# bib

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
pages: 14
extension: .pdf
mime: application/pdf
words: 4763
sentence: 270
flesch: 51
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. However, auditor independence has negative and insignificant impact on earnings management.


id: gujaf-84
author: Yusuf Shuaibu, Muhammad; Mustapha Bagudo, Muhammad; Suleiman, Salami
title: INCREMENTAL VALUE RELEVANCE OF IAS 41 IMPLEMENTATION AMONG OF LISTED AGRICULTURAL FIRMS IN NIGERIA
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 4747
sentence: 216
flesch: 50
cache: cache/gujaf-84.pdf
txt: txt/gujaf-84.txt
summary:
  Value relevance studies conducted in Nigeria after the implementation of IFRS have ignored agricultural sector in spite of its strategic place in our economy. So also, it was established that how value relevant book value is had gone up after IFRS.


id: gujaf-79
author: Lukmon Adewale, Adeoye; Johnson Kolawole, Olowookere; Oluwaseun Emmanuel, Bankole
title: BOARD COMPOSITION AND EARNINGS MANAGEMENT OF LISTED NON FINANCIAL FIRMS IN NIGERIA
date: 2021
pages: 10
extension: .pdf
mime: application/pdf
words: 4462
sentence: 261
flesch: 53
cache: cache/gujaf-79.pdf
txt: txt/gujaf-79.txt
summary:
  Abstract In recent years, earnings management has gotten a lot of attention. According to the academic literature, earnings management appears to be widespread among publicly traded firms.


id: gujaf-75
author: Dele Ayo, Awotundun
title: DOES OPTIMAL BOARD STRUCTURE INFLUENCES DIVIDEND POLICY OF THE NIGERIAN DEPOSIT MONEY BANKS?
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 5325
sentence: 292
flesch: 53
cache: cache/gujaf-75.pdf
txt: txt/gujaf-75.txt
summary:
  Findings reveal that all the variables have positive relationship with dividend policy except board independence which exhibited negative sign but was not significant however the study appears to focus on board size, board duality and equity holding but ignore board composition as well as optimal board size in Nigeria. The study also confirms that optimal board sizes represented by dummy variables are not significant in the Nigerian banking sector.


id: gujaf-31
author: Idoko Onoja, Anthony; Iember Ashiko, Evelyn; Shakpande, Comfort
date: 2020
pages: 20
extension: .pdf
mime: application/pdf
words: 6251
sentence: 296
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-32
author: Damamisau Mohammed, Sani; Tijjani Ibrahim Muhammad, Ruqayya
title: DETERMINANTS OF SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY OF NIGERIAN FIRMS
date: 2020
pages: 18
extension: .pdf
mime: application/pdf
words: 5362
sentence: 308
flesch: 37
cache: cache/gujaf-32.pdf
txt: txt/gujaf-32.txt
summary:
  Corporate tax is negatively related with CSED in construction industry while other variables are not significant. Keywords: Corporate tax, social and environmental disclosure, modified word counts, stakeholder theory.


id: gujaf-82
author: Festus Babarinde, Gbenga; Ogbeide Enoruwa, Kenneth
title: FINANCIAL DEEPENING, STOCK MARKET RETURNS AND LIQUIDITY MANAGEMENT IN NIGERIA
date: 2021
pages: 14
extension: .pdf
mime: application/pdf
words: 5769
sentence: 258
flesch: 41
cache: cache/gujaf-82.pdf
txt: txt/gujaf-82.txt
summary:
  Moreover, this study, via pairwise granger causality technique, also confirms evidence of a unidirectional causality flowing from stock market liquidity to financial deepening while a bidirectional causality exists between stock market returns and stock market deepening. Moreover, stock market liquidity is found to granger-cause financial deepening while a bi-directional causality exists between stock market returns and stock market deepening.


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
pages: 16
extension: .pdf
mime: application/pdf
words: 4965
sentence: 247
flesch: 53
cache: cache/gujaf-33.pdf
txt: txt/gujaf-33.txt
summary:
  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. Abstract This study examines the impact of dividend policy on share price volatility of listed deposit money banks in Nigeria.


id: gujaf-87
author: Abdulsalam Abdulfatah, Latifat; Eniola Samuel, Agbi; Olumide Mustapha, Lateef
title: RISK CONTROL AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
date: 2021
pages: 14
extension: .pdf
mime: application/pdf
words: 5826
sentence: 330
flesch: 50
cache: cache/gujaf-87.pdf
txt: txt/gujaf-87.txt
summary:
  In order to examine the association amid bank risks and financial performance, the study extracted data from the financial statements of 8 banks listed on the Nigerian exchange for the period of 10 years, 2009 to 2018. The effect of financial risk management on the financial performance of commercial banks in Kenya.


id: gujaf-59
author: Ramalan, Jibril; K. Kurfi, Aminu; M. Bello, Aminu
title: FIRMS SPECIFIC ATTRIBUTES AND VOLUNTARY DISCLOSURE OF QUOTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 6443
sentence: 293
flesch: 39
cache: cache/gujaf-59.pdf
txt: txt/gujaf-59.txt
summary:
  Given that firms‟ financial statement is required statutorily at the end of every accounting period (FRCN 2011) and voluntary information disclosure is disclosed at the discretion of management to achieve a given desired results and mitigate against agency conflict and information irregularity among the firm management and their various stakeholders. Voluntary corporate disclosure by swedish companies; Journal of International Financial Management and Accounting, 28(1), 171-95.


id: gujaf-76
title: SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA
date: 2021
pages: 17
extension: .pdf
mime: application/pdf
words: 7693
sentence: 373
flesch: 45
cache: cache/gujaf-76.pdf
txt: txt/gujaf-76.txt
author:
  Kabir Ibrahim, Yazid; Nma Mohammed, Ahmed; Eniola Agbi, Samuel; Abdussalam Kaoje, Nasiru; Farouk Abdulkarim, Umar

summary:
  Therefore, to achieve the main objective of establishing business firms, business organizations should also take into consideration the interest of other stakeholders who are generally or specifically been influenced by the activities of modern business. The ethical (regulatory) aspect of stakeholder theory states that all stakeholders have the fundamental right to be treated fairly by business firms and that power issues with stakeholders are directly irrelevant.


id: gujaf-63
author: Hirki Joseph, Benedict; Nyor, Terzungwe; Ormin, Koholga
title: DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2021
pages: 16
extension: .pdf
mime: application/pdf
words: 7513
sentence: 355
flesch: 44
cache: cache/gujaf-63.pdf
txt: txt/gujaf-63.txt
summary:
  Auditors independence is the aptitude or capacity of an auditor to conduct audit freely and in ways that is not influenced by irrational decisions or prejudices (Aamir and Farooq, 2011). It is needless stating that when financial statements users have course to believe that auditor independence is compromised, their trust in the auditor's report wanes.


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
pages: 17
extension: .pdf
mime: application/pdf
words: 6005
sentence: 301
flesch: 52
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-15
author: Modibbo, Jaafaru; Tijjani, Ibrahim
title: CORPORATE OWNERSHIP STRUCTURE AND INVESTORS' CONFIDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2020
pages: 22
extension: .pdf
mime: application/pdf
words: 7963
sentence: 393
flesch: 44
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-70
author: Salawudeen, Aishat; Ibrahim, Abdullateef
title: DETERMINANTS OF MARKET PRICE OF COMMON STOCK OF LISTED INDUSTRIALIZED FIRMS IN NIGERIA
date: 2021
pages: 17
extension: .pdf
mime: application/pdf
words: 8836
sentence: 485
flesch: 57
cache: cache/gujaf-70.pdf
txt: txt/gujaf-70.txt
summary:
  This analysis, therefore, offers the answer to the following null hypothesis: Ho Determinants of share price have no significant impact on the market price of common stocks of listed industrialized firms in Nigeria Isa and Salawudeen (2019) checked the relationship between the market price per share dividend payout ratio in Nigeria using sixty-three manufacturing companies whose shares are listed on the Nigerian stock exchange between 2008 and 2018. Highly leveraged firms will channel their profits to offset debt obligations as they fall due, resulting in a negative impact on common stock market prices.


id: gujaf-83
author: Abubakar, Abdu; Nasiru, Yunusa; Saidu Badara, Muazu; Luka Chechet, Ishaya
date: 2021
pages: 19
extension: .pdf
mime: application/pdf
words: 8347
sentence: 366
flesch: 52
cache: cache/gujaf-83.pdf
txt: txt/gujaf-83.txt
title:
  MODERATING ROLE OF AUDIT QUALITY ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED FIRMS IN NIGERIA

summary:
  Value relevance of accounting information share prices of listed firm, Social and Basic Science Review (SBSRR), 3(10), 328-344. Interactions of Audit Quality with BVP, EPS, CFPS, and DPS, on the other hand, have a strong negative impact on share price.


id: gujaf-17
author: Saidu, Aliyu
title: FIRM ATTRIBUTES AND EXECUTIVE COMPENSATION OF CONGLOMERATES IN NIGERIA
date: 2020
pages: 23
extension: .pdf
mime: application/pdf
words: 8215
sentence: 364
flesch: 39
cache: cache/gujaf-17.pdf
txt: txt/gujaf-17.txt
summary:
  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). The findings revealed a positive and significant impact of firm financial performance (that is: return on asset and return on equity) on executive compensation while executive ownership had a negative and significant effect on executive compensation of listed conglomerates in Nigeria.


id: gujaf-109
author: Sagir Lawal; Ibrahim, Mohammed
title: DETERMINANTS OF AUDIT FEES OF LISTED INSURANCE COMPANIES IN NIGERIA
date: 2022
pages: 22
extension: .pdf
mime: application/pdf
words: 7944
sentence: 392
flesch: 48
cache: cache/gujaf-109.pdf
txt: txt/gujaf-109.txt
summary:
  This study is aimed at examining the factors that determined audit fees of listed insurance companies in Nigeria using a correlational research design. The study revealed that client size and audit firm size are the important factors determining audit fees of listed insurance companies in Nigeria.


id: gujaf-19
author: Abubakar, Aliyu; Shuaibu, Muhammad Yusuf; Magaji, Adamu
date: 2020
pages: 14
extension: .pdf
mime: application/pdf
words: 5166
sentence: 257
flesch: 56
cache: cache/gujaf-19.pdf
txt: txt/gujaf-19.txt
title:
  MODERATING EFFECT OF LEVERAGE ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN LISTED OIL AND GAS FIRMS 

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. Keywords: Value relevance, Earnings per share, Book value per share and Leverage 1.


id: gujaf-55
author: Umar, Hadiza; Abubakar, Abdulrahman
title: LIQUIDITY AND CAPITAL STRUCTURE OF LISTED OIL AND GAS COMPANIES IN NIGERIA
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 5302
sentence: 266
flesch: 52
cache: cache/gujaf-55.pdf
txt: txt/gujaf-55.txt
summary:
  This result means that liquidity is positively and significantly influencing capital structure (long-term debt) of listed oil and gas companies in Nigeria except for total term debt. From foregoing discussion in respect of liquidity of firm having significant positive effect on capital structure (long-term debt) except total term debt.


id: gujaf-73
author: Osikpemhi OZEMOYA, Amos; MAILAFIA, Luka
date: 2021
pages: 20
extension: .pdf
mime: application/pdf
words: 5531
sentence: 263
flesch: 46
cache: cache/gujaf-73.pdf
txt: txt/gujaf-73.txt
title:
  FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA

summary:
  Fair value is an important area in accounting hence, this study will help investors to acknowledge the relevance of fair value in relation to firm value. mailto:lumailafia@gmail.com Gusau Journal of Accounting and Finance, Vol. 2, Issue 3, April, 2021 3 Keywords: Fair value, Value relevance, Unobservable inputs, Book value per share, Earnings per share.


