2022 Issues:

Volume 14, Issue 2  DECEMBER Edition

            ARTICLES IN CONTENTS                 

To download the preliminary pages for Vol. 14, Iss. 2 2022 click here

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1. EFFECTS OF FINANCIAL INCLUSION ON ECONOMIC GROWTH IN NIGERIA

     Ahmed Hyatu, Njarendy Pricewill Isa & Dahiru Dauda Hammawa

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2.  BOARD MEETING FREQUENCY AND FIRM PERFORMANCE: EVIDENCE FROM NIGERIA

     Philip Jehu, Umale Okoh & Adamu Abdurrahman Pantamee

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3.  GROWTH EFFECT OF MONEY MARKET INSTRUMENTS: THE NIGERIAN EXPERIENCE

     Ademola, Abimbola Oluwaseyi

 

4. EXAMINING THE NEXUS BETWEEN SUPPLIERS’ RELATIONSHIP AND ORGANISATIONAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN LAGOS,    NIGERIA

     Mustapha Muhammed Basiru, Ibrahim Salaudeen, Shuaib Abdul-Hakeem, & Idris Benuh Adama

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5. MODERATING EFFECT OF PUBLIC GOVERNANCE QUALITY ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE CHARACTERISTICS AND SUSTAINABILITY REPORTING IN NIGERIA: A PROPOSED CONCEPTUAL FRAMEWORK

     Saifullahi Shehu Ibrahim

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6. MEDIATING EFFECT OF FIRM VALUE ON THE RELATIONSHIP BETWEEN DIVIDEND PAYOUT AND GROWTH OPPORTUNITIES OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

     Latifat Abdulsalam Abdulfatah, Adabenege Onipe Yahya, Samuel Eniola Agbi, & Lateef Olumide Mustapha

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7. TAX REVENUE AND ECONOMIC DEVELOPMENT IN NIGERIA

     Uwaifo, F. N. & Obaretin, O. 

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8. STRATEGIC COST MANAGEMENT AND COMPETITIVE ADVANTAGE IN SELECTED NIGERIAN MANUFACTURING COMPANIES

     Adigbole, Ezekiel Aiyenijo, Abogun Segun, Adegbola, Eunice Abimbola, Oladipo Olufemi A. & Fakile Samuel

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9. INTEGRATED REPORTING AND CORPORATE PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

     Abogun Segun, Adigbole Ezekiel Aiyenijo, Azeez Taofeek A, Ibrahim Surajudeen, & Osemene Olubunmi F.

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10. ACCOUNTING ALCHEMY AND FINANCIAL PERFORMANCE OF LISTED MONEY BANKS IN NIGERIA

    John Chika Onwuchekwa, Meshack Aggreh, & Yinusa Kehinde Ibrahim

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11.  MODERATING EFFECT OF AUDIT QUALITY ON THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTING OF LISTED FINANCIAL INSTITUTIONS IN NIGERIA

    Sani, S., Mamman, S., Aliyu, N. S., & Abdullahi, N.

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12.  COVID-19 PANDEMIC AND ITS EFFECT ON TAX AVOIDANCE AMONG LISTED CONSUMER GOODS FIRMS IN NIGERIA

    Usman Mamuda Musa, Abdulaziz Maruf Adeniran & Muhammad Sani Burodo

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13.  HISTORY AND EVOLUTION OF ACCOUNTING IN NIGERIA: ISSUES AND CHALLENGES

   Mohammed Abba, Zephaniah Liuraman, & Mohammed Mahmud Kakanda

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14.  INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA

  Uniamikogbo Emmanuel, Onwuchekwa John Chika, Arowoshegbe O. Amos, & Ali Peter Ifeanyichukwu

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Volume 14, Issue 1  JUNE Edition

            ARTICLES IN CONTENTS                 

To download the preliminary pages for Vol. 14, Iss. 1 2022 click here  

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1. THE DEMAND FOR HOME AND PROPERTY INSURANCE IN NIGERIA

     Ikechukwu Kelikume & Adewumi Otonne

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2. BOARD DIVERSITY AND SUSTAINABILITY DISCLOSURE: EVIDENCE FROM NIGERIA OIL AND GAS INDUSTRY

