# bib

id: gujaf-147
date: 2022-04-30
pages: 10
extension: .pdf
mime: application/pdf
words: 3171
sentence: 179
flesch: 49
cache: cache/gujaf-147.pdf
txt: txt/gujaf-147.txt
author:
  D. Ibrahim, Abdullahi; Hassan Ahmed, Ahmed; Murtala Muhammed, Ramalan; Abdulsalami, Zainab; Ahmed Tanko, Aliyu

title:
  MODERATING INFLUENCE OF MANAGERIAL OWNERSHIP ON DEBT FINANCING AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS QUOTED ON NIGERIAN STOCK EXCHANGE

summary:
  Therefore, against this background, the present study attempts to close the gap determine whether or not managerial ownership moderates the relationship between debt financing and financial performance of manufacturing firms on the Nigerian Stock Exchange. Kalu and Ken (2016) viewed financial performance as that which can be measured based on variables that involve productivity, returns, growth or even customers satisfaction.


id: gujaf-141
author: Abubakar, Ismaila; Usman Miko, Nuraddeen; Abdullahi, Murtala
title: FIRMS ATTRIBUTES AND FINANCIAL PERFORMANCE ON LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2022-04-30
pages: 16
extension: .pdf
mime: application/pdf
words: 4990
sentence: 317
flesch: 54
cache: cache/gujaf-141.pdf
txt: txt/gujaf-141.txt
summary:
  The impact of capital adequacy ratio on banks performance cannot be underrated back of capital adequate influences the amount of funds obtainable for loans, which constantly impact the level and degree of danger absorption Mark et al (2019). It is clear that bank capital is act as safeguard cushions against losses drive-by certain kinds of dubiety.


id: gujaf-13
author: Abubakar, Abubakar; Mazadu, Saifullahi Abdullahi; Yusuf, Ahmed Mogauri
title: AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA
date: 2020-04-20
pages: 14
extension: .pdf
mime: application/pdf
words: 4763
sentence: 278
flesch: 52
cache: cache/gujaf-13.pdf
txt: txt/gujaf-13.txt
summary:
  The regression result shows that audit firm size has a positive and significant impact on earnings management of the sampled firms, while joint audit service has a negative and significant impact on earnings management. The study measures audit quality by audit firm size and earnings management by the absolute abnormal discretionary accruals using the modified Jones model.


id: gujaf-118
author: Abdu Abubakar; Luka Chechet, Ishaya; Muazu Saidu Badara; Yunusa Nasiru
date: 2022-10-26
pages: 19
extension: .pdf
mime: application/pdf
words: 5272
sentence: 234
flesch: 47
cache: cache/gujaf-118.pdf
txt: txt/gujaf-118.txt
title:
  VALUE RELEVANCE OF EARNINGS AND BOOK VALUE: A COMPARATIVE ANALYSIS BETWEEN BIG4 AND NON-BIG4 AUDITED LISTED FIRMS IN NIGERIA

summary:
  This therefore negates the early stated hypothesis that there is no significant difference in value relevance of book value per share between Big4 and Non-Big4 audited listed firms in Nigeria. Value relevance of book value and earnings under the local GAAP and IFRS: Evidence from Turkey, EGE Academic Review, 12(3), 301-310 Sullubawa, N. K. (2015).


id: gujaf-16
author: LENOVO
title: gujaf-16
date: 2021-01-20
pages: 15
extension: .htm
mime: application/pdf
words: 5157
sentence: 319
flesch: 52
cache: cache/gujaf-16.htm
txt: txt/gujaf-16.txt
summary:
  Moreover, shareholders should employ firm managers with good knowledge of macroeconomic conditions and also encourage them raise debt capital needed to fund positive investment. Lastly, Policymakers should enact policies that promote financial market development because such policies would complement the banks’ financing strategies and firms would have more access to debt capital.


id: gujaf-144
author: Iliyasu Danmulki, Bashiru; Samuel Agbi, Eniola; O. Mustapha, Lateef
title: LIQUIDITY MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2022-04-30
pages: 18
extension: .pdf
mime: application/pdf
words: 6042
sentence: 312
flesch: 49
cache: cache/gujaf-144.pdf
txt: txt/gujaf-144.txt
summary:
  Therefore, an increase in the level of banks liquidity ratio, will lead to decrease in their financial performance due to holding down of capital, under investing and overcapitalization. The it was discovered in the study that there is no reasonable but weak and positive relationship between capital sufficiency and financial performance, whereas the relationship between loan repayments and cash management is significant and positive with microfinance banks financial performance.


id: gujaf-128
author: Ahmed Mohammed; Ademu Yahaya; Musa Zakariya
title: AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA
date: 2022-10-26
pages: 18
extension: .pdf
mime: application/pdf
words: 5540
sentence: 332
flesch: 50
cache: cache/gujaf-128.pdf
txt: txt/gujaf-128.txt
summary:
  The impact of audit quality on earnings management and cost of equity capital: evidence from a developing market. The Nigerian context provides a rich contextual foundation for examining the impact of audit quality on earnings management.


id: gujaf-106
author: Ibrahim; Kamaldeen Ibraheem Nageri; Abdullai Agbaje Salami
title: CAPITAL STRUCTURE AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2022-10-26
pages: 18
extension: .pdf
mime: application/pdf
words: 5355
sentence: 265
flesch: 46
cache: cache/gujaf-106.pdf
txt: txt/gujaf-106.txt
summary:
  Rahji Ohize Ibrahim Kamaldeen Ibraheem Nageri, PhD Department of Banking and Finance Faculty of Management Sciences Al-Hikmah University, Ilorin, Nigeria Abdullai Agbaje Salami, PhD Department of Accounting, Faculty of Management Sciences Al-Hikmah University, Ilorin, Nigeria Abstract Bank management and providers of funds are of the view that capital structure is of supreme importance, the use of a wrong mix of capital structure could seriously affect the performance and subsistence of such a bank. Therefore, bank management and providers of funds is of the view that capital structure is of supreme importance because the use of a wrong mix of capital structure could seriously affect the performance and subsistence of such a bank.


id: gujaf-140
author: Aliyu Ndayako, Hauwa; Jimoh, Nurudeen; Shuaibu, Halima
title: BOARD STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA
date: 2022-04-30
pages: 20
extension: .pdf
mime: application/pdf
words: 6613
sentence: 279
flesch: 45
cache: cache/gujaf-140.pdf
txt: txt/gujaf-140.txt
summary:
  Several studies that examined the link between board structure, board size, and board independence and company performance found that each of these criteria had a negative impact. Abstract This research attempts to investigate how corporate board structure affects the financial performance of Nigerian pharmaceutical companies that are publicly traded.


id: gujaf-117
author: Awotundun, D. A.; Jinadu, M. Y. B.; Fakunmoju, S. K.
title: OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE OF QUOTED MORTGAGE BANKS IN NIGERIA
date: 2022-10-26
pages: 21
extension: .pdf
mime: application/pdf
words: 5741
sentence: 293
flesch: 42
cache: cache/gujaf-117.pdf
txt: txt/gujaf-117.txt
summary:
  The present study measures mortgage bank financial performance using earnings per share, net profit margin and total assets (bank size). Developed countries like the United States of America, the United Kingdom, Belgium, France, among others, mortgage banks financial performance indicators were characterized with challenges of unstable and fast decline on total assets, net profit, and return on equity due to the availability of long-term funds that align with the period required for the mortgage loans, low earning income when compared to the price of houses leading to a high level of affordability (Mortgage Metrics Report, 2021).