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
pages: 14
extension: .pdf
mime: application/pdf
words: 5135
sentence: 272
flesch: 41
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-38
author: Suleiman, Hassan; Ajadi, Taofik; Ola Maroof, Mohammed
title: IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS
date: 2020
pages: 20
extension: .pdf
mime: application/pdf
words: 6928
sentence: 346
flesch: 45
cache: cache/gujaf-38.pdf
txt: txt/gujaf-38.txt
summary:
  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. However, audit tenure has negative and significant relationship with earnings management of listed deposit money banks.


id: gujaf-35
author: Lawal, Ibrahim; Farouk Abdulkarim, Umar; Olawale Nurudeen, Sanni
date: 2020
pages: 23
extension: .pdf
mime: application/pdf
words: 7618
sentence: 416
flesch: 49
cache: cache/gujaf-35.pdf
txt: txt/gujaf-35.txt
title:
  EFFECT OF FIRM DYNAMISM AND FIRM CHARACTERISTICS ON CASH HOLDING OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  This paper aims at shedding light on the empirical effect of Firm dynamism and firm characteristics on corporate cash holding. The result of the findings shows that investment opportunity has positive and significant relationship with corporate cash holding.


id: gujaf-67
author: Fatima Ahmed, Maude; Bello Dogarawa, Ahmad
title: FINANCIAL SOUNDNESS INDICATORS AND EFFICIENCY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2021
pages: 17
extension: .pdf
mime: application/pdf
words: 8306
sentence: 429
flesch: 47
cache: cache/gujaf-67.pdf
txt: txt/gujaf-67.txt
summary:
  Rahman (2017) assessed the financial soundness of twenty-four private commercial banks in Bangladesh for the period 2010-2015 using Bankometer model that was developed according to the IMF's guidelines for measuring bank financial soundness. Predicting bank financial conditions using a logit regression approach: Empirical evidence from Malaysia.


id: gujaf-22
author: Mohammed, Ibrahim
title: TRADING FLOORS AUTOMATION AND STOCK MARKET EFFICIENCY DURING EQUITY ISSUES ANNOUNCEMENTS IN NIGERIA
date: 2020
pages: 21
extension: .pdf
mime: application/pdf
words: 8080
sentence: 416
flesch: 55
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-77
author: Moruff Adeyemi, Salawu; Tahir Dahiru, Muhammed; Ado, Garba; Salisu Mamman, Professor
date: 2021
pages: 16
extension: .pdf
mime: application/pdf
words: 6779
sentence: 371
flesch: 45
cache: cache/gujaf-77.pdf
txt: txt/gujaf-77.txt
title:
  EFFECT OF BOARD CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL DISCLOSURE OF LISTED ENVIRONMENTALLY SENSITIVE FIRMS IN NIGERIA

summary:
  Hence, the study set out to examine Board Characteristics and its influence on SED among listed environmental sensitive firms whose activities impact adversely more on the environment through effluents and emissions (Haladu, 2016) in Nigeria. The relationship between BI and SED of listed environmental sensitive firms is positive as indicated with the coefficient of 0.247, which is statistically significant at 1% level of significance (p-value of 0.000).


id: gujaf-56
author: Abubakar, Abubakar; Abdullahi, Zaharaddeen; Kabir Alkantara, Abba; Adamu Saleh, Ibrahim
date: 2021
pages: 19
extension: .pdf
mime: application/pdf
words: 8169
sentence: 435
flesch: 42
cache: cache/gujaf-56.pdf
txt: txt/gujaf-56.txt
title:
  FIRM ATTRIBUTES AND CORPORATE VOLUNTARY INFORMATION DISCLOSURE OF LISTED INDUSRIAL GOODSFIRMS IN NIGERIA

summary:
  The GFC highlighted the importance of corporate voluntary information disclosure and business honesty in avoiding further economic instability and widespread damage (Bose et al. 2018). To date, corporate voluntary information disclosure has become an important focus of research, as it is seen as an important tool to increase corporate transparency (Alhazmi 2017).


id: gujaf-64
author: Muhammad Lanre, Popoola; L. Chechet, Ishaya; Nuhu Mohammed, Aisha
title: BANK SPECIFIC FACTORS AND ASSET QUALITY OF LISTED DEPOSIT MONEY
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 6174
sentence: 304
flesch: 51
cache: cache/gujaf-64.pdf
txt: txt/gujaf-64.txt
summary:
  The study will also be useful to the potential investors to understand the internal specific factors that can affect the quality of bank assets if not correctly managed and which will at the end lead to poor performance. For instance, Kadioglu, Niyazi & Nurcan (2017) studied the influence of asset quality on the profitability on listed banks in Turkey for the period 2005- 2016.


id: gujaf-57
author: Ibrahim Oladipupo, Shittu; Michael Ojo, Oke
title: GOVERNMENT BUDGET DEFICITS AND MACROECONOMICS VARIABLES: NIGERIA EXPERIENCE
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 6065
sentence: 270
flesch: 56
cache: cache/gujaf-57.pdf
txt: txt/gujaf-57.txt
summary:
  The study, therefore, examines the impact of government budget deficits on macroeconomic variables (interest rate, exchange rate, inflation rate, money supply, and gross domestic product) in Nigeria. The interest rate model indicated a positive and significant relationship between government budget deficits and interest rate while the exchange rate model specified a negative but insignificant relationship between government budget deficits and exchange rate.


id: gujaf-54
author: Mustafa, M.O.A.; Agbabiaka-Mustapha, M. A.
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 5592
sentence: 314
flesch: 46
cache: cache/gujaf-54.pdf
txt: txt/gujaf-54.txt
title:
  INHERITANCE MANAGEMENT AND ACCOUNTABILITY: A CASE STUDY OF Z AND S INHERITANCE COMMITTEE IN LAGOS OF NIGERIA

summary:
  Unlike others, Amien (2014) opposes the integration of Islamic inheritance law in South Africa. Although the unprecedented level of unclaimed inheritance attracted the attention of legal and religious scholars across Muslim majority countries, concern over inheritance, however, took a global dimension when Musawah, a feminist movement began a deliberate misrepresentation of accountability in Islamic inheritance.


id: gujaf-86
title: INTERNAL CONTROL SYSTEM EFFECTIVENESS AND FRAUD PREVENTION INNIGERIAN DEPOSIT MONEY BANKS
date: 2021
pages: 20
extension: .pdf
mime: application/pdf
words: 8687
sentence: 456
flesch: 47
cache: cache/gujaf-86.pdf
txt: txt/gujaf-86.txt
author:
  Evelyn Nneamaka, Molokwu; Terzungwe, Nyor; Nma Mohammed, Ahmed; Kabir Ibrahim, Yazid; Shuaibu, Halima

summary:
  Sang (2012) explored fraud control determinants measures in Kenya commercial banks. Kinyua et al., (2015) investigated internal control systems effect on the financial performance of companies quoted in the Nairobi Securities Exchange (NSE).


id: gujaf-58
author: Samuel Shola, Falade; Terzungwe, Nyor; Joshua, Okpanachi
title: EFFECT OF CORPORATE GOVERNANCE CODES ON RETURN ON EQUITY OF NIGERIAN DEPOSIT MONEY BANKS
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 6127
sentence: 296
flesch: 48
cache: cache/gujaf-58.pdf
txt: txt/gujaf-58.txt
summary:
  This result shows that only 25% variance of banks performance as indicated by R 2 is accounted for by variation in CG codes. Therefore, the objective of this study is to review the impact of CG codes on the ROE with particular emphasis on Nigeria DMBs.


id: gujaf-61
author: Adam, Abba; A. A Yusuf, Halima; Abubakar, Abubakar; Labaran Ali, Ibrahim; Usman Hassan, Shehu
date: 2021
pages: 23
extension: .pdf
mime: application/pdf
words: 8955
sentence: 447
flesch: 44
cache: cache/gujaf-61.pdf
txt: txt/gujaf-61.txt
title:
  GREEN SUPPLY CHAIN MANAGEMENT AND PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA: A MODERATING ROLE OF INTERNET OF THING

summary:
  i. Investigate the impact of Green Supply Chain Management practices on the performance of listed Oil and Gas firms in Nigeria. ii. Looking at the substantial and growing significance of IoT in advancing organizational sustainability, the application of IoT in Nigeria’s Petroleum Downstream Sector would lead to improved efficiency of the sector as well as proving sufficient connections that, could support Green Supply Chain Management practice as positively affecting EP, OPP and ECP of Petroleum Downstream Sector in Nigeria.


id: gujaf-68
author: Nuhu Mohammed, Aisha; Muhammad Bagudo, Mustapha; Rufa’i Mahmoud, Mahmoud; Adamu, Magaji
date: 2021
pages: 20
extension: .pdf
mime: application/pdf
words: 8998
sentence: 469
flesch: 50
cache: cache/gujaf-68.pdf
txt: txt/gujaf-68.txt
title:
  INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION AND AUDIT REPORT LAG OF DEPOSIT MONEY BANKS IN NIGERIA

summary:
  However, post IFRS adoption, the result indicates that audit committee independence is negatively and significantly associated with audit report lag in determining the timeliness of audit reports of listed deposit money banks in Nigeria. However, the post IFRS adoption result indicates that audit committee financial expertise is negatively and significantly associated with audit report lag in determining the timeliness of audit reports for listed DMBs in Nigeria.


id: gujaf-49
author: Oseiweh Ogbeide, Sunday; Olufemi Adesuyi, Isaac; Uzuazorkare Ogeh, Fidelis
title: INTERLOCKING BOARD MEMBERSHIP AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
date: 2021
pages: 14
extension: .pdf
mime: application/pdf
words: 5703
sentence: 325
flesch: 47
cache: cache/gujaf-49.pdf
txt: txt/gujaf-49.txt
summary:
  Interlocking board membership involves directors who may be from other countries, race, ethnic and religion having multiple seats in different firms. Interlocking board membership could be vertical or horizontal in firms.


id: gujaf-41
author: Joseph, Aitimon; Solomon Chiemeka, Aniche
date: 2020
pages: 22
extension: .pdf
mime: application/pdf
words: 7470
sentence: 308
flesch: 44
cache: cache/gujaf-41.pdf
txt: txt/gujaf-41.txt
title:
  WORKING CAPITAL MANAGEMENT AND THE FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA 

summary:
  Average Collection Period and Profitability Zainab et al (2020) examined the assessment of working capital management on profitability of listed manufacturing firms in Nigeria. This study examines the impact of working capital management on the financial performance of listed oil and gas firms in Nigeria.


id: gujaf-66
author: Oseiweh Ogbeide, Sunday; Godstime Osarobo, Ikhu-Omoregbe
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 4947
sentence: 331
flesch: 46
cache: cache/gujaf-66.pdf
txt: txt/gujaf-66.txt
title:
  ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA

summary:
  Salawu (2017) opines that factors such as board gender diversity, audit committee independence, managerial ownership and auditor tenure likely common drivers of auditor independence in contemporary times. A represents auditor independence, proxied with Beneish-M-Score index; b represents managerial ownership; c represents audit tenure; d represents board gender diversity; e represents audit committee independence while f represents firm size.


id: gujaf-81
author: Lawal Bawa Maru, Muhammad; Magaji, Adamu; Daddau, Haruna; Abdullahi Mazadu, Saifullahi
title: WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED HEALTHCARE FIRMS IN NIGERIA
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 4758
sentence: 251
flesch: 42
cache: cache/gujaf-81.pdf
txt: txt/gujaf-81.txt
summary:
  Also, the aggressive theory of working capital management needs complete investment of current assets and portion of the financing of fixed assets funded through temporary sources and lastly, conventional working capital management theory, that is a stand amid defensive and forceful theories of working capital management. The preference for the practice of working capital management is dependent upon the purpose (s) to be accomplished by the firms.


id: gujaf-53
author: Adebukola Atoyebi, Taibat; Najimu Oladosu, Tubosun
title: DIVIDEND PAYMENT AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIES IN NIGERIA
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5449
sentence: 284
flesch: 48
cache: cache/gujaf-53.pdf
txt: txt/gujaf-53.txt
summary:
  The findings indicate that dividend paying status and dividend changes have significant positive effect on earnings quality. Over the study period, dividend changes had a significant positive effect on earnings quality, but dividend persistence had no significant influence on the earnings quality.


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
pages: 29
extension: .pdf
mime: application/pdf
words: 11629
sentence: 521
flesch: 44
cache: cache/gujaf-115.pdf
txt: txt/gujaf-115.txt
summary:
  The public quoted firms in Nigeria board risk minimizes the degree of creative accounting. The listed companies in Nigeria board reputation decreases the level of creative accounting in them.


