Volume 14, Issue 1, February 2026

  • Methodology Article

    Medicare Utilization and Payment Analysis

    Nwaoko Ada*, Linda Fynn Prah, Ekow Bediako, Number Iredia

    Issue: Volume 14, Issue 1, February 2026
    Pages: 1-20
    Received: 1 November 2025
    Accepted: 22 November 2025
    Published: 16 January 2026
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    Abstract: This analysis investigates the key factors driving total program payments in healthcare, focusing on the impact of coinsurance payments and visit frequency per enrollee. Using a combination of linear regression modeling and scenario analysis, we explored how changes in these factors affect overall program costs. The goal was to provide actionable i... Show More
  • Research Article

    Sustainable Social Disclosure and Performance of Listed Oil and Gas Firms in Nigeria

    Philemon Mbakbuin Capntan*, John Adedeji Abiola, Queenta Pedkuna Siliya, Onigah Peter Oko, Carolina Obasdias Matavele Cumbana, Simao Jose Charles Campira

    Issue: Volume 14, Issue 1, February 2026
    Pages: 21-29
    Received: 16 December 2025
    Accepted: 4 January 2026
    Published: 23 January 2026
    DOI: 10.11648/j.ijefm.20261401.12
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    Abstract: This study looked at the influence of sustainable social disclosures on performance of Nigerian publicly traded oil and gas firms from 2013 to 2022. An ex-post facto research design was adopted to carry out the investigation. We were able to select seven (7) out of ten (10) firms for the study by employing a purposive sampling technique. Performanc... Show More