id: gujaf-148
title: CORPORATE GOVERNANCE MECHANISM AND STOCK PRICE PERFORMANCE: INSIGHTS FROM NIGERIA
date: 2022-04-30
pages: 19
extension: .pdf
mime: application/pdf
words: 6302
sentence: 346
flesch: 52
cache: cache/gujaf-148.pdf
txt: txt/gujaf-148.txt
author:
  C.S.A. Okeke, Frankline; Peters Emeka, Obiora; B. Ezeilo, Chinonye; Tina Nwobodo, Azuka; Gloria Duruzor, Ifeoma

summary:
  The results support the entrenchment hypothesis, which contends that large board ownership percentages have a negative impact on stock price performance. Simply put, we demonstrate that the corporate board mechanism is a function of stock price performance as given in the equation below: SP= f (board size, board independence, board gender diversity, board ownership and leverage) …………………………….


id: gujaf-105
author: ADEGBITE; ABDUSSAMAD Olarinde; ARIYO-EDU AMINAT ARIKE
title: TAXATION AND SOCIAL SERVICES: EVIDENCE FROM NIGERIA
date: 2022-10-26
pages: 21
extension: .pdf
mime: application/pdf
words: 6582
sentence: 337
flesch: 46
cache: cache/gujaf-105.pdf
txt: txt/gujaf-105.txt
summary:
  It is concluded that taxation positively ignited education services and vice versa. Also taxation has positive significant impact on education services both in the short and long run in Nigeria.


id: gujaf-179
author: Dauda, Musa Ibrahim; Dauda, Ibrahim Adagye
title: DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?
date: 2023-05-09
pages: 25
extension: .pdf
mime: application/pdf
words: 6512
sentence: 275
flesch: 37
cache: cache/gujaf-179.pdf
txt: txt/gujaf-179.txt
summary:
  Demanding more informative auditor’s report suggests expansion of the working base of auditors, reinforcement of accounting disclosure quality, decreasing the scope of earnings management, as well as increasing the value relevance of accounting information all of which have been identified by researchers (Agyei-Mensah (2013); Arum (2013); Ajekwe et al. (2017)) to derive from IFRS based financial statements. Regarding reporting quality however, Aminu and Musa (2020) assessed user’s perception in Nigeria regarding IFRS adoption and reporting quality, sampling 40 stockbroking firms, using descriptive cross-sectional survey design and reported IFRS adoption in Nigeria to have improved the level of reporting relevance, and that IFRS based financial reports are found to be more complete, neutral and accurate.


id: gujaf-120
author: Kwasau Ntyak Leah; Samuel, Eniola Agbi; Lateef Olumide Mustapha
date: 2022-10-26
pages: 20
extension: .pdf
mime: application/pdf
words: 6917
sentence: 293
flesch: 38
cache: cache/gujaf-120.pdf
txt: txt/gujaf-120.txt
title:
  WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED CONSUMER AND INDUSTRIAL GOODS COMPANIES IN NIGERIA

summary:
  Thus, management must prioritize working capital management as it is currently viewed as a source of concern for many organizations. Keywords: working capital management, consumer and industrial goods companies, profitability, return on assets 1.


id: gujaf-108
author: Lukman A. O. Abdulrauf; Abdul Olalekan Hassan
date: 2022-10-26
pages: 21
extension: .pdf
mime: application/pdf
words: 6779
sentence: 289
flesch: 43
cache: cache/gujaf-108.pdf
txt: txt/gujaf-108.txt
title:
  CREDIT APPRAISAL, COLLECTION POLICY AND LOAN PERFORMANCE OF MICROFINANCE BANKS IN KWARA STATE, NIGERIA

summary:
  Also, further monitoring mechanism should be put in place for bank loan collection policy in order that its effectiveness in increasing loan performance is improved. Further findings of this study revealed that loan collection policy has positive impact on loan performance of MFBs in Kwara State.


id: gujaf-177
author: Idris Abdulwahab, Anas; Bala, Hussaini; Kwambo, Mansur Lubabah; Adamu, Abubakar
date: 2023-05-09
pages: 27
extension: .pdf
mime: application/pdf
words: 6951
sentence: 383
flesch: 45
cache: cache/gujaf-177.pdf
txt: txt/gujaf-177.txt
title:
  CAPITAL STRUCTURE AND FIRM FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING EFFECT OF BOARD FINANCIAL LITERACY

summary:
  Capital structure and financial performance of listed manufacturing firms in Nigeria. Capital structure and financial performance of listed manufacturing firms in Nigeria.


id: gujaf-112
author: computer3
title: gujaf-112
date: 2022-06-15
pages: 22
extension: .htm
mime: application/pdf
words: 7007
sentence: 338
flesch: 49
cache: cache/gujaf-112.htm
txt: txt/gujaf-112.txt
summary:
  Literature Review Parametric and non-parametric methods have been employed in analyzing banks efficiency. This study employed Cobb- Douglas production function to indicate the practical link between factor inputs and outputs (bank efficiency) in Nigeria.


id: gujaf-183
author: AKINWUMI , Ayorinde Olutimi; Oladele, Toluwa Celestine; Sanmi, ADEBOYE Emmanuel
title: NIGERIA ECONOMIC GROWTH AND CAPITAL MARKET DEVELOPMENT: DOES CONTRIBUTORY PENSION SCHEME MATTER?
date: 2023-05-09
pages: 28
extension: .pdf
mime: application/pdf
words: 6993
sentence: 387
flesch: 47
cache: cache/gujaf-183.pdf
txt: txt/gujaf-183.txt
summary:
  Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 105 Catalan, Wilbert, Kenneh, Friedman, and Paddison (2000) findings showed that contractual savings institutions like pension funds cause capital market growth. This is because the CPS was enacted into Nigerian law on June 25, 2004, and the licences for the administrators of pension schemes were issued on March 5, 2005.


id: gujaf-119
author: Mohammed Hafiz, Mariya; Muhammad Mustapha Bagudo; Salisu Abubakar
date: 2022-10-26
pages: 23
extension: .pdf
mime: application/pdf
words: 7541
sentence: 355
flesch: 44
cache: cache/gujaf-119.pdf
txt: txt/gujaf-119.txt
title:
  VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOUR OF LISTED NIGERIAN INSURANCE FIRMS

summary:
  Rodosthenous (2017) during the early period of financial crisis experienced by Greece between 2010 and 2012 studied how value relevant accounting information is. Abstract There is growing concern among regulators and investors over the depreciation in the value of listed insurance firms in Nigeria.


id: gujaf-161
author: Mohammed, Sabo; Magaji Barde, Ibrahim
title: IMPACT OF BOARD ATTRIBUTES ON EARNINGS QUALITY OF LISTED INSURANCE COMPANIES IN NIGERIA
date: 2021-11-10
pages: 17
extension: .pdf
mime: application/pdf
words: 7816
sentence: 446
flesch: 52
cache: cache/gujaf-161.pdf
txt: txt/gujaf-161.txt
summary:
  The study discovered that board size has a positive and insignificant relationship with earnings quality; board independence has a negative but insignificant association with earnings quality; and firm size has a negative and insignificant association with earnings quality. The result from the study showed that board independence and board size had a positive and negative significant relationship respectively with earnings quality, while board meeting does not exhibit any statistical significance.