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
pages: 16
extension: .pdf
mime: application/pdf
words: 5136
sentence: 280
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-69
author: Donga, Manu; Bello, Ismaila
title: EFFECT OF E-PAYMENTS ON PERFORMANCE OF COMMERCIAL ACTIVITIES IN YOLA METROPOLIS OF ADAMAWA STATE
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5283
sentence: 236
flesch: 44
cache: cache/gujaf-69.pdf
txt: txt/gujaf-69.txt
summary:
  This implies that one unit increase in challenges of e-payments transaction will decrease the performance of commercial activities in Yola metropolis by -.121units. Specifically to examine the effect of e-payment product such as POS, mobile banking and challenges of e-payment products on some selected commercial activities in Yola metropolis.


id: gujaf-50
author: Sani Adamu, Muhammad
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 4964
sentence: 255
flesch: 43
cache: cache/gujaf-50.pdf
txt: txt/gujaf-50.txt
title:
  INFLUENCE OF ENVIRONMENTAL ACTIVITIES AS CORPORATE SOCIAL RESPONSIBILITY DIMENSION ON FIRM FINANCIAL PERFORMANCE OF NIGERIAN LISTED FIRMS

summary:
  The outcome of the panel-based regression models reveals that the overall CSR score has a positive and significant influence on a firm’s financial indicators this shows all the CSR dimensions relate positively to firm financial performance, However, the finding of this study refutes the work of McWilliams & Siegel (2000) and Isanzu (2013) who upheld that, there is no any relationship between CSR activities and firm financial performance. Despite extensive studies on CSR activities in Nigeria, studies to investigate the influence of environmental activities on firm financial performance were limited.


id: gujaf-85
author: Abubakar, Abdulrahman; Dahiru Tahir, Mohammed; Bello, Ahmad; Abdullahi, Sani
title: EFFECT OF FIRM SIZE ON EXPECTED RETURNS OF LISTED COMPANIES IN NIGERIA CAPITAL MARKET
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5437
sentence: 322
flesch: 51
cache: cache/gujaf-85.pdf
txt: txt/gujaf-85.txt
summary:
  The outcome from the regression revealed that firm size has positive significant relationship with expected returns. It was recommended that companies increase firm size by adopting profit maximization policy and issuing more equity.


id: gujaf-51
author: Masud, Abdullahi
title: EFFECT OF GLOBAL CRUDE OIL PRICE ON EXCHANGE RATE AND INFLATION RATE IN NIGERIA
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 4979
sentence: 275
flesch: 54
cache: cache/gujaf-51.pdf
txt: txt/gujaf-51.txt
summary:
  Vol. 2 Issue 1, April, 2021 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. 2, Issue 1, April, 2021 2 EFFECT OF GLOBAL CRUDE OIL PRICE ON EXCHANGE RATE AND INFLATION RATE IN NIGERIA Abdullahi Masud Putra Business School +2348032170149, talk2masud2008@gmail.com The study hypothesized positive relationship between inflation rates and exchange rate with the change in prices of global oil market price downward or upward.


id: gujaf-78
author: Kerim, Abdul; Olusegun James, Samuel; Saidu Badara, Mu’azu; Ojochogwu David, Odobi
title: OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE ON LISTED MANUFACTURING FIRMS IN NIGERIA
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 5126
sentence: 278
flesch: 42
cache: cache/gujaf-78.pdf
txt: txt/gujaf-78.txt
summary:
  Participation in management decisions can improve company performance by aligning monetary consideration between manager and shareholders (Posner, 2009). Maina & Ishmail, (2014) studied the impact of ownership structure on the financial performance of Nairobi Stock Exchange companies, using regression analysis and correlation methods, the researchers discovered a link between ownership structure and company performance in a sample of 62 publicly traded companies from 2009 to 2013.


id: gujaf-72
author: Olayinka Adeyemi, Tesleem; Suleiman Kargi, Hamisu; Shehu Tijjani, Muhammad; M. Zubair
title: FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5857
sentence: 252
flesch: 43
cache: cache/gujaf-72.pdf
txt: txt/gujaf-72.txt
summary:
  On the other hand, studies such as Alaryan, Haija and Alrabei (2014); Xiaolu (2013); Bratten, Causholli and Myers (2012); Barth, Biscarri, Kasznik and Espinosa (2012); Laux and Leuz (2010); Allen and Carletti (2008); Power (2008); Benston (2006) argued that fair value accounting rather complicates the financial reporting process and makes managerial fraud very difficult to detect thereby increasing the tendency of earnings manipulation by managers. Despite the fact that empirical researches concerning the impact of fair value accounting had gained momentum and international relevance especially in the developed economies, however, to the best of our knowledge the effect of fair value financial instruments measurements hierarchy on cosmetic accounting practice has not been tested in developing countries such as Nigeria thus it is not known with certainty whether the theoretical postulations that fair value measurement could be used by managers to manage earnings holds water.


id: gujaf-48
author: Abubakar Zik-Rullahi, Ahmed; Adeiza Farouk, Musa
date: 2021
pages: 16
extension: .pdf
mime: application/pdf
words: 6664
sentence: 331
flesch: 49
cache: cache/gujaf-48.pdf
txt: txt/gujaf-48.txt
title:
  SHARE OWNERSHIP, EXECUTIVE COMPENSATION AND VALUE OF FIRM: A COMPARISON BETWEEN LOW AND HIGH LEVERED BANKS IN NIGERIA

summary:
  Omoregie and Kelikume ( 2017taht detisop ( the relationship between executive compensation and bank performance in Nigeria in recent years has attracted a lot of interest. Consequently, no significant association was established linking bank performance and CEO remuneration except weak but positive association with Return on Assets.


id: gujaf-88
author: Sani Adamu, Mohammad; Oluwaseyi John, Zacchaeus; Saidu Badara, Muazu
date: 2021
pages: 11
extension: .pdf
mime: application/pdf
words: 4288
sentence: 275
flesch: 57
cache: cache/gujaf-88.pdf
txt: txt/gujaf-88.txt
title:
  EFFECT OF BANK SPECIFIC AND MACRO-ECONOMIC FACTORS ON NONPERFORMING LOANS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  Also, in the third quarter of 2020, nonperforming loan rose by N333bn to N1.7trn with an increase in nonperforming loan ratio 6.3% which is above the prudential guideline of 5% (CBN Monetary Policy Comminique, 2021). The stata13 output revealed that capital adequacy ratio and lending rate has insignificant and significant negative impact on nonperforming loans respectively while, loan-deposit-ratio and crude oil price has insignificant and significant positive impact on nonperforming loans of the commercial banks.


id: gujaf-52
author: Usman Onozare, Safiya; John Eshemokhai, Balogun
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 5238
sentence: 247
flesch: 44
cache: cache/gujaf-52.pdf
txt: txt/gujaf-52.txt
title:
  DETERMINANTS OF CAPITAL STRUCTURE IN NIGERIAN LISTED MANUFACTURING FIRMS: A PANEL GENERALIZED METHOD OF MOMENTS (GMM) APPROACH

summary:
  Capital structure is given below as follow; C = f(1+r0) …………………………………………………..…….. ii Where C, 1, and r0 are capital structure, loan and equity Equation i must increase by Iterating it to accommodate capital structure to have; Vol. 2 Issue 1, April, 2021 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. 2, Issue 1, April, 2021 2 DETERMINANTS OF CAPITAL STRUCTURE IN NIGERIAN LISTED MANUFACTURING FIRMS: A PANEL GENERALIZED METHOD OF MOMENTS (GMM) APPROACH USMAN, Onozare Safiya Balogun John Eshemokhai corresponding author balogunjohnascon@gmail.com


id: gujaf-14
author: Magaji, Adamu; Okolo, Monday Samuel; Ibrahim, Lawal
date: 2020
pages: 26
extension: .pdf
mime: application/pdf
words: 9935
sentence: 461
flesch: 47
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-16
author: Musa, Ahmed Balarabe
date: 2020
pages: 15
extension: .pdf
mime: application/pdf
words: 5157
sentence: 293
flesch: 51
cache: cache/gujaf-16.pdf
txt: txt/gujaf-16.txt
title:
  EFFECT OF MACROECONOMIC FACTORS ON CAPITAL STRUCTURE OF FIRMS IN DEVELOPING AFRICA: A TWO-STEP GMM APPROACH

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-29
author: Wuyah Yunana, Titus; Yunusa Sa’id, Umar
date: 2020
pages: 15
extension: .pdf
mime: application/pdf
words: 4597
sentence: 229
flesch: 45
cache: cache/gujaf-29.pdf
txt: txt/gujaf-29.txt
title:
  AGGREGATE DEMAND AND FISCAL POLICY ADJUSTMENT IN NIGERIA: EVIDENCE FROM TWO STAGE LEAST SQUARED AND SIMULATION EXPERIENCE 

summary:
  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. Fiscal policy is implemented by the fiscal authorities, the Ministry of Finance (Abdulazeez, 2016).


id: gujaf-39
author: Ishola Abdulkadir, Kayode; Olanrewaju Issa, Saheed; Danlami Yunusa, Yusuf
date: 2020
pages: 19
extension: .pdf
mime: application/pdf
words: 6134
sentence: 341
flesch: 48
cache: cache/gujaf-39.pdf
txt: txt/gujaf-39.txt
title:
  IMPACT OF FIRM SPECIFIC ATTRIBUTES ON CORPORATE TAX AGGRESSIVENESS OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  Devi, Salim and Pheng (2018) examined the impact of firm characteristic on corporate tax aggressiveness in Malaysia and found that among firm characteristics, firm size, profitability, debt intensity, capital intensity and firm growth have significant impact on the level of tax aggressiveness. Shareholders prefer tax planning activities in order to maximize the value of the company, and therefore shareholders seek tax aggressiveness to achieve these goals (Tijjani, 2019).


id: gujaf-45
title: FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY IN LISTED NON FINANCIAL FIRMS IN NIGERIA
date: 2020
pages: 14
extension: .pdf
mime: application/pdf
words: 4460
sentence: 251
flesch: 49
cache: cache/gujaf-45.pdf
txt: txt/gujaf-45.txt
author:
  Yusuf, Armayau ; Nma Ahmed , Mohammed; Okpanachi, Joshua ; Adabenege Yahaya , Onipe; Eniola Agbi, Samuel ; Musa Yaro, Lami ; Yusuf, Zainab 

summary:
  In conclusion, they contended that ceteris paribus, high CSR firms owing to low CSR firms having a reduced investor base and higher perceived risks. The researcher asserted that CSR disclosure is significantly affected by firm size, firm age and firm growth.


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
pages: 10
extension: .pdf
mime: application/pdf
words: 3495
sentence: 210
flesch: 43
cache: cache/gujaf-21.pdf
txt: txt/gujaf-21.txt
summary:
  Table 2 presents descriptive analysis of sustainability disclosure compliance by the sampled GUJAF: Gusau Journal of Accounting and Finance, Vol. The findings reveal that there is significance level of compliance with sustainability disclosure requirement by the companies.


id: gujaf-40
author: M. Tyokoso, Gabriel; K. Teghtegh, Maurice; Benjamin Musa, Bweseh
title: SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF NIGERIAN AND MOZAMBICAN OIL AND GAS COMPANIES
date: 2020
pages: 15
extension: .pdf
mime: application/pdf
words: 4646
sentence: 228
flesch: 35
cache: cache/gujaf-40.pdf
txt: txt/gujaf-40.txt
summary:
  Furthermore, Ching, Gerab and Toste (2017) examine how sustainability reporting affect financial performance of listed firms in Brazil but document evidence which suggests financial performance of Brazilian companies is not influenced by sustainability reporting. Keywords: sustainability reporting; Economic Reporting; Environmental Reporting; Social Reporting; Nigeria.


id: gujaf-47
author: Abdullahi, Murtala; Habibu Sabari, Mohammed; Sabo, Bello; Nuhu Mohammed, Aisha
title: SYSTEMATIC RISK AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5573
sentence: 273
flesch: 45
cache: cache/gujaf-47.pdf
txt: txt/gujaf-47.txt
summary:
  The result of the analysis reveals that foreign exchange risk has positive insignificant relationship with financial performance of banks, inflation risk has positive significant relationship with banks financial performance and financial crisis risk has negative significant relationship on financial performance of Nigerian banks. Financial crisis risk is a period in which banks as financial institution may find it difficult to meet up with customers’ demands in terms of withdrawal and loan due to the shortage of liquidity.


