{"id":"https://openalex.org/W4304889415","doi":"https://doi.org/10.47604/ijfa.1666","title":"THE IMPACT OF COVID-19 ON INTERNALLY GENERATED REVENUE OF SOUTH-WEST NIGERIA","display_name":"THE IMPACT OF COVID-19 ON INTERNALLY GENERATED REVENUE OF SOUTH-WEST NIGERIA","publication_year":2022,"publication_date":"2022-10-13","ids":{"openalex":"https://openalex.org/W4304889415","doi":"https://doi.org/10.47604/ijfa.1666"},"language":"en","primary_location":{"id":"doi:10.47604/ijfa.1666","doi":"https://doi.org/10.47604/ijfa.1666","is_oa":true,"landing_page_url":"https://doi.org/10.47604/ijfa.1666","pdf_url":"https://www.iprjb.org/journals/index.php/IJFA/article/download/1666/1723","source":{"id":"https://openalex.org/S4210228103","display_name":"International Journal of Finance and Accounting","issn_l":"2518-4113","issn":["2518-4113"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Finance and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.iprjb.org/journals/index.php/IJFA/article/download/1666/1723","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052121457","display_name":"Mercy Femi-Olagundoye","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I30887324","display_name":"Babcock University","ror":"https://ror.org/00k0k7y87","country_code":"NG","type":"education","lineage":["https://openalex.org/I30887324"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Mercy Femi-Olagundoye","raw_affiliation_strings":["School of Management, Department of Finance, Babcock University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Management, Department of Finance, Babcock University","institution_ids":["https://openalex.org/I30887324"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110953235","display_name":"Olufemi Olagundoye","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126541806","display_name":"Lagos State University","ror":"https://ror.org/01za8fg18","country_code":"NG","type":"education","lineage":["https://openalex.org/I126541806"]}],"countries":["NG"],"is_corresponding":false,"raw_author_name":"Olufemi Olagundoye","raw_affiliation_strings":["Lagos State University College of Medicine"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lagos State University College of Medicine","institution_ids":["https://openalex.org/I126541806"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3706,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":{"value":0.70460832,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":95},"biblio":{"volume":"7","issue":"4","first_page":"18","last_page":"34"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.4609000086784363,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11711","display_name":"COVID-19 Pandemic Impacts","score":0.4609000086784363,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.23829999566078186,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.1842000037431717,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9819999933242798},{"id":"https://openalex.org/keywords/internally-generated-revenue","display_name":"internally generated revenue","score":0.9959999918937683},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.675000011920929},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.625},{"id":"https://openalex.org/keywords/pecking-order-theory","display_name":"pecking order theory","score":0.8799999952316284},{"id":"https://openalex.org/keywords/ability-to-pay","display_name":"ability to pay","score":0.7170000076293945},{"id":"https://openalex.org/keywords/remote-work","display_name":"remote work","score":0.43799999356269836},{"id":"https://openalex.org/keywords/southwestern-nigeria","display_name":"Southwest Nigeria","score":0.5540000200271606}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.8058798313140869},{"id":"https://openalex.org/C3008058167","wikidata":"https://www.wikidata.org/wiki/Q84263196","display_name":"Coronavirus disease 2019 (COVID-19)","level":4,"score":0.6643908023834229},{"id":"https://openalex.org/C85079727","wikidata":"https://www.wikidata.org/wiki/Q3560114","display_name":"Quarter (Canadian coin)","level":2,"score":0.6548468470573425},{"id":"https://openalex.org/C30600047","wikidata":"https://www.wikidata.org/wiki/Q7828141","display_name":"Total revenue","level":3,"score":0.6002302169799805},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5525133013725281},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.48216551542282104},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.438463032245636},{"id":"https://openalex.org/C89623803","wikidata":"https://www.wikidata.org/wiki/Q12184","display_name":"Pandemic","level":5,"score":0.4312905967235565},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38170427083969116},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.36403167247772217},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.3372858166694641},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.30895712971687317},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2660556733608246},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.08355990052223206},{"id":"https://openalex.org/C2779134260","wikidata":"https://www.wikidata.org/wiki/Q12136","display_name":"Disease","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C142724271","wikidata":"https://www.wikidata.org/wiki/Q7208","display_name":"Pathology","level":1,"score":0.0},{"id":"https://openalex.org/C524204448","wikidata":"https://www.wikidata.org/wiki/Q788926","display_name":"Infectious disease (medical specialty)","level":3,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.47604/ijfa.1666","doi":"https://doi.org/10.47604/ijfa.1666","is_oa":true,"landing_page_url":"https://doi.org/10.47604/ijfa.1666","pdf_url":"https://www.iprjb.org/journals/index.php/IJFA/article/download/1666/1723","source":{"id":"https://openalex.org/S4210228103","display_name":"International