id: gujaf-15
author: Modibbo, Jaafaru; Tijjani, Ibrahim
title: CORPORATE OWNERSHIP STRUCTURE AND INVESTORS' CONFIDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2020-04-20
pages: 22
extension: .pdf
mime: application/pdf
words: 7963
sentence: 413
flesch: 45
cache: cache/gujaf-15.pdf
txt: txt/gujaf-15.txt
summary:
  While stressing the significance for studying investor confidence, Li, Lai and Tang (2016) pointed that investor confidence is connected with the steady and strong development of capital markets, the researchers further stressed that the formation mechanism of investor confidence is relatively complex. From these theoretical postulates on investor confidence, existing empirical studies have investigated different aspects of corporate governance in relation to investor confidence.


id: gujaf-17
author: Saidu, Aliyu
title: FIRM ATTRIBUTES AND EXECUTIVE COMPENSATION OF CONGLOMERATES IN NIGERIA
date: 2020-04-20
pages: 23
extension: .pdf
mime: application/pdf
words: 8215
sentence: 404
flesch: 42
cache: cache/gujaf-17.pdf
txt: txt/gujaf-17.txt
summary:
  The obliging question for the average Scholars on firm financial performance, ownership structures, board characteristics and executive compensation studies, is whether the compensation of executive officers reflects economic performance of the company they manage. This study examined the impact of firm attributes on executive compensation using panel data from a sample of six listed conglomerates in Nigeria for a period of nine years (2010-2018).


id: gujaf-180
author: Aiyesan, Olabode Olutola
title: SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
date: 2023-05-09
pages: 33
extension: .pdf
mime: application/pdf
words: 7685
sentence: 471
flesch: 42
cache: cache/gujaf-180.pdf
txt: txt/gujaf-180.txt
summary:
  Some researchers suggested that SR has a beneficial impact on financial performance (Hongming, Ahmed, and Hussan, 2020); Awadzie, Soku & Botchwey, 2022) while other scholars have cont opinion about SR and financial accomplishment (Ordu & Amah, 2021; Clarissa & Rasmini, 2018; Wasara & Ganda, 2019). Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 56 Several studies have been carried out on dividend policy, community relations, employee relation and research and development with divergent views on their literature but few studies have been carried out on a combination of all the variables as one and see the effect on financial performance of manufacturing companies.


id: gujaf-178
author: Rahayu, Yayuk Ngesti
date: 2023-05-09
pages: 29
extension: .pdf
mime: application/pdf
words: 7907
sentence: 276
flesch: 34
cache: cache/gujaf-178.pdf
txt: txt/gujaf-178.txt
title:
  INFLUENCE OF SOCIALIZATION ON MSME COMPLIANCE BY MEDIATING UNDERSTANDING AND MODERATING KNOWLEDGE OF TAX VISITS

summary:
  Several research on taxpayer compliance during the Covid-19 pandemic, (Amah et al., 2021) discovered that MSME actors prioritized retaining enterprise continuity and ignoring tax compliance. (Hidup & Terencana, 2020) in his learn about determined proof that worker tax information at PT Life Makmur Planned, the effectiveness of the tax system, provider great affect tax compliance.


id: gujaf-145
author: Christopher David, Mbatuegwu; Femi Adebisi, Joseph; Oyinemi Elvis, Egberi
title: OWNERSHIP ATTRIBUTES AND STOCKS RETURN OF QUOTED CONSUMERS GOODS COMPANIES IN NIGERIA
date: 2022-04-30
pages: 23
extension: .pdf
mime: application/pdf
words: 7786
sentence: 469
flesch: 49
cache: cache/gujaf-145.pdf
txt: txt/gujaf-145.txt
summary:
  Stock market returns refer to the profits or gains made by investors in the stock market. An investor can earn stock market returns in the secondary market by purchasing a stock at a lower price and selling it at a higher price.


id: gujaf-181
author: Terkende, Akume James; Karim, Dele Ikese
title: FIRM ATTRIBUTES AND FINANCIAL REPORTING TIMELINESS OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2023-05-09
pages: 34
extension: .pdf
mime: application/pdf
words: 8943
sentence: 424
flesch: 43
cache: cache/gujaf-181.pdf
txt: txt/gujaf-181.txt
summary:
  Karimdele5232@gmail.com Abstract This study examines the effect of firm attributes on financial reporting timeliness of listed consumer goods companies in Nigeria within the period of 2017-2021. The outcome of the regression analysis showed that firm size and financial leverage had a negative and significant effect on financial reporting timeliness.


id: gujaf-14
author: Magaji, Adamu; Okolo, Monday Samuel; Ibrahim, Lawal
date: 2020-04-20
pages: 26
extension: .pdf
mime: application/pdf
words: 9934
sentence: 478
flesch: 48
cache: cache/gujaf-14.pdf
txt: txt/gujaf-14.txt
title:
  AUDIT QUALITY, GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  The study examines audit quality, governance mechanism and earnings management of listed deposit money banks in Nigeria for the period of eleven years from 2009-2019. The findings of the study revealed that audit independence, managerial ownership and board independent have significant negative impact on earnings management of quoted Nigerian banks while auditor size and audit tenure have insignificant influence on earnings management of listed deposit money banks in Nigeria.


id: gujaf-184
author: Shika, Kassim Yusha’u; Kantiyok, Mark David
date: 2023-05-09
pages: 35
extension: .pdf
mime: application/pdf
words: 9781
sentence: 501
flesch: 37
cache: cache/gujaf-184.pdf
txt: txt/gujaf-184.txt
title:
  AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: THE MODERATING EFFECT OF BOARD INDEPENDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  This study examines the moderating role of board independence on the relationship between audit committee and financial reporting quality of listed Nigerian deposit money banks from 2012 to 2021. The finding reveals that board independence has a significant negative moderating effect on audit committee characteristics and financial reporting quality represented by discretionary loan loss provision, thereby strengthen the nexus.


id: gujaf-115
author: Abbas Usman; Shehu Usman, Hassan
title: MEDIATING EFFECT OF AUDIT COMMITTEE ON BOARD DYNAMIC AND CREATIVE ACCOUNTING IN NIGERIAN FIRMS
date: 2022-10-26
pages: 29
extension: .pdf
mime: application/pdf
words: 11631
sentence: 510
flesch: 43
cache: cache/gujaf-115.pdf
txt: txt/gujaf-115.txt
summary:
  This implies that directors that served two or more terms on boards, directors with more than five years’ experience serving on the board, directors with qualification higher than first Degree, board members serving on higher than 1 board with industry experience do not contribute towards strengthening the power of audit committee. This denotes that, for each growth in board members with national reputation, the unethical accounting decreases by 136% percent approximately.


id: gujaf-186
author: Suleiman, Salami; Aliu, Olanrewaju Atanda
title: EFFECT OF FEMALES IN THE BOARDROOM ON CORPORATE SUSTAINABILITY REPORTING
date: 2023-05-09
pages: 25
extension: .pdf
mime: application/pdf
words: 5371
sentence: 299
flesch: 42
cache: cache/gujaf-186.pdf
txt: txt/gujaf-186.txt
summary:
  For example, Mallin and Michelon, 2011; Ben- Amar et al., 2017 and Hollindale et al., 2019 utilizedresource dependency theory to anchor the social and environmental performance in relation with corporate boards. Flowing from the above review, is corporate sustainability reporting influenced byfemale representation on corporate boards?