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
pages: 16
extension: .pdf
mime: application/pdf
words: 4709
sentence: 253
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. 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-60
author: Lubabah Kwanbo, Mansur; Anyalewechi, Chijioke
date: 2021
pages: 22
extension: .pdf
mime: application/pdf
words: 7172
sentence: 405
flesch: 53
cache: cache/gujaf-60.pdf
txt: txt/gujaf-60.txt
title:
  FIRM ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: DOES DIVIDEND PAYOUT MATTERS?

summary:
  Vol. 2 Issue 2 April, 2021 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. 2, Issue 2, April, 2021 2 FIRM ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: DOES DIVIDEND PAYOUT MATTERS? Specifically, the research also examined whether profitability, tax rate, firm size and internal control system are functions of earnings management of Nigerian listed deposit money banks.


id: gujaf-80
author: Abdullahi, Aminu; Oko Aduma, Aduma; Shaka Eromise, Mutairu
title: FOREIGN RESERVE ACCUMULATION AND MACRO ECONOMIC VARIABLES OF SUB-SAHARAN AFRICAN COUNTRIES
date: 2021
pages: 14
extension: .pdf
mime: application/pdf
words: 5918
sentence: 259
flesch: 43
cache: cache/gujaf-80.pdf
txt: txt/gujaf-80.txt
summary:
  Tong and Jin-Wei (2019) in a micro- macro analysis of foreign exchange reserve and its relationship with firms at micro level for 6610 non-financial firms for in emerging countries for a period of 6 years, the study reveals that foreign exchange reserves leads to high leverage cost while reducing large scale economic distortions. Findings from this study reveal that foreign exchange reserves have a significant negative effect on unemployment and inflation; however, it shows a significant positive effect on export and gross domestic product (GDP.


id: gujaf-44
author: Ya’u, Abba ; Sabo Kurawa, Najib ; Badamasi, Nura
date: 2020
pages: 18
extension: .pdf
mime: application/pdf
words: 5509
sentence: 403
flesch: 47
cache: cache/gujaf-44.pdf
txt: txt/gujaf-44.txt
title:
  MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK

summary:
  Additionally, tax knowledge is regarded as very significant factor in influencing tax compliance (Hofmann, Hoelzl & Kirchler, 2008). As such, Dubin and Wilde (1988), McKerchar (1995), Ritsema, Thomas and Ferrier (2003), McGee, Basic and Tyler (2009) found a negative relationship between tax knowledge and tax compliance.


id: gujaf-34
author: Valentine Igbinedion, Osayi; Ishaku Irom, Agabi; Emmanuel Ken Hilary, Idume
date: 2020
pages: 20
extension: .pdf
mime: application/pdf
words: 6378
sentence: 306
flesch: 45
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:
  I, Issue 2, October, 2020 12 The correlation between return on asset and financial audit firm rotation is negative but somewhat weak and not statistically significant at 5% level of significance (r = -0.191, p ≤ 0.113).The negative relationship means that when the rotation of financial audit firm is not on a regular basis, it engenders low financial performance and audit quality, because regular rotation of auditors will help checkmate some of the threats to the independence of auditors which could adversely affect or jeopardize the quality of audit. 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-36
author: George Apochi, James; Olalekan Lasisi, Isiaka; Okpanachi, Joshua
date: 2020
pages: 15
extension: .pdf
mime: application/pdf
words: 4616
sentence: 257
flesch: 49
cache: cache/gujaf-36.pdf
txt: txt/gujaf-36.txt
title:
  FINANCIAL RISK AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING ROLE OF BOARD DIVERSITY 

summary:
  The null hypothesis was not rejected and concluded that bank liquidity risk has no significant effect on the study banks profitability. Bank liquidity risk and performance : An empirical study of the banking system in Jordan.


id: gujaf-62
author: Kolawole Olowookere, Johnson; Adeniran Taiwo, Abiodun; Olatunde Onifade, Ayuba
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 4709
sentence: 246
flesch: 39
cache: cache/gujaf-62.pdf
txt: txt/gujaf-62.txt
title:
  ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE OF LISTED CEMENT COMPANIES IN NIGERIA

summary:
  Vol. 2 Issue 2 April, 2021 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. 2, Issue 2, April, 2021 2 ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE OF LISTED CEMENT COMPANIES IN NIGERIA Johnson Kolawole Olowookere Department of Accounting Osun State University +2348034924142, johnson.olowookere@uniosun.edu.ng Abiodun Adeniran Taiwo Department of Accounting Osun State University +2348034540896, abiodun.taiwo@pgc.uniosun.edu.ng Ayuba Olatunde Onifade Department of Accounting Osun State University +2349056015701, ayuba.onifade@pgc.uniosun.edu.ng Abstract This study examined the impact of environmental accounting disclosure on financial performance of listed cement companies in Nigeria. The results of the study revealed that environmental accounting disclosure has positive and significant impact on firm financial performance of the listed cement companies in Nigeria.


id: gujaf-90
author: Aliyu Saleh, Munir; Abubakar, Abubakar; Adamu Saleh, Ibrahim; Usman Hassan, Shehu
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 5559
sentence: 255
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:
  Vol. 2 Issue 4, October, 2021 ISSN: 2756-665X A Publication of Department of Accounting and Finance, Faculty of Management and Social Sciences, Federal University Gusau, Zamfara State -Nigeria 2 BOARD PHYSIOGNOMIES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA Munir Aliyu Saleh Department of Accounting, Federal University Wukari, Nigeria salehmuniraliyu@gmail.com +2347038422454 Abubakar Abubakar Department of Accounting, Federal University of Kashere, Nigeria abubakarabubakar2020@gmail.com +2347030072314 Ibrahim Adamu Saleh PhD Department of Business Administration Federal University of Kashere, Nigeria, Ibrahimadamusaleh3@gmail.com +2348033977158 Shehu Usman Hassan PhD Professor of Accounting and Finance Department of Accounting Federal University of Kashere, Nigeria, shehu.hassanus.usman@gmail.com +2348067766435 Abstract 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-65
author: Olanrewaju Issa, Saheed; Yunusa PhD, Nasiru; Mahmoud Hamman, Aisha
title: BOARD MECHANISMS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS IN NIGERIA
date: 2021
pages: 17
extension: .pdf
mime: application/pdf
words: 6704
sentence: 372
flesch: 39
cache: cache/gujaf-65.pdf
txt: txt/gujaf-65.txt
summary:
  Vol. 2 Issue 2 April, 2021 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. 2, Issue 2, April, 2021 2 BOARD MECHANISMS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS IN NIGERIA Saheed Olanrewaju Issa Department of Accounting, Ahmadu Bello University, Zaria, Nigeria issasaheed22@gmail.com Nasiru Yunusa PhD Department of Accounting Ahmadu Bello University, Zaria, Nigeria nasiruyunusa80@yahoo.com Aisha Mahmoud Hamman PhD Department of Accounting Ahmadu Bello University, Zaria, Nigeria aisa4sure@gmail.com Abstract This study investigates the impact of board mechanism on environmental disclosure quality in Nigeria. The findings indicate that board independence, board gender diversity and board expertise have a significant positive impact on environmental disclosure quality.


id: gujaf-91
author: Sani Aminu, Kabiru; Luka Chechet, Ishaya; Yusuf, Ibrahim; Bashir Musa, Tijjani
date: 2021
pages: 23
extension: .pdf
mime: application/pdf
words: 7642
sentence: 467
flesch: 49
cache: cache/gujaf-91.pdf
txt: txt/gujaf-91.txt
title:
  INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA

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-42
author: Aliyu, Shehu; Shehu Nakazalle, Ibrahim; Yusuf, Ibrahim
date: 2020
pages: 17
extension: .pdf
mime: application/pdf
words: 5498
sentence: 291
flesch: 46
cache: cache/gujaf-42.pdf
txt: txt/gujaf-42.txt
title:
  NEXUS BETWEEN FIRMS-SPECIFIC CHARACTERISTICS AND CASH HOLDING OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  However, negative and significant relationship was found between leverage and corporate cash holding. Similarly, Ozordi, (2020) conducted studies on corporate dynamism (using board skills, board ownership, director’s compensation and female leadership) and corporate cash holding, evidence from listed Nigeria manufacturing firms.


id: gujaf-148
title: CORPORATE GOVERNANCE MECHANISM AND STOCK PRICE PERFORMANCE: INSIGHTS FROM NIGERIA
date: 2022
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-43
author: Aminu Isa, Muhammad; Ciroma Abdullahi, Ali; Muhammad Adam, Usman
date: 2020
pages: 22
extension: .pdf
mime: application/pdf
words: 6600
sentence: 309
flesch: 41
cache: cache/gujaf-43.pdf
txt: txt/gujaf-43.txt
title:
  MEDIATING EFFECT OF PROFESSIONAL SKEPTICISM ON THE RELATIONSHIP BETWEEN PROFESSIONAL ETHICS AND AUDIT QUALITY

summary:
  The study concluded that Professional ethics enhances auditor’s skepticism to produce quality audit work; adhering to the principles of professional ethics is necessary for improving the skeptical attitude of an auditor so as to have a high quality audit work. Subianto (2018) views auditor professional skepticism as an attitude that improves the quality of the resulting audit.


id: gujaf-18
date: 2020
pages: 18
extension: .pdf
mime: application/pdf
words: 6446
sentence: 354
flesch: 45
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-46
author: Mustapha Bagudo, Muhammad; Yusuf Shuaibu, Muhammad
date: 2021
pages: 12
extension: .pdf
mime: application/pdf
words: 4965
sentence: 229
flesch: 45
cache: cache/gujaf-46.pdf
txt: txt/gujaf-46.txt
title:
  ACCOUNTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE: DETERMINANTS OF COMPLIANCE WITH IAS 41 DISCLOSURES BY LISTED AGRICULTURAL FIRMS IN NIGERIA

summary:
  Firm age has no impact on compliance with IAS 41 by listed agricultural firms in Nigeria The result of this study will be beneficial to regulators especially Financial Reporting Council of Nigeria as it will provide useful information on the extent to which agricultural firms in Nigeria comply with IAS 41 and how some specific characteristics of the firms determine the compliance with the standard 2.1 Literature Review Compliance has been defined as an act of transmitting economic, financial, non-financial, quantitative and non-quantitative data in a way that reflects the realities on ground (Gonçalves & Lopes, 2014a) Conceptual framework Below is the pictorial graph of the relationship between the variables Review of empirical studies Under this heading, some relevant and related empirical studies are reviewed as seen below; Martanti, Lestari, Zarkasyi (2019) studied the impact of biological assets intensity and firm size on the financial performance of listed agricultural firms on the Indonesian and Malaysian Stock Exchange. In a nutshell, the study seeks to examine the extent to which biological intensity, leverage, liquidity firm size and firm age determine compliance with IAS 41 by listed agricultural firms in Nigeria.


id: gujaf-110
author: Ismaila Yusuf; Salisu Abubakar ; Idris Ahmed Aliyu; Aneitie, Charles Dikki
title: EFFECT OF CEO PAY AND CEO POWER ON RISK-TAKING OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2022
pages: 21
extension: .pdf
mime: application/pdf
words: 6286
sentence: 357
flesch: 53
cache: cache/gujaf-110.pdf
txt: txt/gujaf-110.txt
summary:
  How the corporate governance mechanisms affect bank risk taking. Bank risk during the financial crisis: Do business models matter.


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
pages: 18
extension: .pdf
mime: application/pdf
words: 6042
sentence: 310
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-111
author: Abdulrahman Abubakar; Bello, Ahmad; Abdullahi, S. A.; M. D. Tahir
title: EFFECT OF FINANCIAL LEVERAGE ON STOCK RETURNS OF LISTED COMPANIES IN NIGERIA CAPITAL MARKET
date: 2022
pages: 22
extension: .pdf
mime: application/pdf
words: 6890
sentence: 386
flesch: 48
cache: cache/gujaf-111.pdf
txt: txt/gujaf-111.txt
summary:
  Where: ˉRj LFL is the average monthly returns of low financial leverage companies within the period of studies, Rk HFL is the average monthly returns of high financial leverage companies within the period of the study, ( Rj LFL ) is the average of average monthly returns of low financial leverage companies, and ( Rk HFL ) is the average of average monthly returns of high financial leverage companies within the period of study. Zaria Abstract This study investigated the effect of financial leverage on stock returns of listed companies in Nigeria.