     Kayode I. Abdulkadir, Nasiru Yunusa, & Habibu M. Sabari

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3. INFLUENCE OF FIRM ATTRIBUTES ON FINANCIAL REPORTING QUALITY OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

     Abubakar Mohammed, Abubakar M. Bello, & Hyellaki Javan

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4. FOREIGN DIRECT INVESTMENT AND ECONOMIC OUTPUT IN NIGERIA: THE MODERATING ROLE OF EXCHANGE RATE VOLATILITY

     Josephine Chinelo Ene

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5. INFLATION RATE AND RETURN ON EQUITY OF COMMERCIAL BANKS IN NIGERIA

     Danjuma Tusha Sukana, Idrisa Umar Manga, & Ali Abubakar

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6. THE CYCLICALITY OF LOAN LOSS PROVISIONS IN NIGERIA: DO MANAGERIAL DISCRETIONS MATTER?

     Abdulai Agbaje Salami, Ahmad Bukola Uthman, Kamaldeen Ibraheem Nageri & Kayode Mohammed Ajape

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7. COMPETITIVE HARM AND BUSINESS SEGMENT REPORTING UNDER IFRS 8 BY LISTED FIRMS IN NIGERIA

     Oluwamayowa Olalekan Iredele, Omowunmi Jumoke Ogunleye, Oluwafemi Adeyemi Atere & Olufunmilayo Ajibola

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8. MONETARY POLICY AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

    Ademola Abimbola .O, Ajayi Ezekiel., O. & Adegoke, Kolawole A

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9. AUDIT QUALITY IN THE IFRS ERA: DOES AUDITOR SIZE MATTER IN NIGERIA?

    Ahmad Bukola Uthman, Abdulai Agbaje Salami, Kamaldeen Ibraheem Nageri & Rahji Ohize Ibrahim

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10. LIQUIDITY MANAGEMENT AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    El-Maude Jibreel Gambo, Aliyu Saad, Zephaniah Liuraman, & Abu-Saeed Muslimat

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11. STRATEGIC ORIENTATION AND FIRM PERFORMANCE; MEDIATING ROLE OF ENTERPRISE RISK MANAGEMENT AND MODERATION EFFECT OF ENVIRONMENT

    Haruna Isa Mohammad

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12. MODERATING EFFECT OF AUDIT COMMITTEE FINANCIAL EXPERTISE ON THE RELATIONSHIP BETWEEN BOARD CHARACTERISTICS AND FINANCIAL REPORTING TIMELINESS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Umar Farouk Abdulkarim, Munir Aliyu Saleh, Abdulrahman Abubakar, & Yazid Ibrahim Kabir

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13. EFFECT OF WORKING CAPITAL MANAGEMENT PRACTICE ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KANO METROPOLIS

    Sagir Lawal & Mustapha Abbdullahi

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14. EFFECT OF TREASURY SINGLE ACCOUNT ON ACCOUNTABILITY AND TRANSPARENCY: AN EMPIRICAL ANALYSIS OF MDAs IN ADAMAWA STATE

   Bensley Benedict Fwah

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15. TREASURY SINGLE ACCOUNT IN NIGERIA: HOW IT WORKS

   Usman Suleiman, Khadija Salihu Abubakar, & Buba Joseph

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16. BIOMETRIC VERIFICATION NUMBER: A TOOL FOR MANAGEMENT OF FINANCIAL CYBERCRIMES IN THE NIGERIAN BANKING SECTOR

   Abubakar Mahmud Bello, Shaibu Babaye Abubakar, & Rafiatu Ahmad Digil

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17. IMPACT OF SMALL AND MEDIUM ENTERPRISES’ INTERNAL FACTORS ON THEIR PERFORMANCE IN NORTH-WESTERN NIGERIA

   Habibu Sani

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18. EVALUATION OF MICROFINANCE SERVICES AND SOCIAL CAPITAL ON THE NUMBER OF LOANS RECEIVED BY SMES IN A DEVELOPING ECONOMY: A POISON REGRESSION APPROACH

   Habibu Sani

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