id: gujaf-185
author: Lazarus, Mary Seansu; Miko, Nurudeen Usman; Mazadu, Saifulahi Abdullahi
title: DETERMINANTS OF FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2023-05-09
pages: 29
extension: .pdf
mime: application/pdf
words: 8163
sentence: 459
flesch: 43
cache: cache/gujaf-185.pdf
txt: txt/gujaf-185.txt
summary:
  The Moderating Effect of Board Independence of Listed Deposit Money Banks in Nigeria Kassim Yusha’u Shika, Mark David Kantiyok 117 Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 x Determinants of Financial Performance of Listed Deposit Money Banks in Nigeria Mary Seansu Lazarus, Nurradden Usman Miko Ph.D, & Saifulahi Abdullahi Mazadu Ph.D 140 Human Resource Accounting and Profitability of Listed DepositMoney Banks in Nigeria Ahmad Adamu Ibrahim, Ahmad Rufa’I Adamu, Fatihu Mahmud Alhassan &Muhammad Iliyas Abdulsalam 158 Board Independence, Audit Effectiveness and The Quality of Reported Earnings in The Nigerian Consumer Goods Firms Isah Shittu Ph.D, Misbahu, Abubakar Muhammad 175 Impact of Capital Structure On Financial Performance of Listed Agricultural Companies in Nigeria Ahmad Muhammad Ahmad, Shehu Usman Hassan Ph.D., &Abubakar Abubakar 192 Trade Oriented Money Laundering and Era of Cybersecurity Tax Evasion in Nigeria Oluwayemi Joseph Kayode, Adewole Joseph Adeyinka Ph.D, Adewale Abass Adekunle & Kadiri Kayode Ph.D 205 Effect of Females in the Boardroom on Corporate Sustainability Reporting Salami Suleiman Ph. D, Olanrewaju Atanda Aliu Ph.D 224 Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 140 DETERMINANTS OF FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Mary Seansu Lazarus Department of Accounting, Kaduna State University, Nigeria +234760974057; marylazarus28@yahoo.com Nurradden Usman Miko Ph.D Department of Procurement and Supply Chain Management, Kaduna State University, Nigeria +2348036691170; nuramiko@kasu.edu.ng Saifulahi Abdullahi Mazadu Ph.D Department of Procurement and Supply Chain Management, Kaduna State University, Nigeria +2348033581343; hanan4dad@gmail.com The major goal of this study was to examine, using secondary data the determinants of financial performance of DMBs with international operating license between 2010 and 2020.


id: gujaf-189
author: Ahmad , Ahmad Muhammad; Hassan, Shehu Usman; Abubakar, Abubakar
title: IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL COMPANIES IN NIGERIA
date: 2022-10-30
pages: 23
extension: .pdf
mime: application/pdf
words: 6519
sentence: 292
flesch: 46
cache: cache/gujaf-189.pdf
txt: txt/gujaf-189.txt
summary:
  In capital structure mix firms should ensure that proportion of debt to be higher than that of equity (Hung and Duc, 2020).The forms of mix of the debt-equity can be in various forms; unlevered firm (100% equity and 0% debt), levered firm (0% equity and 100% debt) and a percentage of debt which can be referred to as capital mix. The study recommends that the management of listed manufacturing firms in Nigeria should pay attention in curtailing long-term debt and improving on short term debts in order to improve financial performance.


id: gujaf-18
date: 2020-04-20
pages: 18
extension: .pdf
mime: application/pdf
words: 6446
sentence: 358
flesch: 46
cache: cache/gujaf-18.pdf
txt: txt/gujaf-18.txt
author:
  Iyafekhe, Christian; Utomwen, Osamagbe Annabel; Utomwen, Osamagbe Annabel; Egware, Nelson Oke; Eguavoen, Imuetinyan

title:
  MODERATING EFFECT OF FOREIGN-DOMESTIC OWNERSHIP RATIO ON FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE IN NIGERIAN OIL AND GAS QUOTED COMPANIES

summary:
  Abstract The focus of this study is on the assessment of environmental disclosure: the moderating effect of firm attributes and foreign-domestic ownership ratio with specific interest on the role of firm size, leverage and profitability. Keywords: Company size, Environmental disclosure, Profitability, Foreign-domestic ownership ratio, Nigeria.


id: gujaf-187
author: Ibrahim, Ahmad Adamu; Adamu, Ahmad Rufa’I; Alhassan, Fatihu Mahmud; Abdulsalam, Muhammad Iliyas
title: HUMAN RESOURCE ACCOUNTING AND PROFITABILITY OF LISTED DEPOSITMONEY BANKS IN NIGERIA
date: 2022-10-30
pages: 28
extension: .pdf
mime: application/pdf
words: 7634
sentence: 405
flesch: 44
cache: cache/gujaf-187.pdf
txt: txt/gujaf-187.txt
summary:
  The dependent variable is Return on Assets use as a proxy of profitability, the independent variables are: Staff Cost, Directors’ Remunerations use as the proxy of human resource accounting. Keywords: directors’ remuneration, human resource accounting, staff cost.


id: gujaf-19
author: LENOVO
title: gujaf-19
date: 2021-01-20
pages: 14
extension: .htm
mime: application/pdf
words: 5165
sentence: 273
flesch: 57
cache: cache/gujaf-19.htm
txt: txt/gujaf-19.txt
summary:
  Value relevance is understood to be the ability of financial statement information (quantitative and qualitative) to capture and summarise information that affects share values and empirically tested as a statistical association between market values and accounting values (Hellstrom, 2005), financial information is only termed value relevant if there is an established association between accounting numbers and company share prices. The variables of the study were measured as follows: Market share price: this is the market price per share as obtained from the Nigerian stock exchange Website 4 months after the accounting period.


id: gujaf-188
author: Muhammad, Misbahu, Abubakar; Shittu, Isah
date: 2022-10-30
pages: 28
extension: .pdf
mime: application/pdf
words: 8065
sentence: 372
flesch: 40
cache: cache/gujaf-188.pdf
txt: txt/gujaf-188.txt
title:
  BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS

summary:
  The result found board independence and audit expertise to be negatively affecting earnings quality in the Nigerian consumer goods firms. Considering the fact that the results found the characteristics of firms board – independence and expertise - to be significant in affecting earnings quality, the study recommended that the financial users should not over rely and have absolute confidence in using financial report.


id: gujaf-198
author: Umar, Abubabkar
date: 2023-08-11
pages: 27
extension: .pdf
mime: application/pdf
words: 7693
sentence: 453
flesch: 55
cache: cache/gujaf-198.pdf
txt: txt/gujaf-198.txt
title:
  DIVIDEND POLICY AND VALUE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA: THE MODERATING EFFECT OF INVESTMENT OPPORTUNITY

summary:
  GUJAF is a double-blind peer reviewed journal published by the Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State Nigeria The Journal accepts papers in all areas of Accounting and Finance for publication which include: Accounting Standards, Accounting Information System, Financial Reporting, Earnings Management, , Auditing and Investigation, Auditing and Standards, Public Sector Accounting and Auditing, Taxation and Revenue Administration, Corporate Governance Issues, Corporate Social Responsibility, Sustainability and Environmental Reporting Issue, Information and Communication Technology Issues, Bankruptcy Prediction, Corporate Finance, Personal Finance, Merger and Acquisitions, Capital Structure, Working Capital Management, Enterprises Risk Management, Entrepreneurship, International Business Accounting and Finance, Banking Crises, Bank’s Profitability, Risk and Insurance Issue, Islamic Finance, Conventional and Islamic Banks and so forth. Aroh et al. (2021) discovered that DP had a negative influence on company value using data from 81 Nigerian companies.