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
pages: 23
extension: .pdf
mime: application/pdf
words: 6519
sentence: 278
flesch: 45
cache: cache/gujaf-189.pdf
txt: txt/gujaf-189.txt
summary:
  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. Conclusion and Recommendation The main aim of conducting this study is to investigate the relation of capital structure on financial performance of listed manufacturing firms in Nigeria; this is because of the mix in findings of several scholars in the area of capital structure of the firm.


id: gujaf-118
author: Abdu Abubakar; Luka Chechet, Ishaya; Muazu Saidu Badara; Yunusa Nasiru
date: 2022
pages: 19
extension: .pdf
mime: application/pdf
words: 5272
sentence: 231
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-180
author: Aiyesan, Olabode Olutola
title: SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
date: 2023
pages: 33
extension: .pdf
mime: application/pdf
words: 7685
sentence: 467
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-147
date: 2022
pages: 10
extension: .pdf
mime: application/pdf
words: 3171
sentence: 169
flesch: 48
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. The study, therefore, recommends that firms should rely on their retained earnings because debt financing reduces financial performance.


id: gujaf-164
author: Aliyu Saleh, Munir; Bappah, Sirajo; Daniel Orsaa, Gbegi; Adamu Saleh, Ibrahim
title: ENVIRONMENTAL SUSTAINABILITY DISCLOSURE AND MARKET VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA
date: 2022
pages: 22
extension: .pdf
mime: application/pdf
words: 7839
sentence: 349
flesch: 39
cache: cache/gujaf-164.pdf
txt: txt/gujaf-164.txt
summary:
  Many studies were conducted in both developed and developing nations examining the impact of environmental disclosure on performance, profitability, share price, firm value etc. Most out which found environmental disclosure as a voluntary form of reporting the impact of companies on their environment.


id: gujaf-217
author: Gbadebo, Adedeji Daniel
title: IS THERE EARNINGS DISCONTINUITY AFTER THE IMPLEMENTATION OF IFRS IN NIGERIA?
date: 2023
pages: 33
extension: .pdf
mime: application/pdf
words: 9819
sentence: 479
flesch: 42
cache: cache/gujaf-217.pdf
txt: txt/gujaf-217.txt
summary:
  (Ph. D) 96 Sources of Health Care Financing Among Surgical Patients Seen at the Dalhatu Araf Specialist Hospital Lafia Nasarawa State Nigeria Ahmed Mohammed Yahaya, Babatunde Joseph Kolawole, Bello Surajudeen Oyeleke 121 Transparency, Compliance and Sustainability of Contributory Pension Scheme in Nigeria Olanrewaju Atanda Aliu (Ph. D), Mohamad Ali Abdul-Hamid (Ph. D), Salami Suleiman (Ph. D), Salam Mudathir Olanrewaju 135 Gusau Journal of Accounting and Finance, Vol. 4, Issue 1, April, 2023 x Examining the Impact of Working Capital Management on the Financial Performance of Listed Industrial Goods Entities in Nigeria 151 Sani Abdulrahman Bala (Ph. D), Jamilu Jibril, Taophic Olarewaju BAKARE Corporate Governance Factors and Tax Avoidance of Listed Deposit Money Banks in Nigeria 171 Sani Abdulrahman Bala (Ph. D), Umar Salim Ibrahim, Samaila Dannana Risk Committee Demographic Traits: A Study of the Impact of Expertise on Risk Disclosure Quality of Listed Insurance Firms in Nigeria Wada Najib Abbas, Dandago, Kabiru Isa (Ph. D), Rabiu, Naja’atu Bala 192 Moderating Effect of Audit Committee on the Relationship Between Audit Quality and Earnings Management of Listed Non-Financial Services Firms in Nigeria Ahmad Muhammad Ahmad, Lubabah Mansur Kwanbo (Ph.D.), Shehu Usman Hassan (Ph.D.) Musa Suleiman Umar (Ph.D.) 216 Determinants of Audit Opinion of Negative-Book-Value Firms in Nigeria: Firm Value and Audit Characteristics Perspective Asma’u Mahmood Baffa (Ph. D), Lawal Mohammed (Ph.D.), Ahmed Bello (Ph.D.) Umar Farouk Abdulkarim 237 Intervention Announcements and Naira Management: Evidence from the Nigerian Foreign Exchange Market Adedeji Daniel Gbadebo 254 Is There Earnings Discontinuity After the Implementation of IFRS in Nigeria? Keywords: Earnings Discontinuity, Implementation of IFRS, Nigeria https://doi.org/10.57233/gujaf.v4i1.211 1. Introduction Accounting earnings, such as profits, earnings per share and others, are considered as the premier information items reported on the financial statements.


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
pages: 28
extension: .pdf
mime: application/pdf
words: 6993
sentence: 385
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-186
author: Suleiman, Salami; Aliu, Olanrewaju Atanda
title: EFFECT OF FEMALES IN THE BOARDROOM ON CORPORATE SUSTAINABILITY REPORTING
date: 2023
pages: 25
extension: .pdf
mime: application/pdf
words: 5371
sentence: 273
flesch: 40
cache: cache/gujaf-186.pdf
txt: txt/gujaf-186.txt
summary:
  Flowing from the above review, is corporate sustainability reporting influenced byfemale representation on corporate boards? 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.


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
pages: 18
extension: .pdf
mime: application/pdf
words: 5540
sentence: 323
flesch: 49
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-108
author: Lukman A. O. Abdulrauf; Abdul Olalekan Hassan
date: 2022
pages: 21
extension: .pdf
mime: application/pdf
words: 6779
sentence: 284
flesch: 42
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-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
pages: 31
extension: .pdf
mime: application/pdf
words: 9553
sentence: 444
flesch: 44
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-184
author: Shika, Kassim Yusha’u; Kantiyok, Mark David
date: 2023
pages: 35
extension: .pdf
mime: application/pdf
words: 9781
sentence: 483
flesch: 36
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:
  Thus, the outcome of this study helps informed those parties that pay more emphasis on the financial reporting quality and in particular, the conclusion enlightens policymakers and regulators of the likely weight of financial reporting on audit committee independence, audit committee meetings, audit committee financial expertise and audit committee size. They established significant negative of audit committee financial expertise, which reduces abnormal accruals and improves financial reporting quality.


id: gujaf-250
author: Abdullahi, Ahmed Aliyu; Ahmed, Rabiatu
date: 2024
pages: 32
extension: .pdf
mime: application/pdf
words: 9472
sentence: 518
flesch: 42
cache: cache/gujaf-250.pdf
txt: txt/gujaf-250.txt
title:
  WORK ENVIRONMENT, REMUNERATION AND ACCOUNTING LECTURERS’ PERFORMANCE IN POLYTECHNICS IN NORTH WEST, NIGERIA

summary:
  In every organization, there is job performance also called employee performance as well as organizational performance. Remuneration strategy is an important ingredient in every organization and that employee performance is a critical issue for many businesses because of the need to attract, motivate and retain the right talent pool for organization to succeed (Kiplangat, 2017).


id: gujaf-214
author: Wada, Najib Abbas; Dandago, Kabiru Isa; Rabiu, Naja’atu Bala
date: 2023
pages: 34
extension: .pdf
mime: application/pdf
words: 9882
sentence: 594
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-285
author: Lawal, Rashida ; Tahir, Kabir Hamid
title: BOARD ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTS OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8789
sentence: 463
flesch: 49
cache: cache/gujaf-285.pdf
txt: txt/gujaf-285.txt
summary:
  In this study, the dependent variable is financial report timeliness, which is proxied by Audit Report Lag (ARL). The relevance of internal governance mechanisms to financial reports timeliness.


id: gujaf-116
author: Daniel Ayegbeni Ulokoaga; Esther Ikavbo Evbayiro-Osagie
title: NEXUS BETWEEN TAXATION AND FOREIGN DIRECT INVESTMENT IN NIGERIA
date: 2022
pages: 20
extension: .pdf
mime: application/pdf
words: 6101
sentence: 376
flesch: 53
cache: cache/gujaf-116.pdf
txt: txt/gujaf-116.txt
summary:
  However, the specific objectives are to i) examine the effect of company income tax on foreign direct investment of Nigeria; and ii) investigate the effect of value added tax on foreign direct investment of Nigeria. Components of taxation used in this study includes company income tax (CITX) and value added tax (VATX).


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
pages: 21
extension: .pdf
mime: application/pdf
words: 5741
sentence: 270
flesch: 40
cache: cache/gujaf-117.pdf
txt: txt/gujaf-117.txt
summary:
  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). Conclusion and Recommendation This study focused on ownership structure proxies (significant shareholding, government holding, and minority holding) on mortgage bank financial performance indicators such as 10 (earnings per share, net profit margin and bank size via total assets).


id: gujaf-142
author: Nwobodo, Helen; Festus Adegbie, Folajimi; Kamoru Fakunmoju, Segun
title: INDIRECT TAXES AND ECONOMIC GROWTH OF NIGERIA - THE REVENUE DIVERSIFICATION AGENDA
date: 2022
pages: 17
extension: .pdf
mime: application/pdf
words: 5049
sentence: 269
flesch: 52
cache: cache/gujaf-142.pdf
txt: txt/gujaf-142.txt
summary:
  Finding revealed that the short-run model indicated that CED, INT and EXR were major short-run determinants of Nigeria economic growth, while VAT was not short-run determinants of economic growth. This insinuate that Nigerian government should diversify economic revenue via indirect taxes which enhanced economic growth.


id: gujaf-105
author: ADEGBITE; ABDUSSAMAD Olarinde; ARIYO-EDU AMINAT ARIKE
title: TAXATION AND SOCIAL SERVICES: EVIDENCE FROM NIGERIA
date: 2022
pages: 21
extension: .pdf
mime: application/pdf
words: 6582
sentence: 336
flesch: 45
cache: cache/gujaf-105.pdf
txt: txt/gujaf-105.txt
summary:
  Most of the building in Nigeria University and other sectors of education including both infrastructures and equipment have been experiencing outdating and dilapidation. It is concluded that taxation positively ignited education services and vice versa.


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
pages: 16
extension: .pdf
mime: application/pdf
words: 4990
sentence: 306
flesch: 53
cache: cache/gujaf-141.pdf
txt: txt/gujaf-141.txt
summary:
  It is clear that bank capital is act as safeguard cushions against losses drive-by certain kinds of dubiety. Morgan, et al (2004) defined bank age is a number of years’ banks has been active in operations.


id: gujaf-253
author: Adekunle, Ahmed Oluwatobi
date: 2023
pages: 25
extension: .pdf
mime: application/pdf
words: 5966
sentence: 345
flesch: 52
cache: cache/gujaf-253.pdf
txt: txt/gujaf-253.txt
title:
  FOREIGN DIRECT INVESTMENT, RENEWABLE ENERGY AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM SOUTH AFRICA

summary:
  Baz, K., Cheng, J., Xu, D., Abbas, K., Ali, I., Ali, H. (2021), Asymmetric impact of fossil fuel and renewable energy consumption on economic growth: A non- linear technique. The Use of Ecological Footprint in Estimating the Environmental Kuznets Curve Hypothesis for BRICST by Considering Cross-Section Dependence and Heterogeneity, Science of The Total Environment, 138063 Fan, W., Hao, Y. (2020), An empirical research on the relationship amongst renewable energy consumption, economic growth and foreign direct investment in China.


id: gujaf-146
author: Olaniun, Ibilola; Jimoh, Nurudeen; Shuaibu, Halima; Kabir Ibrahim, Yazid
title: TAX AGGRESSIVENESS AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
date: 2022
pages: 16
extension: .pdf
mime: application/pdf
words: 5526
sentence: 287
flesch: 53
cache: cache/gujaf-146.pdf
txt: txt/gujaf-146.txt
summary:
  Key Words: Tax planning, Tax avoidance, Tax aggressiveness, Financial performance mailto:Ibilola.olaniun@gmail.com mailto:Nur.jimoh@gmail.com mailto:saasalimsuleiman@gmail.com mailto:yazidkabirdabai@gmail.com 2 1. One of the most important strategy adopted by firms is tax planning.


id: gujaf-137
author: Abbas, Usman ; Usman Hassan, Shehu
title: BOARD POWERS AND UNETHICAL ACCOUNTING OF PUBLIC QUOTED CORPORATIONS IN NIGERIA
date: 2022
pages: 21
extension: .pdf
mime: application/pdf
words: 7198
sentence: 344
flesch: 45
cache: cache/gujaf-137.pdf
txt: txt/gujaf-137.txt
summary:
  The adjusted R2 value is 0.998 (99%) which signifies that, the independent variable (proxied with board gender diversity, board ethnicity, board reputation, board nationality, board risk, board capability and audit committee) of the research study has clarified the whole difference in earnings management of quoted companies in Nigeria to a degree 99% and the outstanding 1% is taken care by other variables not captured in the model. Saleem (2019) found that the existence of audit committee declines earnings management and enhance the financial reporting quality of firms, also, the modern financial accounting breakdowns and disasters as well as enactment stress the rigorous role played by the audit committee in governance.


id: gujaf-179
author: Dauda, Musa Ibrahim; Dauda, Ibrahim Adagye
title: DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP?
date: 2023
pages: 25
extension: .pdf
mime: application/pdf
words: 6512
sentence: 273
flesch: 37
cache: cache/gujaf-179.pdf
txt: txt/gujaf-179.txt
summary:
  Key words: IFRS, Audit expectation Gap, financial reporting quality, Audit quality doi.org/10.57233/gujaf. They found that financial reporting quality increased after the adoption of the IFRS for all the relevant proxies (i.e. Value Relevance, Earnings Quality and Earnings Management).


