionnaire administered to youths in the region. Descriptive statistics were employed to examine the distribution and types of digital skills among respondents, while Logit regression, Ordinary Least Squares (OLS), and Multinomial Logit models were used to estimate the effects of digital skills on employment outcomes, earnings, and job quality, respectively. The findings revealed that digital skills acquisition has a positive and statistically significant effect on youth employment, income generation, and access to better-quality jobs. The study concludes that digital skills acquisition constitutes an important human capital investment capable of enhancing employability and promoting economic inclusion among youths. The study recommends expanding digital training programmes, establishing innovation hubs, and improving digital infrastructure to maximize labour market opportunities for young people in the Niger Delta region. 
BAKER, OYEINTARI ESTHER, PhD, AKARARA, EBIERINYO AYEBAEMI
2026 Vol. 12, No. 2
AIRPORT LOUNGE EXPERIENCE AND BUSINESS TRAVELERS PRODUCTIVITY AT VICTOR ATTAH INTERNATIONAL AIRPORT IN AKWA IBOM STATE
This study examined the influence of airport lounge experience on business travelers’ productivity at Victor Attah International Airport in Akwa Ibom State. Specifically, the study examined the influence of comfort and ambience, connectivity and technology, convenience and accessibility, safety, and amenities on business travelers’ productivity. A survey research design was adopted, while the population comprised business travelers at the airport whose size was unknown. Using Cochran’s formula, a sample size of 240 respondents was determined, and convenience sampling was employed. Data were collected through a structured questionnaire and analyzed using descriptive statistics and Pearson Product Moment Correlation. The findings revealed significant positive relationships between comfort and ambience and productivity (r = .428, p < .05), connectivity and technology and productivity (r = .376, p < .05), convenience and accessibility and productivity (r = .401, p < .05), safety and productivity (r = .463, p < .05), and amenities and productivity (r = .389, p < .05). Safety recorded the strongest relationship with productivity. The study concludes that airport lounge experience significantly contributes to business travelers’ productivity. It recommends improved comfort, reliable connectivity, convenient facilities, effective safety measures, and adequate amenities to create productive airport environments. 
ONYEONORO, C. O., EDET, B. D., ANYANWU, D. E., ONYEONORO, F. N.
2026 Vol. 12, No. 1
FEDERAL TAX REVENUE ON GOVERNMENT EXPENDITURE IN NIGERIA
This study aimed to further evaluate the relationship between federal tax revenue and government expenditure in Nigeria between the years 2009 to 2023. This research focused on VAT, PPT and CIT as proxies for federal government’s portion of tax revenue and analyzed their significance on capital expenditure. The study drew attention to the challenges attributed to Nigeria's low tax-to-GDP ratio, which limits revenue mobilization, therefore increasing borrowing. The study used time series data to compile data from Central bank statistical bulletin and Federal Inland Revenue Service between 2009 and 2023. Data gathered over the years were analyzed using descriptive statistics, unit root tests and co-integration tests and estimation using fully-modified ordinary least squares (FMOLS), canonical co-integrating regression (CCR) and dynamic ordinary least squares (DOLS). The study revealed that VAT had a positive and significant effect on CAPEX ( = 0.2301, p = 0.0057 < 0.01). It also showed that PPT had a positive and significant effect on CAPEX ( = 0.2301, p = 0.0057 < 0.01). Additionally, CIT was shown to have a positive but statistically insignificant effect on CAPEX ( = 0.3432, p = 0.1752 > 0.1). The study suggested possible fiscal reforms to improve tax collection, reduce overreliance of external borrowing, and promote economic development. The findings are expected to assist policymakers in formulating effective fiscal policies that improve government spending efficiency and promote public welfare
OGUNDEKO SODIQ TEMITAYO, TIJANI JAMIU OLAKUNLE, ZAINAB AYOMIDE OLAYINKA

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2026

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