id: gujaf-20
author: Saleh, Munir Aliyu; Abdulkarim, Umar Farouk; Ibrahim, Isah Abdulkarim
title: MONITORING ATTRIBUTES AND EARNINGS QUALITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA
date: 2020-04-20
pages: 14
extension: .pdf
mime: application/pdf
words: 5135
sentence: 281
flesch: 42
cache: cache/gujaf-20.pdf
txt: txt/gujaf-20.txt
summary:
  However, Dechow et al. (2010) used the terms from the draft of Financial Accounting Standard Board to define earnings quality as: “Higher quality earnings provide more information about the features of a firm’s financial performance that are relevant to a specific decision made by a specific decision maker”. Abstract This paper examines the effect of monitoring characteristics on earnings quality of listed conglomerate firms in Nigeria for the period of ten years from 2010-2019.


id: gujaf-204
author: Busari, Kassim ; Chechet, Ishaya Luka ; Abdullahi, Aliyu Ahmed; Mohammed, Ibrahim
title: VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA
date: 2022-11-25
pages: 25
extension: .pdf
mime: application/pdf
words: 5894
sentence: 259
flesch: 42
cache: cache/gujaf-204.pdf
txt: txt/gujaf-204.txt
summary:
  Consequently, the paper suggests that of listed financial service firms ought to reinforce their activities to boost incomes and productivity to improve the value relevance of earnings per share. Musa Ibrahim Dauda, Ibrahim Adagye Dauda, PhD 35 Sustainability Reporting and Financial Performance of Listed Manufacturing Firms in Nigeria Aiyesan, Olabode Olutola Ph.D 49 Firm Attributes and Financial Reporting Timeliness of Listed Consumer Goods Firms in Nigeria Akume James Terkende, Dele Ikese Karim 67 Value Relevance of Accounting Information for Listed Financial Service Firms in Nigeria Kassim Busari, Ishaya Luka Chechet Ph.D, Aliyu Ahmed Abdullahi Ph.D, & Ibrahim Mohammed Ph.D 87 Nigeria Economic Growth and Capital Market Development: Does Contributory Pension Scheme Matter?


id: gujaf-38
author: Suleiman, Hassan; Ajadi, Taofik; Ola Maroof, Mohammed
title: IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS
date: 2020-10-20
pages: 20
extension: .pdf
mime: application/pdf
words: 6928
sentence: 345
flesch: 45
cache: cache/gujaf-38.pdf
txt: txt/gujaf-38.txt
summary:
  Rohaida (2011) examined the association between audit quality (represented by audit fees, auditor specialized in the industry, size of the audit committee, independence of the audit committee, financial experience of the audit committee and meeting of the audit committee) and company earnings management in the UK. Abstract The study examined the impact of audit quality on earnings management of listed deposit money banks in Nigeria for the period of 2012-2019 The study adopted correlational research design.


id: gujaf-197
author: Joseph, Benjamin Gwabin ; Abdullahi, Murtala ; Gugong , Benjamin Kumai
title: BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2023-08-11
pages: 27
extension: .pdf
mime: application/pdf
words: 7814
sentence: 408
flesch: 45
cache: cache/gujaf-197.pdf
txt: txt/gujaf-197.txt
summary:
  This study examines the impact of board characteristics on earnings management of listed consumer goods firms in Nigeria. From the objective of the study, the following hypotheses have been formulated in null form: Ho1: Board independence has no significant impact on earnings management of listed consumer goods firms in Nigeria.


id: gujaf-206
author: Ahmed, Aliyu Abdullahi ; Usman, Zakari
date: 2023-08-11
pages: 29
extension: .pdf
mime: application/pdf
words: 8472
sentence: 395
flesch: 39
cache: cache/gujaf-206.pdf
txt: txt/gujaf-206.txt
title:
  TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA

summary:
  GUJAF is a double-blind peer reviewed journal published by the Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State Nigeria The Journal accepts papers in all areas of Accounting and Finance for publication which include: Accounting Standards, Accounting Information System, Financial Reporting, Earnings Management, , Auditing and Investigation, Auditing and Standards, Public Sector Accounting and Auditing, Taxation and Revenue Administration, Corporate Governance Issues, Corporate Social Responsibility, Sustainability and Environmental Reporting Issue, Information and Communication Technology Issues, Bankruptcy Prediction, Corporate Finance, Personal Finance, Merger and Acquisitions, Capital Structure, Working Capital Management, Enterprises Risk Management, Entrepreneurship, International Business Accounting and Finance, Banking Crises, Bank’s Profitability, Risk and Insurance Issue, Islamic Finance, Conventional and Islamic Banks and so forth. Gusau Journal of Accounting and Finance (GUJAF) Vol. 4 Issue 1, April, 2023 ISSN: 2756-665X A Publication of Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State -Nigeria Gusau Journal of Accounting and Finance, Vol. 4, Issue 1, April, 2023 ii © Department of Accounting and Finance Vol. 4 Issue 1 April, 2023 ISSN: 2756-665X A Publication of Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State -Nigeria All Rights reserved Except for academic purposes no part or whole of this publication is allowed to be reproduced, stored in a retrieval system or transmitted in any form or by any means be it mechanical, electrical, photocopying, recording or otherwise, without prior permission of the Copyright owner.


id: gujaf-207
author: Abubakar, Muhammed Alhaji ; Nordin, Nurnaddia Binti; Umar, Abubakar Hamisu
title: LIQUIDITY RISK AND PERFORMANCE OF NON-FINANCIAL FIRMS LISTED ON THE NIGERIAN STOCK EXCHANGE
date: 2023-08-11
pages: 31
extension: .pdf
mime: application/pdf
words: 9553
sentence: 462
flesch: 45
cache: cache/gujaf-207.pdf
txt: txt/gujaf-207.txt
summary:
  The study recommends that more attention should be given to liquidity management to minimize the risk of insolvency or bankruptcy of firms in Nigeria as such will help in reducing liquidity risk issues and improve performance of the non- financial firms in Nigeria. Effiong, S. A. & Enya, E. F. (2020) Liquidity risk management and financial performance: are consumer goods companies involved?


id: gujaf-208
author: Oyetunji, Rofiat ; Shittu, Isah; Bello, Ahmed
date: 2023-08-11
pages: 31
extension: .pdf
mime: application/pdf
words: 9489
sentence: 523
flesch: 50
cache: cache/gujaf-208.pdf
txt: txt/gujaf-208.txt
title:
  BOARD DIVERSITY, POLITICAL CONNECTIONS AND FIRM VALUE: AN EMPIRICAL EVIDENCE FROM FINANCIAL FIRMS IN NIGERIA

summary:
  The effect of board diversity, political connections and firm value of listed financial service firms in Nigeria is investigated in this study. Keywords: board diversity, political connections, firm value, financial service firms, Nigeria. https://doi.org/10.57233/gujaf.v4i1.201 1.


id: gujaf-21
author: Ahmad, Tijjani Habibu; Badamasi, Nura
title: THE EXTENT OF SUSTAINABILITY DISCLOSURE: EVIDENCE FROM LISTED NIGERIAN OIL AND GAS COMPANIES
date: 2020-04-20
pages: 10
extension: .pdf
mime: application/pdf
words: 3495
sentence: 217
flesch: 44
cache: cache/gujaf-21.pdf
txt: txt/gujaf-21.txt
summary:
  Table 2 presents descriptive analysis of sustainability disclosure compliance by the sampled GUJAF: The findings reveal that there is significance level of compliance with sustainability disclosure requirement by the companies.


id: gujaf-94
author: PRESS 2
title: gujaf-94
date: 2022-01-27
pages: 13
extension: .htm
mime: application/pdf
words: 3856
sentence: 229
flesch: 53
cache: cache/gujaf-94.htm
txt: txt/gujaf-94.txt
summary:
  The study specifically examined the impact of board diversity and financial performance IBs in Malaysia. Keywords: Board diversity, Financial Performance, Islamic Banks, Malaysia 1.