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
pages: 17
extension: .pdf
mime: application/pdf
words: 7813
sentence: 443
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 firms and variables investigated in this section of the study are discussed, as well as the data distribution patterns and statistical approaches used to investigate the impact of these variables (board size, board independence, women directors, and board meetings) on earnings quality.


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
pages: 18
extension: .pdf
mime: application/pdf
words: 5355
sentence: 265
flesch: 46
cache: cache/gujaf-106.pdf
txt: txt/gujaf-106.txt
summary:
  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-206
author: Ahmed, Aliyu Abdullahi ; Usman, Zakari
date: 2023
pages: 29
extension: .pdf
mime: application/pdf
words: 8472
sentence: 396
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. 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


id: gujaf-258
author: Mohammed, Idris ; Okpanachi, Joshua ; Yahaya, Onipe Adabenege ; Tauhid, Suleiman
date: 2024
pages: 30
extension: .pdf
mime: application/pdf
words: 8434
sentence: 426
flesch: 47
cache: cache/gujaf-258.pdf
txt: txt/gujaf-258.txt
title:
  CEO ATTRIBUTES AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATED BY RISK COMMITTEE GENDER

summary:
  Sequel to the mixed results from the reviewed literature as far as the relationship between CEOs age and financial distress is concerned; there is need to moderate risk committee gender on the effect of CEO gender on financial distress likelihood of listed DMBs in Nigeria. Moreover, corporate financial distress has remained an unresolved issue in the banking sector particularly amongst the developing countries of the world today, considering the few numbers of studies that were conducted in relation to CEO ‘s attributes and financial distress.


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
pages: 23
extension: .pdf
mime: application/pdf
words: 7786
sentence: 478
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-140
author: Aliyu Ndayako, Hauwa; Jimoh, Nurudeen; Shuaibu, Halima
title: BOARD STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA
date: 2022
pages: 20
extension: .pdf
mime: application/pdf
words: 6613
sentence: 280
flesch: 45
cache: cache/gujaf-140.pdf
txt: txt/gujaf-140.txt
summary:
  Hence, the following null hypotheses were formulated in concurrence with the above set out specific objectives of the study to test board structure and financial performance of listed pharmaceutical firms in Nigerian. Abstract This research attempts to investigate how corporate board structure affects the financial performance of Nigerian pharmaceutical companies that are publicly traded.


id: gujaf-208
author: Oyetunji, Rofiat ; Shittu, Isah; Bello, Ahmed
date: 2023
pages: 31
extension: .pdf
mime: application/pdf
words: 9489
sentence: 519
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:
  Abstract 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.


id: gujaf-139
author: Ogbomo Osagioduwa, Lucky; Nicholas, Uyi; Oaikhena Solomon, Ogudo; Ebere Philomena, Mozie
title: EFFECTIVE AUDITORS, SYSTEMATIC CORRUPTION AND THE EGAD REPORT: THE WAY FORWARD
date: 2022
pages: 33
extension: .pdf
mime: application/pdf
words: 11431
sentence: 683
flesch: 48
cache: cache/gujaf-139.pdf
txt: txt/gujaf-139.txt
summary:
  Note that this report has more application on local government audit and investigation. Study by Osagioduwa (2022) reveals that Nigerian public auditor lacks significant independence in practice.


id: gujaf-211
author: Yahaya, Ahmed Mohammed; Kolawole, Babatunde Joseph; Oyeleke, Bello Surajudeen
date: 2023
pages: 24
extension: .pdf
mime: application/pdf
words: 6044
sentence: 288
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:
  Nigeria Journal of Clinical practice 2(1):1-4. Anyaehie UB, & Nwobodo ED. (2004). Nigeria Journal of Clinical Practice;18(4):437–44.


id: gujaf-94
author: Usman, Mustapha; Umar Kibiya, Isah
title: BOARD DIVERSITY AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN MALAYSIA
date: 2021
pages: 13
extension: .pdf
mime: application/pdf
words: 3856
sentence: 222
flesch: 52
cache: cache/gujaf-94.pdf
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-209
author: Hassan, Shehu Usman; Sabo , Bello; Tijjani, Ismai'l Idris; Aliyu, Idris Ahmed
date: 2023
pages: 35
extension: .pdf
mime: application/pdf
words: 10558
sentence: 560
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:
  The current study also used GDP and inflation as control variables due to their established influence on bank performance. From the foregoing empirical reviews, inconsistent findings were established on the effects of deposit and lending rates, as well as bank size on bank performance, which requires the adoption of intervening variable to moderate the direct relationships.


id: gujaf-256
author: Salihu, Maimuna Adamu ; Ahmad, Aminu Danladi ; Maigoshi, Zaharaddeen Salisu ; Rabiu, Naja'atu Bala
title: STABLE DIVIDEND POLICY AND VALUE OF LISTED HEALTHCARE FIRMS IN NIGERIA
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 6060
sentence: 357
flesch: 55
cache: cache/gujaf-256.pdf
txt: txt/gujaf-256.txt
summary:
  Dividend policy is important for both board of directors and stockholders; because board of directors has to decide and make arrangement for the payment of dividend while the shareholders have to receive it as a reward for their investment. The motivating factor for conducting this research is the fact that numerous researches (Omet 2004, Ogollo 2012, Sarwar 2013, Almasum 2014, Kiprop et al 2017) were conducted on dividend policy but most of them concentrated on dividend policy measures such as dividend payout ratio, earnings per share, dividend yield, dividend per share etc. which are measures of dividend payout not policy.


id: gujaf-93
title: FINANCIAL FORENSIC ANALYSIS AND FRAUD DETERRENCE IN LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2021
pages: 18
extension: .pdf
mime: application/pdf
words: 7017
sentence: 376
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-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
pages: 26
extension: .pdf
mime: application/pdf
words: 7264
sentence: 365
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-114
author: Abdulrazaq T. Jimoh; John A. Attah
title: FIRM-SPECIFIC CHARACTERISTCS AND FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL COMPANIES IN NIGERIA
date: 2022
pages: 21
extension: .pdf
mime: application/pdf
words: 6913
sentence: 391
flesch: 43
cache: cache/gujaf-114.pdf
txt: txt/gujaf-114.txt
summary:
  Positive effect of firm size was also reported by Khan et al. (2017) which investigated the factors affecting financial performance of listed financial firms in Karachi between 2008 and 2012. Result of panel data regression analysis revealed size had significant effect on the financial performance of listed financial firms.


id: gujaf-191
author: Kayode, Oluwayemi Joseph; Adeyinka, Adewole Joseph; Adekunle, Adewale Abass; Kayode, Kadiri
title: TRADE ORIENTED MONEY LAUNDERING AND ERA OF CYBERSECURITY TAX EVASION IN NIGERIA
date: 2022
pages: 30
extension: .docx
mime: application/vnd.openxmlformats-officedocument.wordprocessingml.document
words: 7503
sentence: 448
flesch: 49
cache: cache/gujaf-191.docx
txt: txt/gujaf-191.txt
summary:
  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. This shows that, in terms of working experience, most of respondents have the fact and expertise necessary to comprehend the importance of laundering of money and tax evasion and in terms of economy growth.


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
pages: 28
extension: .pdf
mime: application/pdf
words: 7634
sentence: 401
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. Human resource accounting (HRA) is the practice of calculating the value of a company’s humancapital in monetary terms (Asien, et al., 2019).


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
pages: 34
extension: .pdf
mime: application/pdf
words: 8943
sentence: 423
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-178
author: Rahayu, Yayuk Ngesti
date: 2023
pages: 29
extension: .pdf
mime: application/pdf
words: 7907
sentence: 270
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-198
author: Umar, Abubabkar
date: 2023
pages: 27
extension: .pdf
mime: application/pdf
words: 7693
sentence: 455
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:
  The development of the DP is heavily influenced by the available investment opportunities and dividend value of the company. Aroh et al. (2021) discovered that DP had a negative influence on company value using data from 81 Nigerian companies.


id: gujaf-119
author: Mohammed Hafiz, Mariya; Muhammad Mustapha Bagudo; Salisu Abubakar
date: 2022
pages: 23
extension: .pdf
mime: application/pdf
words: 7541
sentence: 368
flesch: 45
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-248
title: BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2024
pages: 27
extension: .pdf
mime: application/pdf
words: 7554
sentence: 437
flesch: 43
cache: cache/gujaf-248.pdf
txt: txt/gujaf-248.txt
author:
  Ado, Abdullahi Bala ; Rashid, Norfadzilah Nik Mohd ; Adam, Sa’adatu B. ; Nuhu, Binta Abubakar ; Salihu, Hassanat Salawu ; Masunda, Tariro 

summary:
  The impact of corporate governance and board performance on the performance of public listed companies in Malaysia (Doctoral dissertation, Universiti Sains Malaysia). This paper investigates the relationship between specific board attributes and the financial performance of publicly listed deposit banks in Nigeria, focusing on board size and composition, which are examined in relation to the measure of financial performance proxied by the return on assets (ROA).


id: gujaf-276
author: Usman, Aliyu Shehu ; Gyar, Danson Andrew ; Ado, Abdullahi Bala
title: BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8983
sentence: 494
flesch: 45
cache: cache/gujaf-276.pdf
txt: txt/gujaf-276.txt
summary:
  While the relationship between board gender diversity and audit quality is still uncertain, it is critical to promote diversity and inclusivity on corporate boards in order to build a more robust governance structure. Continuous monitoring and research in this area will contribute to a better understanding of the relationship between gender diversity and audit quality.


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
pages: 27
extension: .pdf
mime: application/pdf
words: 7814
sentence: 396
flesch: 44
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. The study found that, board gender diversity and board expertise negatively and significantly influence earnings management while board independence and board meetings have no significant influence on listed consumer goods firms in Nigeria.


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
pages: 25
extension: .pdf
mime: application/pdf
words: 12179
sentence: 455
flesch: 31
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-143
author: Usman Abubakar, Adamu; Mohammed Yusuf, Abdulmalik; Hamisu Yau, Muhammad
title: ISLAMIC BANKING RODUCTS AWARENESS AMONG ISLAMIC BANKS’ CUSTOMERS IN NORTHEN NIGERIA
date: 2022
pages: 18
extension: .pdf
mime: application/pdf
words: 5957
sentence: 299
flesch: 55
cache: cache/gujaf-143.pdf
txt: txt/gujaf-143.txt
summary:
  Several studies have examined the level of Islamic banking awareness across the globe, such as that of: (Cheteni, 2014; Unegbu, 2016; Khattak, 2010; Naser et al., 2013; Wasimah et al.,2015; Yahaya, 2016) but these studies among others, to the best of our knowledge looked at the issue of awareness in the general form, no one has segregated the different Islamic banking products and measure the level of customers’ awareness of those different individual products like done in this work. Therefore, the study recommends that, improving information dissemination about Islamic banking products will go a long way in enhancing the consumers’ perception and adoption of this unique system of banking, which will eventually make more individuals to be financially included due to the spiritual, economic and ethical considerations of Islamic financial system.


id: gujaf-252
author: Ibrahim, Idris ; Suleiman, Salami ; Mailafia, Luka
title: BOARD EDUCATION, DIRECTOR'S AGE AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2023
pages: 28
extension: .pdf
mime: application/pdf
words: 7720
sentence: 404
flesch: 42
cache: cache/gujaf-252.pdf
txt: txt/gujaf-252.txt
summary:
  Board of director’s gender diversity and its impact on earnings management : an empirical analysis for select european firms, 25(4), 634–663 Temile, S.O. (2018) ‘Gender diversity, earnings management practices and corporate performance in Nigerian quoted firms’, International Journal of Economics, Commerce and Management, VI(1), pp. Several studies have explored the 134 association between board diversity (in terms of race, gender, and nationality) and earnings management.


id: gujaf-177
author: Idris Abdulwahab, Anas; Bala, Hussaini; Kwambo, Mansur Lubabah; Adamu, Abubakar
date: 2023
pages: 27
extension: .pdf
mime: application/pdf
words: 6951
sentence: 386
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:
  Abstract The purpose of this work is to examine the interaction of members of the board with financial knowledge on the association among capital structure with firm financial performance in the Nigeria DMBs. Various studies have been conducted to examine the correlation linking capital structure and firm financial performance in the operations of businesses (Mohammed, Gugong & Ayuba, 2022; Tanko, Siyanbola, Bako & Dotun, 2021 and Oladele, Omotosho & Adeniji, 2017).