Journal of Finance and Accounting","issn_l":"2518-4113","issn":["2518-4113"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Finance and Accounting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.47604/ijfa.1666","doi":"https://doi.org/10.47604/ijfa.1666","is_oa":true,"landing_page_url":"https://doi.org/10.47604/ijfa.1666","pdf_url":"https://www.iprjb.org/journals/index.php/IJFA/article/download/1666/1723","source":{"id":"https://openalex.org/S4210228103","display_name":"International Journal of Finance and Accounting","issn_l":"2518-4113","issn":["2518-4113"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Finance and Accounting","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.7257999777793884,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.5473999977111816,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4304889415.pdf","grobid_xml":"https://content.openalex.org/works/W4304889415.grobid-xml"},"referenced_works_count":35,"referenced_works":["https://openalex.org/W606783781","https://openalex.org/W649863972","https://openalex.org/W1551134357","https://openalex.org/W1973904584","https://openalex.org/W1979386908","https://openalex.org/W2129185123","https://openalex.org/W2132471671","https://openalex.org/W2151572672","https://openalex.org/W2184222810","https://openalex.org/W2314961188","https://openalex.org/W2345065645","https://openalex.org/W2549714590","https://openalex.org/W2620412977","https://openalex.org/W3012588271","https://openalex.org/W3014934384","https://openalex.org/W3022424762","https://openalex.org/W3034115787","https://openalex.org/W3072316289","https://openalex.org/W3081268894","https://openalex.org/W3097649123","https://openalex.org/W3119178496","https://openalex.org/W3121201515","https://openalex.org/W3123012880","https://openalex.org/W3135764499","https://openalex.org/W3147414822","https://openalex.org/W3163226127","https://openalex.org/W3167328519","https://openalex.org/W3189626818","https://openalex.org/W3194519503","https://openalex.org/W3197388259","https://openalex.org/W3202946106","https://openalex.org/W6775637054","https://openalex.org/W6782213723","https://openalex.org/W6793291481","https://openalex.org/W6800681518"],"related_works":["https://openalex.org/W4284690102","https://openalex.org/W3135764499","https://openalex.org/W3161041600","https://openalex.org/W2912046693","https://openalex.org/W7079861342","https://openalex.org/W3119526957","https://openalex.org/W6892581760","https://openalex.org/W4313325518","https://openalex.org/W3130738393","https://openalex.org/W7117361571"],"abstract_inverted_index":{"Purpose:":[0],"the":[1,4,9,32,39,46,50,60,89,106,150,167,174,180,191,226,245,264,278],"paper":[2],"investigated":[3],"impact":[5],"of":[6,14,49,53,78,94,105,194,216,228,257,267],"COVID-19":[7,61,95],"on":[8,122,146],"Internally":[10,40,142],"Generated":[11,41,143],"Revenue":[12,42,144],"(IGR)":[13],"southwest":[15],"Nigeria":[16,195],"comprising":[17],"Ekiti":[18],"state,":[19,21,23,28,151],"Lagos":[20],"Ogun":[22],"Ondo":[24],"State,":[25],"and":[26,57,59,81,88,97,118,129,140,182,238,252,273],"Osun":[27],"Oyo":[29],"state.":[30],"Methodology:":[31],"authors":[33],"sourced":[34],"data":[35],"from":[36,45,66],"secondary":[37],"sources;":[38],"was":[43,91],"obtained":[44,65],"annual":[47],"publication":[48],"National":[51,67],"Bureau":[52],"Statistics":[54],"covering":[55],"2019":[56,80,117],"2020":[58,82,99,120],"confirmed":[62],"cases":[63,96],"were":[64,171,176,184,203],"Disease":[68],"Control":[69],"Centre.":[70],"Findings:":[71],"The":[72,103,131,136,159,210,260],"result":[73,104,132,261],"showed":[74,83,108],"that":[75,213],"paired":[76],"correlation":[77,87],"IGR":[79,98,116,119,218],"a":[84,157,241],"strong":[85],"positive":[86],"same":[90],"also":[92],"true":[93],"(p":[100,112],"=":[101],"0.001).":[102],"t-test":[107],"no":[109],"significant":[110],"difference":[111],">":[113],"0.05)":[114],"between":[115],"quarter":[121],"quarter.":[123],"Unique":[124],"Contribution":[125],"to":[126,156,208,233,250,255],"Theory,":[127],"Practice":[128],"Policy:":[130],"supported":[133,263],"two":[134],"theories;":[135],"\"\u02dcPecking":[137],"Order":[138],"Theory":[139],"Ability-To-Pay,":[141],"focuses":[145],"funds":[147,254],"derived":[148],"within":[149],"just":[152],"like":[153],"internal":[154],"financing":[155],"firm.":[158],"internally":[160],"generated":[161],"revenue":[162],"did":[163,196],"not":[164,197,204,220],"decline":[165],"during":[166,179,240],"pandemic":[168,181],"because":[169],"taxes":[170,276],"paid":[172,177],"since":[173],"majority":[175],"salaries":[178],"transactions":[183],"conducted":[185],"online":[186],"via":[187],"platforms,":[188],"more":[189],"importantly,":[190],"Central":[192],"Bank":[193],"shut":[198],"down":[199],"so":[200],"economic":[201],"activities":[202],"paralyzed":[205],"but":[206],"migrated":[207],"online.":[209],"study":[211],"proved":[212],"in":[214],"times":[215],"crisis,":[217],"may":[219],"be":[221,248],"adversely":[222],"affected":[223],"if":[224],"all":[225],"channels":[227],"generating":[229],"income":[230],"are":[231],"available":[232],"taxpayers.":[234],"This":[235],"aids":[236],"budget":[237],"planning":[239],"crisis":[242],"period,":[243],"furthermore,":[244],"government":[246],"will":[247],"able":[249],"plan":[251],"channel":[253],"areas":[256],"need":[258],"accordingly.":[259],"further":[262],"new":[265],"model":[266],"working;":[268],"people":[269],"can":[270],"work":[271],"remotely":[272],"pay":[274],"their":[275],"despite":[277],"lockdown.":[279]},"counts_by_year":[{"year":2023,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2022-10-13T00:00:00"}