id: gujaf-29
author: AMOS
title: gujaf-29
date: 2021-05-20
pages: 15
extension: .htm
mime: application/pdf
words: 4597
sentence: 236
flesch: 46
cache: cache/gujaf-29.htm
txt: txt/gujaf-29.txt
summary:
  In conclusion, this study is different from other study in terms of variables of fiscal policy used, the aggregate demand components used and model and techniques of analysis used in examining the shocks in aggregate demand to fiscal policy adjustment in Nigeria. The study finds that fiscal policy variables (Tax, government spending and public debt) have significant influence on aggregated demand in Nigeria during the period under investigation.


id: gujaf-90
author: Aliyu Saleh, Munir; Abubakar, Abubakar; Adamu Saleh, Ibrahim; Usman Hassan, Shehu
date: 2021-11-10
pages: 13
extension: .pdf
mime: application/pdf
words: 5559
sentence: 257
flesch: 38
cache: cache/gujaf-90.pdf
txt: txt/gujaf-90.txt
title:
  BOARD PHYSIOGNOMIES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA

summary:
  This study examines the impact of board characteristics on corporate social responsibility disclosure of listed oil and gas firms in Nigeria for the period of ten years from 2010-2019. The multiple regressions result reveals that foreign directors on the board has positive insignificant impact on corporate social responsibility disclosure while board independence, board meetings and women director on the board have a positive and significant impact on corporate social responsibility disclosure of the sample firms.


id: gujaf-28
author: I. B., Abdullahi; K. M., Malik-Abdulmajeed; S. K., Fakunmoju
title: AGENCY BANKING STRATEGIES AND FINANCIAL INCLUSION OF RURAL AREAS IN KWARA STATE, NIGERIA
date: 2020-10-20
pages: 16
extension: .pdf
mime: application/pdf
words: 4709
sentence: 252
flesch: 43
cache: cache/gujaf-28.pdf
txt: txt/gujaf-28.txt
summary:
  In this study, TAM will be utilized to discover how the utilization of rural banking agency through rural banking technology to enhances financial inclusion in the rural segment. k.fakunmoju@gmail.com Abstract The nexus between agency banking strategies and financial inclusion have been a debatable paradox for a long period of time due to the important role play by deposit money banks in finance inclusive economy functions.


id: gujaf-211
author: Yahaya, Ahmed Mohammed; Kolawole, Babatunde Joseph; Oyeleke, Bello Surajudeen
date: 2023-08-11
pages: 24
extension: .pdf
mime: application/pdf
words: 6044
sentence: 292
flesch: 49
cache: cache/gujaf-211.pdf
txt: txt/gujaf-211.txt
title:
  SOURCES OF HEALTH CARE FINANCING AMONG SURGICAL PATIENTS SEEN AT THE DALHATU ARAF SPECIALIST HOSPITAL LAFIA NASARAWA STATE NIGERIA

summary:
  Adedeji Daniel Gbadebo 275 Gusau Journal of Accounting and Finance, Vol. 4, Issue 1, April, 2023 121 SOURCES OF HEALTH CARE FINANCING AMONG SURGICAL PATIENTS SEEN AT THE DALHATU ARAF SPECIALIST HOSPITAL LAFIA NASARAWA STATE NIGERIA Ahmed Mohammed Yahaya Account Department Dalhatu Araf Specialist Hospital Lafia Nasarawa State Babatunde Joseph Kolawole Community Health Department Dalhatu Araf Specialist Hospital Lafia Nasarawa State Paediatrics Department Bello Surajudeen Oyeleke Department of Paediatrics Dalhatu Araf Specialist Hospital Lafia Nasarawa State surajudeenbello4@gmail.com +2347064641540 Abstract Sources of healthcare financing especially among surgical patients in Nasarawa state is presently unknown. Nigeria Journal of Clinical practice 2(1):1-4. Anyaehie UB, & Nwobodo ED.


id: gujaf-30
author: Aliyu Saleh, Munir; Abubakar, Abubakar; Usman Hassan, Shehu
title: CORPORATE ATTRIBUTES AND AUDIT FEE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2020-10-20
pages: 17
extension: .pdf
mime: application/pdf
words: 6005
sentence: 304
flesch: 53
cache: cache/gujaf-30.pdf
txt: txt/gujaf-30.txt
summary:
  Although audit fee is not clearly defined in any of the recognized professional accounting body, but aspects regarding audit fees are extensively analyzed from the point of view of their effects on auditor’s independence. Abstract The objective of the study is to examine the effect of firm characteristics on audit fee of listed Deposit Money Banks (DMBs) in Nigeria.


id: gujaf-33
author: Olalekan Lasisi, Isiaka; George Apochi, James; Mahmood Baffa, Asma’u ; Badawiyu, Kabiru
title: DIVIDEND POLICY AND SHARE PRICE VOLATILITY: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2020-10-20
pages: 16
extension: .pdf
mime: application/pdf
words: 4965
sentence: 240
flesch: 52
cache: cache/gujaf-33.pdf
txt: txt/gujaf-33.txt
summary:
  5. Conclusion and Recommendation The findings from the study shows that dividend per share and earnings per share have a positive impact and significant on share price volatility, on the other hand, bank size had a significant negative impact on the volatility of share price of the sampled deposit money banks in Nigeria. Further, both management and investors are concerned about the volatility of share prices, this research provides a light on the pathway in discovering what determines share price and important factors to be considered by investors before making investment decisions, and management in formulating dividend policies.


id: gujaf-32
author: Damamisau Mohammed, Sani; Tijjani Ibrahim Muhammad, Ruqayya
title: DETERMINANTS OF SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY OF NIGERIAN FIRMS
date: 2020-10-20
pages: 18
extension: .pdf
mime: application/pdf
words: 5362
sentence: 309
flesch: 37
cache: cache/gujaf-32.pdf
txt: txt/gujaf-32.txt
summary:
  Handoyo (2020) examined the influence of firm size, age, profitability, stock price, and industry type on corporate social responsibility disclosure practices of listed firms in Indonesia for the year 2017. Therefore, the aim of this paper is to evaluate the relationship between corporate tax, size, profitability and leverage, and social and environmental accountability by listed Nigerian construction and building materials and pharmaceutical and healthcare companies from 2009 to 2018.


id: gujaf-93
title: FINANCIAL FORENSIC ANALYSIS AND FRAUD DETERRENCE IN LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2021-10-01
pages: 18
extension: .pdf
mime: application/pdf
words: 7018
sentence: 375
flesch: 46
cache: cache/gujaf-93.pdf
txt: txt/gujaf-93.txt
author:
  Nduka Anowu, Daniel; Nyor, Terzungwe; Eniola Agbi, Samuel; Ifeanyinchukwu Nelson, Anowu; Naomi Saliu, Adebola

summary:
  Hamdam (2018), studied the role of financial forensics in discovering financial fraud in Philadelphia, Jordan. Financial fraud among older americans: Evidence and implications.


id: gujaf-31
author: Idoko Onoja, Anthony; Iember Ashiko, Evelyn; Shakpande, Comfort
date: 2020-10-20
pages: 20
extension: .pdf
mime: application/pdf
words: 6251
sentence: 295
flesch: 37
cache: cache/gujaf-31.pdf
txt: txt/gujaf-31.txt
title:
  CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY OF QUOTED NIGERIAN FIRMS: THE MEDIATING EFFECT OF FIRM SIZE

summary:
  Using hierarchical linear regression analysis, the study found evidence that firm size has significant effect on the CSR-Profitability link; confirming that larger firms have the capacity to invest in CSR activities more than their smaller counterparts. These results justify the existing corporate investments in CSR activities.