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
pages: 25
extension: .pdf
mime: application/pdf
words: 5894
sentence: 257
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. Gusau Journal of Accounting and Finance, Vol. 3, Issue 3, October, 2022 94 Table 2: Descriptive Statistics BVPS has an average value of N4.91k, and on the overall a standard deviation of N5.86k, the minimum BVPS is N0.00k and a maximum of N22.44k meaning that the average book value of equity per share of N4.91k for listed financial firm.


id: gujaf-163
author: Abdulganiyu, Mutiu; Dambo, Hussaini
title: INTEREST RATE RESPONSES TO MONETARY POLICY COMMITTEE MEETINGS/COMMUNIQUE IN NIGERIA
date: 2021
pages: 15
extension: .pdf
mime: application/pdf
words: 6351
sentence: 314
flesch: 54
cache: cache/gujaf-163.pdf
txt: txt/gujaf-163.txt
summary:
  Large variances in market rates on the day the policy rate is changed will reflect the market's inability to foresee the change in policy rate, because the market will react considerably when the change in policy rate departs from their expectations. First, the effect of monetary policy decisions of the CBN; from Table3, the coefficients on monetary policy rate (MPR) is significant only on the 60days rate, 90days rate and 180days rate and the signs are positive as expected.


id: gujaf-254
author: IRO, Onyinyechi Adanna; EKE, Patrick Omoruyi; Yunisa, Simon Amodu; SHEKONI, Nurudeen Adebayo
title: IMPACT OF DIGITAL FINANCIAL SERVICES ON SAVINGS DEVELOPMENT IN NIGERIA
date: 2024
pages: 37
extension: .pdf
mime: application/pdf
words: 10473
sentence: 560
flesch: 43
cache: cache/gujaf-254.pdf
txt: txt/gujaf-254.txt
summary:
  Diffusion of Innovation Theory: Since the introduction of digital financial services can be linked to advancements in mobile technology and information technology, it is safe to assume that continued advancements in technologically assisted payment systems will increase society's acceptance of digital financial transactions (Rogers, 1962). Abstract This study examines the impact of digital financial services (DFS) on savings development in Nigeria, from 2009 to 2021, using the autoregressive distributed lag (ARDL) method.


id: gujaf-120
author: Kwasau Ntyak Leah; Samuel, Eniola Agbi; Lateef Olumide Mustapha
date: 2022
pages: 20
extension: .pdf
mime: application/pdf
words: 6917
sentence: 294
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-327
author: Giwa, Fatima Shehu ; Gugong , Prof. Benjamin Kumai ; Dachomo, Gloria Pam
title: THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2024
pages: 24
extension: .pdf
mime: application/pdf
words: 8236
sentence: 378
flesch: 49
cache: cache/gujaf-327.pdf
txt: txt/gujaf-327.txt
summary:
  In addition, the result is not far away from reality, as the general perception before is that, audit firms with high repute status known as big4 are usually expected to produce high quality audit report but not anymore. The finding from the study indicates that audit firm independence, joint audit, audit firm experience and audit firm partner tenure all have a positive and significant impact on firm’s performance of listed consumer goods firms in Nigeria, only audit firm reputation indicates a negative impact.


id: gujaf-249
author: Damayanti, Novita Dwi; KhoiruRusydi, M; Andayani, Wuryan
date: 2024
pages: 26
extension: .pdf
mime: application/pdf
words: 6785
sentence: 373
flesch: 47
cache: cache/gujaf-249.pdf
txt: txt/gujaf-249.txt
title:
  POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE

summary:
  The Moderated Regression Analysis (MRA) conducted in this research has led to findings that tax avoidance is not affected by political connection and audit fees, that politically connected companies with high audit quality have lower tax avoidance rate, and that higher audit fees paid by companies with high audit quality does not reduce the companies’ motivation to commit tax avoidance. Keywords: Political connection, audit fees, tax avoidance, audit quality 1. Introduction Tax avoidance refers to a deliberate strategy or action taken by individuals or entities to minimize, reduce, or eliminate their tax liabilities legally (Butarbutar, 2017:361).


id: gujaf-314
author: Akande, Joseph Olorunfemi
date: 2025
pages: 27
extension: .pdf
mime: application/pdf
words: 9971
sentence: 476
flesch: 38
cache: cache/gujaf-314.pdf
txt: txt/gujaf-314.txt
title:
  THE IMPACT OF GENDER DIVERSITY ON EARNINGS QUALITY OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA: ANALYSIS OF TWO-STAGE LEAST SQUARES

summary:
  Earnings quality shows a weak negative correlation with Female Financial Expertise (FFE) (-0.069), indicating that an increase in the proportion of female board members with financial expertise does not significantly enhance earnings quality. For the Female CEO (FCEO) variable, the study finds a significant negative association with earnings quality (coefficient = -0.026, p-value = 0.000) across all models OLS, 2SLS, and FGLS signifying that firms led by female CEOs tend to have higher earnings quality, reflected in lower accruals and reduced earnings management.


id: gujaf-113
author: Toluwa Celestine Oladele; Peters Ade Sanni
title: FINANCIAL PERFORMANCE OF BANKS IN SELECTED AFRICAN COUNTRIES: DOES INSTITUTIONAL QUALITY MATTER?
date: 2022
pages: 20
extension: .pdf
mime: application/pdf
words: 6695
sentence: 401
flesch: 45
cache: cache/gujaf-113.pdf
txt: txt/gujaf-113.txt
summary:
  Findings revealed that institutional quality positively and significantly affects bank financial performance in selected African countries. Consequently, this study concluded that institutional quality is an important driver of bank financial performance.


id: gujaf-112
author: Mayowa Gabriel AJAO; Lucky Charity OMOREGIE
title: EFFICIENCY OF DEPOSIT MONEY BANKS IN NIGERIA: DATA ENVELOPMENT ANALYSIS APPROACH
date: 2022
pages: 22
extension: .pdf
mime: application/pdf
words: 7007
sentence: 343
flesch: 49
cache: cache/gujaf-112.pdf
txt: txt/gujaf-112.txt
summary:
  2. 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-255
title: ACCOUNT RECEIVABLE MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
date: 2024
pages: 28
extension: .pdf
mime: application/pdf
words: 8160
sentence: 388
flesch: 43
cache: cache/gujaf-255.pdf
txt: txt/gujaf-255.txt
author:
  Dabai, Umar Suleiman Abubakar ; Shepnaan, Biyai ; Abubakar, Hajara ; Haruna, Jimoh ; Sambo, Halimah Sani 

summary:
  Account receivable management also has the advantages of Building a better relationship with customers by not having discrepancies in pending bills, Mitigating the risk of bad debt, increasing sales market share, increasing profit and maintaining financial order among others. The study of account receivable management has so many problem which include Opportunity for fraudulent both internally and externally, Complexity in managing as the number of customers and transaction growth Credit risk assessment, incorrect creditworthiness can result in extended credit to high risk customer, Customer relationship, being too stringent or lenient in collection effort can strain customer relationship and delayed payment respectively, Bad debt, there is a risk customers defaulting on their payments which negatively affect companies financial health.


id: gujaf-138
author: Eguavoen, Imuetinyan; Nosa Ugbogbo, Sunday; Kadiri, Idris
title: BOARD CHARACTERISTICS AND FINANCIAL REPORTING TIMELINESS OF FIRMS IN NIGERIA
date: 2022
pages: 17
extension: .pdf
mime: application/pdf
words: 4979
sentence: 280
flesch: 49
cache: cache/gujaf-138.pdf
txt: txt/gujaf-138.txt
summary:
  Abstract Several studies have examined issues relating to board characteristics and financial reporting timeliness in Nigeria, but none have conducted studies to examine board independence and board size in relation to financial reporting timeliness of non-financial distress likelihood zone firms in Nigeria. This study aims to examined board characteristics as well as financial reporting timeliness of firms in Nigeria.


id: gujaf-188
author: Muhammad, Misbahu, Abubakar; Shittu, Isah
date: 2022
pages: 28
extension: .pdf
mime: application/pdf
words: 8065
sentence: 380
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-333
title: EFFECT OF SELECTED MACROECONOMIC VARIABLES ON STOCK MARKET VOLATILITY IN NIGERIA
date: 2024
pages: 25
extension: .pdf
mime: application/pdf
words: 9459
sentence: 488
flesch: 47
cache: cache/gujaf-333.pdf
txt: txt/gujaf-333.txt
author:
  TIJJANI, Hauwa Bayero ; Abdullahi , Prof Sheikh Ahmad ; Mohammed , Dr Ibrahim ; Idris , Dr Isma’il Tijjani 

summary:
  It is observed that the performance of the stock market depends to a large extent on the economic condition of the country hence macroeconomic variables are said to have potential effect on stock market volatility. The results also revealed that Economic recession has a negative impact on stock market volatility.


id: gujaf-215
author: Ahmad, Ahmad Muhammad; Kwanbo, Lubabah Mansur; Hassan , Shehu Usman; Umar, Musa Suleiman
date: 2023
pages: 31
extension: .pdf
mime: application/pdf
words: 9641
sentence: 319
flesch: 36
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:
  It connotes that for every change in quality audit and audit committee, real earnings management of quoted non-financial companies in Nigeria will be affected. 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.


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
pages: 29
extension: .pdf
mime: application/pdf
words: 8163
sentence: 449
flesch: 43
cache: cache/gujaf-185.pdf
txt: txt/gujaf-185.txt
summary:
  Between 2007 and 2016, Charler (2018) looked into how liquidity risk affected bank performance in Ghana. 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-216
author: Gbadebo, Adedeji Daniel
title: INTERVENTION ANNOUNCEMENTS AND NAIRA MANAGEMENT: EVIDENCE FROM THE NIGERIAN FOREIGN EXCHANGE MARKET
date: 2023
pages: 31
extension: .pdf
mime: application/pdf
words: 8473
sentence: 442
flesch: 44
cache: cache/gujaf-216.pdf
txt: txt/gujaf-216.txt
summary:
  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-387
author: Perpetua , Ehiogu Chizoba ; Freedom, Kologa Inebimowei
title: RISK MANAGEMENT STRATEGIES FOR MICROFINANCE BANKS IN NIGERIA: A CREDIT RISK FOCUS
date: 2025
pages: 13
extension: .pdf
mime: application/pdf
words: 5371
sentence: 304
flesch: 39
cache: cache/gujaf-387.pdf
txt: txt/gujaf-387.txt
summary:
  Abstract This study, Risk Management Strategies for Microfinance Banks in Nigeria with a Credit Risk Focus, explores the critical role of credit risk management in sustaining capital adequacy and promoting financial stability among Nigerian microfinance banks a sector fundamental to financial inclusion but often overlooked in mainstream banking research. Keywords: Credit risk management, capital adequacy, financial stability, microfinance banks, loan loss reserves, credit insurance, collateralization, Nigeria 1.0 Introduction Microfinance banks in Nigeria have increasingly become pivotal for economic development and financial inclusion.


id: gujaf-357
author: Saidu, Ibrahim Halidu; Umar, Saidu Amina
title: BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 7808
sentence: 385
flesch: 35
cache: cache/gujaf-357.pdf
txt: txt/gujaf-357.txt
summary:
  Gender diversity, or the representation of women on corporate boards, has also been linked to CSR outcomes. The variability in CSR outcomes suggests that internal governance dynamics, specifically, the composition and structure of corporate boards may be influencing the extent and quality of CSR implementation.


id: gujaf-358
author: Saidu, Ibrahim Halidu; Umar , Saidu Amina
title: OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA
date: 2024
pages: 22
extension: .pdf
mime: application/pdf
words: 7479
sentence: 360
flesch: 30
cache: cache/gujaf-358.pdf
txt: txt/gujaf-358.txt
summary:
  This discrepancy raises questions about the motivations behind CSR disclosures and their alignment with genuine corporate accountability. The findings of the study indicate that institutional investors play a pivotal role in shaping CSR disclosures, as their expectations and demands compel companies to adopt more comprehensive CSR practices.


id: gujaf-257
author: Adekunle, Ahmed Oluwatobi
date: 2024
pages: 24
extension: .pdf
mime: application/pdf
words: 6395
sentence: 330
flesch: 48
cache: cache/gujaf-257.pdf
txt: txt/gujaf-257.txt
title:
  THE IMPACT OF MONETARY POLICY ON SMALL AND MEDIUM SCALE ENTERPRISES (SMES) IN THE PERIOD OF ECONOMIC CRISES

summary:
  The paper shows how monetary policy variables, such as the interest rate, money supply and inflation rate, drive the relative outputs of the SMEs to GDP (SMEGDP). Estimation Procedure This study utilises the regression analysis to explore the signficant impact of various forms of monetary policies variables on the SMEs.