id: gujaf-37
author: Muslimat Opeyemi, Agboola; Popoola, Abiodun; Adabenege Yahaya, Onipe
title: FIRM SPECIFIC ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANIES IN NIGERIA
date: 2020-10-20
pages: 16
extension: .pdf
mime: application/pdf
words: 5137
sentence: 287
flesch: 48
cache: cache/gujaf-37.pdf
txt: txt/gujaf-37.txt
summary:
  Insurance firm’s specific factors are those attributes that are peculiar to insurance firms that have effect on the performance of a firm. Adeosun, (2016) stated that insurance firms contribute lower than 1.5% to GDP annually of what it should and by implication 70,000 employment opportunity is being loss annually and the sector is due for recapitalization.


id: gujaf-212
author: Aliu, Olanrewaju Atanda; Abdul-Hamid, Mohamad Ali; Suleiman, Salami; Olanrewaju, Salam Mudathir
title: TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA
date: 2023-08-11
pages: 26
extension: .pdf
mime: application/pdf
words: 7264
sentence: 363
flesch: 41
cache: cache/gujaf-212.pdf
txt: txt/gujaf-212.txt
summary:
  In a comparative analysis of factors that sustained the pension system in the Netherland and Finland to stand the test of time, Sorsa and van der Zwan (2022) found that regular assessment of pension sustainability by experts and scholars takes into consideration the design of pension plan and the ability and willingness of policymakers to maintain a pension plan by averting pressure to replace the scheme from other stakeholders are the major factors. Thus, transparency improves public trust in the activities of pension fund operators.


id: gujaf-91
author: PRESS 2
title: gujaf-91
date: 2022-01-27
pages: 23
extension: .htm
mime: application/pdf
words: 7643
sentence: 461
flesch: 49
cache: cache/gujaf-91.htm
txt: txt/gujaf-91.txt
summary:
  One of the determinants of audit fraud is resolving audit issues as argued by Brown and Wright (2008). Furthermore, financial reporting fraud include deliberate misstatements, such as omissions of numbers or disclosures in financial statements, with the purpose of deceiving financial statement users (Elder, Beasley & Arens 2011).


id: gujaf-34
author: Valentine Igbinedion, Osayi; Ishaku Irom, Agabi; Emmanuel Ken Hilary, Idume
date: 2020-10-20
pages: 20
extension: .pdf
mime: application/pdf
words: 6378
sentence: 310
flesch: 46
cache: cache/gujaf-34.pdf
txt: txt/gujaf-34.txt
title:
  DO FINANCIAL AUDITORS’ INDEPENDENCE INFLUENCE THE PORTFOLIO PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA? 

summary:
  The regressor coefficient of financial audit firm tenure (FAT) in the table confirms non statistically significant (α3, = 0.019, p value ≤ 0.832), The null hypothesis is therefore retained and concludes that there is no significant impact of financial audit firm tenure on portfolio performance and audit quality of listed Deposit Money Banks (DMBs) in Nigeria. The relationship between financial audit firm rotation and portfolio performance is negative and not statistically significant and this signifies that when the rotation of audit firms is not on a regular basis, it results in low portfolio performance and audit quality of DMBs, because regular rotation of auditors will help checkmate some of the threats to the independence of financial auditors which could adversely affect their portfolio performance and quality of financial audit.


id: gujaf-22
author: Mohammed, Ibrahim
title: TRADING FLOORS AUTOMATION AND STOCK MARKET EFFICIENCY DURING EQUITY ISSUES ANNOUNCEMENTS IN NIGERIA
date: 2020-04-20
pages: 21
extension: .pdf
mime: application/pdf
words: 8097
sentence: 479
flesch: 57
cache: cache/gujaf-22.pdf
txt: txt/gujaf-22.txt
summary:
  It is thus obvious that previous studies on corporate events’ announcements in Nigeria have ignored SEOs and the effect of stock market automation on the market’s reaction to SEO announcements. Extant empirical evidence by Hammar and Perman (2015), Liu, Akbar, Shah, Zhang and Pang (2016), Brau and Carpenter (2017), Huang and Chiu (2017), Kumar, Hawaldar and Mallikarjunappa (2018), Width and Arseth (2018) and Ulrich (2018) has shown that stock markets react to SEO announcements.


id: gujaf-213
author: SANI, Abdulrahman Bala ; Jibril, Jamilu; BAKARE , Taophic Olarewaju
date: 2023-08-11
pages: 30
extension: .pdf
mime: application/pdf
words: 8815
sentence: 480
flesch: 38
cache: cache/gujaf-213.pdf
txt: txt/gujaf-213.txt
title:
  EXAMINING THE IMPACT OF WORKING CAPITAL MANAGEMENT ON THE FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS ENTITIES IN NIGERIA

summary:
  Abstract The main objective of this study is to examine the influence of working capital management on the financial performance of listed industrial goods firms/entities in Nigeria. The problem at hand is the limited understanding of the relationship between working capital management and the financial performance of listed industrial goods entities in Nigeria.


id: gujaf-215
author: Ahmad, Ahmad Muhammad; Kwanbo, Lubabah Mansur; Hassan , Shehu Usman; Umar, Musa Suleiman
date: 2023-08-11
pages: 31
extension: .pdf
mime: application/pdf
words: 9641
sentence: 323
flesch: 37
cache: cache/gujaf-215.pdf
txt: txt/gujaf-215.txt
title:
  MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA

summary:
  There are two main reasons that make this study different from the study under review, firstly the study period is limited to 2016 but the study period of this study is 2020, and secondly the study is limited to only listed industrial firms which is only a fraction of non-financial companies while the current study looks at the whole non-financial firms listed. This current study takes a sample from a population of the whole quoted non-financial companies as the domain of the study compared to that of the study under review which only selected agricultural and natural resources companies as domain of the study.


id: gujaf-216
author: Gbadebo, Adedeji Daniel
title: INTERVENTION ANNOUNCEMENTS AND NAIRA MANAGEMENT: EVIDENCE FROM THE NIGERIAN FOREIGN EXCHANGE MARKET
date: 2023-08-11
pages: 31
extension: .pdf
mime: application/pdf
words: 8479
sentence: 453
flesch: 45
cache: cache/gujaf-216.pdf
txt: txt/gujaf-216.txt
summary:
  Adedeji Daniel Gbadebo 275 254 INTERVENTION ANNOUNCEMENTS AND NAIRA MANAGEMENT: EVIDENCE FROM THE NIGERIAN FOREIGN EXCHANGE MARKET Adedeji Daniel Gbadebo Department of Accounting Science Walter Sisulu University, Mthatha Eastern Cape, South Africa gbadebo.adedejidaniel@gmail.com ; agbadebo@wsu.ac.za Abstract Many studies establish how foreign exchange intervention affects the exchange rates. The efficiency is improved because of foreign exchange interventions.


id: gujaf-209
author: Hassan, Shehu Usman; Sabo , Bello; Tijjani, Ismai'l Idris; Aliyu, Idris Ahmed
date: 2023-08-11
pages: 35
extension: .pdf
mime: application/pdf
words: 10558
sentence: 567
flesch: 49
cache: cache/gujaf-209.pdf
txt: txt/gujaf-209.txt
title:
  MODERATING EFFECT OF BANK SIZE ON THE RELATIONSHIP BETWEEN INTEREST RATE, LIQUIDITY, AND PROFITABILITY OF COMMERCIAL BANKS IN NIGERIA

summary:
  Some studies affirmed the existence of a direct relationship between bank size and bank performance because the size allows banks to spread their fixed costs over a greater asset-base, thereby reducing their average costs (Alex & Ngaba, 2018). The current study also used GDP and inflation as control variables due to their established influence on bank performance.


id: gujaf-214
author: Wada, Najib Abbas; Dandago, Kabiru Isa; Rabiu, Naja’atu Bala
date: 2023-08-11
pages: 34
extension: .pdf
mime: application/pdf
words: 9882
sentence: 588
flesch: 45
cache: cache/gujaf-214.pdf
txt: txt/gujaf-214.txt
title:
  RISK COMMITTEE DEMOGRAPHIC TRAITS: A STUDY OF THE IMPACT OF EXPERTISE ON RISK DISCLOSURE QUALITY OF LISTED INSURANCE FIRMS IN NIGERIA

summary:
  Consequently, the current study recommends that in order to improve the quality of risk disclosure in listed insurance firms, the financial reporting council of Nigeria (FRCN) and other regulatory authorities, such as the national insurance commission (NAICOM), should mandate the establishment of risk committees composed of members experienced and knowledgeable in finance, accounting, risk management, and disclosure in their corporate governance codes. This result has practical implications as it underscores the fact that the knowledge and skill of the risk committee drives improved risk disclosure.


id: gujaf-217
author: Gbadebo, Adedeji Daniel
title: IS THERE EARNINGS DISCONTINUITY AFTER THE IMPLEMENTATION OF IFRS IN NIGERIA?
date: 2023-08-11
pages: 33
extension: .pdf
mime: application/pdf
words: 9836
sentence: 510
flesch: 44
cache: cache/gujaf-217.pdf
txt: txt/gujaf-217.txt
summary:
  2. Literature Evidence Existing evidences on earnings discontinuity focus on different areas. Researchers identify that substantial reporting of earnings above certain benchmark may cause discontinuity in earnings distribution (Enomoto & Yamaguch, 2017; Gilliam et al., 2015).


id: gujaf-220
author: Madu, Mustapha ; Hassan , Shehu Usman
title: DOES RISK GOVERNANCE IMPROVES FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA?
date: 2021-11-10
pages: 25
extension: .pdf
mime: application/pdf
words: 12181
sentence: 490
flesch: 33
cache: cache/gujaf-220.pdf
txt: txt/gujaf-220.txt
summary:
  Risk governance is a framework through which the board and management establish the firm’s strategy, articulate and monitor adherence to risk appetite and risks limits, and identify, measure and manage risks. The governance responsibilities of the board include risk governance and culture, objective and strategy setting; performance; information, communications and reporting and constant review and revision of operational practices to improve performance of the organisation (COSO, 2017).


id: gujaf-191
author: USER
title: gujaf-191
date: 2023-05-09
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cache: cache/gujaf-191.docx
txt: txt/gujaf-191.txt
summary:
  The Moderating Effect of Board Independence of Listed Deposit Money Banks in Nigeria Kassim Yusha’u Shika, Mark David Kantiyok 117 Determinants of Financial Performance of Listed Deposit Money Banks in Nigeria Mary Seansu Lazarus, Nurradden Usman Miko Ph.D, & Saifulahi Abdullahi Mazadu Ph.D 140 Human Resource Accounting and Profitability of Listed DepositMoney Banks in Nigeria Ahmad Adamu Ibrahim, Ahmad Rufa’I Adamu, Fatihu Mahmud Alhassan &Muhammad Iliyas Abdulsalam 158 Board Independence, Audit Effectiveness and The Quality of Reported Earnings in The Nigerian Consumer Goods Firms Isah Shittu Ph.D, Misbahu, Abubakar Muhammad 175 Impact of Capital Structure On Financial Performance of Listed Agricultural Companies in Nigeria Ahmad Muhammad Ahmad, Shehu Usman Hassan Ph.D., &Abubakar Abubakar 192 Trade Oriented Money Laundering and Era of Cybersecurity Tax Evasion in Nigeria Oluwayemi Joseph Kayode, Adewole Joseph Adeyinka Ph.D, Adewale Abass Adekunle & Kadiri Kayode Ph.D 205 Effect of Females in the Boardroom on Corporate Sustainability Reporting Salami Suleiman Ph. D, Olanrewaju Atanda Aliu Ph.D 224 TRADE ORIENTED MONEY LAUNDERING AND ERA OF CYBERSECURITY TAX EVASION IN NIGERIA Oluwayemi Joseph Kayode Department of Banking and Finance, Faculty of Social and Management Sciences, Adekunle Ajasin University Ondo State, Nigeria. kkadiri@noun.edu.ng Abstract This study examined at tax evasion also related trade-based money laundering mitigation strategies in Nigeria in the age of cyber security.


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  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profits

lemma:
  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profit


id: gujaf-93
sid: 244
tid: 3
pos: VERB
token:
  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profits

lemma:
  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profit


id: gujaf-93
sid: 247
tid: 1
pos: PROPN
token:
  corporate_finance_institutehttps://corporatefinanceinstitute.com/resources/knowledge/other/enronscandal/

lemma:
  corporate_finance_institutehttps://corporatefinanceinstitute.com/resources/knowledge/other/enronscandal/


id: gujaf-212
sid: 349
tid: 10
pos: PROPN
token:
  https://www.thisdaylive.com/index.php/2022/08/22/howpencom-recovers-outstanding-pension-contributions-from-employers/

lemma:
  https://www.thisdaylive.com/index.php/2022/08/22/howpencom-recovers-outstanding-pension-contributions-from-employers/


id: gujaf-212
sid: 361
tid: 1
pos: PROPN
token:
  https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/

lemma:
  https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers/


id: gujaf-207
sid: 460
tid: 1
pos: VERB
token:
  statista.com/statistics/382311/nigeria-gdp-distribution-acrosseconomicsectors/#:~:text=in%202021%2c%20agriculture%20contributed

lemma:
  statista.com/statistics/382311/nigeria-gdp-distribution-acrosseconomicsectors/#:~:text=in%202021%2c%20agriculture%20contribute


id: gujaf-213
sid: 403
tid: 1
pos: PROPN
token:
  https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp/

lemma:
  https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp/


id: gujaf-213
sid: 409
tid: 1
pos: PROPN
token:
  https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/

lemma:
  https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp/


id: gujaf-213
sid: 412
tid: 1
pos: PROPN
token:
  https://m.guardian.ng/business-services/manufacturing-sectors-performanceremains-weak-despite-interventions/amp/

lemma:
  https://m.guardian.ng/business-services/manufacturing-sectors-performanceremains-weak-despite-interventions/amp/


id: gujaf-191
sid: 342
tid: 7
pos: PROPN
token:
  indicators.https://sanctionscanner.com/blog/fatf-report-trade-basedmoney-laundering-risk-indicators562#:~:text=%20risk%20signs%20for%20tradebased%20money%20l

lemma:
  indicators.https://sanctionscanner.com/blog/fatf-report-trade-basedmoney-laundering-risk-indicators562#:~:text=%20risk%20signs%20for%20tradebased%20money%20l


id: gujaf-191
sid: 379
tid: 1
pos: PROPN
token:
  https://amlnewsflow.coastlinesolutions.com/2016/11/23/nigeriasincreasing-focus-on-trade-based-money-laundering/.

lemma:
  https://amlnewsflow.coastlinesolutions.com/2016/11/23/nigeriasincreasing-focus-on-trade-based-money-laundering/.