id: gujaf-388
author: Akande, Joseph Olorunfemi
title: EFFECTS OF INTEREST RATE ON PROFITABILITY OF LISTED DEPOSITE MONEY BANKS IN NIGERIA
date: 2025
pages: 12
extension: .pdf
mime: application/pdf
words: 5012
sentence: 236
flesch: 38
cache: cache/gujaf-388.pdf
txt: txt/gujaf-388.txt
summary:
  Microsoft Word - FK TO MR HASSAN 6 1 Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 333 EFFECTS OF INTEREST RATE ON PROFITABILITY OF LISTED DEPOSITE MONEY BANKS IN NIGERIA Joseph Olorunfemi Akande Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa jakande@wsu.ac.za https://doi.org/10.57233/gujaf.v6i1.23 Abstract Fluctuations in interest rates remain a critical challenge affecting the profitability of listed deposit money banks in Nigeria. Keywords: Interest rate, profitability, listed deposit money banks in Nigeria 1.0 Introduction Profitability is a fundamental indicator of a bank’s financial health, reflecting its ability to generate earnings relative to its assets, equity, and interest-bearing investments.


id: gujaf-213
author: SANI, Abdulrahman Bala ; Jibril, Jamilu; BAKARE , Taophic Olarewaju
date: 2023
pages: 30
extension: .pdf
mime: application/pdf
words: 8815
sentence: 463
flesch: 37
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-328
author: Issa, Saheed Olanrewaju ; Alabi, Abdulkadri Toyin ; Ubandawaki , Abdulbaki Teniola
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 7895
sentence: 403
flesch: 41
cache: cache/gujaf-328.pdf
txt: txt/gujaf-328.txt
title:
  WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION 

summary:
  Abstract Gender diversity in leadership roles and carbon emissions disclosure are two subjects that are generating attention in the corporate landscape. Therefore, in an attempt to bridge gaps and overcome the limitations in the literature, this study investigated the impact of women in top-echelon positions on carbon emission disclosures in a developing nation context.


id: gujaf-263
author: Adukwu, Precious ; Dibal, Hyeladi Stanley
title: FINANCIAL DETERMINANTS OF ENTREPRENEURSHIP IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8205
sentence: 521
flesch: 40
cache: cache/gujaf-263.pdf
txt: txt/gujaf-263.txt
summary:
  The findings to the study revealed that while foreign direct investments and financial development negatively affect self-employment rate in Nigeria, access to finance increases the rate of self-employment in Nigeria. Financial determinants as likened in this study covered foreign direct investments, financial development and financial inclusion.


id: gujaf-320
author: Oyasor , Emmanuel Imuede
title: DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA
date: 2025
pages: 22
extension: .pdf
mime: application/pdf
words: 8558
sentence: 521
flesch: 51
cache: cache/gujaf-320.pdf
txt: txt/gujaf-320.txt
summary:
  Keyword: Commercial bank, return on asset, return on equity, tax rate, 1.0 Introduction Taxation and tax policy of any economy has a major implication on the growth and performance of businesses in every economy (Gallemore et al., 2017; Olanreaju & Olayiwola, 2019). They used different measures of marginal tax rates to explain growth but find no significant or robust correlation between tax rates and growth and conclude that the link is fragile.


id: gujaf-361
title: LIQUIDITY RISK AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2024
pages: 32
extension: .pdf
mime: application/pdf
words: 9423
sentence: 417
flesch: 44
cache: cache/gujaf-361.pdf
txt: txt/gujaf-361.txt
author:
  Mohammed, Bashir Abdulrauf ; Abdullah , Aliyu Ahmed ; Yusuf , Ibrahim ; Salami , Suleiman ; Mamman, Prof. Salisu 

summary:
  Tram et al, (2022) studied the liquidity risk and bank performance in South Asian countries; a dynamic panel approach, for the period of 2004 to 2016 with population of 171 banks from 9 countries, using generalized method of moment. The effect of liquidity risk on bank performance: A competitive study of Islamic and conventional banks in Middle East and North Africa region, Content List available at growing science ISSN:1211- 1220.


id: gujaf-329
author: Abdulsalam, Saka Tunde
date: 2024
pages: 30
extension: .pdf
mime: application/pdf
words: 10491
sentence: 463
flesch: 33
cache: cache/gujaf-329.pdf
txt: txt/gujaf-329.txt
title:
  ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

summary:
  Standard errors in parentheses***, ** and * denotes 1%, 5% and 10% level of significance respectively Table 7 illustrates the outcomes of the panel regression analysis performed to explore the impact of social sustainability information disclosure quality on the OCF of LMCN. In another study conducted by Dewi and Widyawati, (2023) which investigated association between sustainability information disclosure quality and financial performance involving sixty-three (63) Indonesian firms, a significant negative relationship was uncovered.


id: gujaf-331
author: Aliyu, Abubakar; Ngadi, Abbas, Abdulrahman ; Abubakar , Abdu,
date: 2024
pages: 27
extension: .pdf
mime: application/pdf
words: 10145
sentence: 429
flesch: 50
cache: cache/gujaf-331.pdf
txt: txt/gujaf-331.txt
title:
  POST COVID-19 PANDEMIC: COMPARATIVE STUDY IN THE VALUE RELEVANCE OF ACCOUNTING INFORMATION BETWEEN LISTED MANUFACTURING FIRMS AND LISTED SERVICE FIRMS IN NIGERIA 

summary:
  Listed firms in Nigeria like other private organisations are having the primary aim of profit maximisation. Accounting information and value relevance : A quinquennial comparison of pre- and post-IFRS adoption of listed firms in Nigeria and South Africa.


id: gujaf-364
author: Ibrahim, Agbeyinka Yinka
date: 2025
pages: 26
extension: .pdf
mime: application/pdf
words: 8264
sentence: 464
flesch: 36
cache: cache/gujaf-364.pdf
txt: txt/gujaf-364.txt
title:
  FINTECH PENETRATION AND CLIMATE-SMART INFRASTRUCTURE: EVIDENCE FROM RENEWABLE ENERGY FINANCING IN THE GLOBAL SOUTH

summary:
  This suggests that digital financial Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 12 inclusion reduces transaction costs and improves credit access for green projects, consistent with global trends in green fintech research. Digital literacy and financial inclusion programs are also necessary to expand the reach and impact of green fintech tools.


id: gujaf-389
author: Ibrahim, Agbeyinka Yinka
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6687
sentence: 353
flesch: 30
cache: cache/gujaf-389.pdf
txt: txt/gujaf-389.txt
title:
  THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA

summary:
  ibrahim.yadeyinka@gmail.com https://doi.org/10.57233/gujaf.v6i1.24 Abstract This study examines the interconnected roles of microfinance access and financial literacy in enhancing business sustainability among women-led small and medium enterprises (SMEs) in Nigeria. The empirical findings reveal that access to microfinance significantly enhances business sustainability, while financial literacy independently contributes to sustainability outcomes.


id: gujaf-366
author: Oyasor, Emmanuel Imuede
date: 2025
pages: 12
extension: .pdf
mime: application/pdf
words: 5507
sentence: 287
flesch: 35
cache: cache/gujaf-366.pdf
txt: txt/gujaf-366.txt
title:
  WORKING CAPITAL MANAGEMENT AND FIRM PERFORMANCE OF HIGH-GROWTH ENTERPRISES: EVIDENCE OF CORPORATE FINANCIAL MANAGEMENT IN EMERGING ECONOMIES

summary:
  Abstract This study examines the relationship between working capital management (WCM) and profitability among high- growth firms (HGFs) in Nigeria, utilizing a comprehensive panel dataset spanning 2002 to 2023. Keywords: Working capital management, cash conversion cycle, firm profitability, high-growth firms, Nigeria, emerging markets.


id: gujaf-262
author: Mustapha, A.A. ; Salami, Suleiman ; Tijjani, M.S.
title: FIRM ATTRIBUTES AND SHAREHOLDER’S WEALTH OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2024
pages: 30
extension: .pdf
mime: application/pdf
words: 9023
sentence: 409
flesch: 45
cache: cache/gujaf-262.pdf
txt: txt/gujaf-262.txt
summary:
  Due to different institutional and legal frameworks applicable to different countries, findings in other economies might not be wholly applicable in the Nigerian context, though some Nigerian studies like that of Uwuighe, 2012, there is a compelling need for studies like this in investigating the effect of firm attributes on the shareholder wealth of listed deposit money banks in Nigeria. This study is to address the aforementioned 50 gaps and enrich the accounting and finance literature on the effect of firm attributes on the shareholder's wealth of listed deposit money banks in Nigeria.


id: gujaf-373
author: Ibrahim, Agbeyinka Yinka
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6687
sentence: 353
flesch: 30
cache: cache/gujaf-373.pdf
txt: txt/gujaf-373.txt
title:
  THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA

summary:
  ibrahim.yadeyinka@gmail.com https://doi.org/10.57233/gujaf.v6i1.09 Abstract This study examines the interconnected roles of microfinance access and financial literacy in enhancing business sustainability among women-led small and medium enterprises (SMEs) in Nigeria. The empirical findings reveal that access to microfinance significantly enhances business sustainability, while financial literacy independently contributes to sustainability outcomes.


id: gujaf-334
author: Adeyemi , Tesleem Olayinka
date: 2024
pages: 40
extension: .pdf
mime: application/pdf
words: 16612
sentence: 727
flesch: 43
cache: cache/gujaf-334.pdf
txt: txt/gujaf-334.txt
title:
  MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES

summary:
  Lastly, audit quality was found to be positively and significantly influencing the value relevance of fair value financial assets of listed financial services companies in Nigeria. Sweet and Zhang (2015) examined the value relevance of fair value financial assets during and after the 2008 financial crisis with a sample size of 186 United State listed banks.


id: gujaf-368
author: Quadri, Yusuf Olamilekan
title: EXCHANGE RATE FLUCTUATION AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6672
sentence: 287
flesch: 39
cache: cache/gujaf-368.pdf
txt: txt/gujaf-368.txt
summary:
  Exchange rates are important to Nigeria's manufacturing industry, as seen by the strong correlations found between observed variations in exchange rates and financial performance. Keyword: Exchange rate, financial performance, Nigeria.


id: gujaf-381
author: GBADEBO, Adedeji Daniel
date: 2025
pages: 12
extension: .pdf
mime: application/pdf
words: 5200
sentence: 262
flesch: 34
cache: cache/gujaf-381.pdf
txt: txt/gujaf-381.txt
title:
  DETERMINANTS OF TOKEN VALUATION IN BLOCKCHAIN ECOSYSTEMS: EVIDENCE FROM DYNAMIC PANEL ANALYSIS OF CROWDFUNDING AND NETWORK EFFECTS

summary:
  Abstract This study investigates the determinants of token valuation in blockchain ecosystems, focusing on the roles of crowdfunding support and network centrality. Understanding the determinants of token valuation is paramount for both investors and project developers, as token prices not only reflect market sentiment but also signal underlying network strength and project viability (Li et al., 2021; Tech Forecasting and Social Change).


id: gujaf-338
date: 2024
pages: 25
extension: .pdf
mime: application/pdf
words: 10237
sentence: 564
flesch: 48
cache: cache/gujaf-338.pdf
txt: txt/gujaf-338.txt
author:
  TIJJANI, Hauwa Bayero ; Abdullahi , Prof Sheikh Ahmad ; Mohammed , Dr Ibrahim ; Idris , Dr Isma’il Tijjani 

title:
  MACROECONOMIC DETERMINANTS AND STOCK MARKET VOLATILITY ADMIST THE PERIOD OF ECONOMIC RECESSION IN NIGERIA 

summary:
  In order to answer the research questions the following hypotheses have been formulated and tested by the researchers; H01: The relationship between macroeconomic factors and stock market volatility in Nigeria is not significantly impacted by economic recession; H02: Nigerian stock market volatility is not significantly impacted by exchange rates; and H03: Using monthly data from February 2010 to September 2022, the study investigated how the economic slump affected the connection between macroeconomic factors and stock market volatility in Nigeria.


id: gujaf-367
author: Adekunle, Ahmed Oluwatobi
date: 2025
pages: 13
extension: .pdf
mime: application/pdf
words: 6011
sentence: 310
flesch: 45
cache: cache/gujaf-367.pdf
txt: txt/gujaf-367.txt
title:
  EVALUATING THE DEBT-GROWTH NEXUS IN ECOWAS: AN INTEGRATIVE FRAMEWORK OF THE BURDEN OF DEBT SERVICING

summary:
  Microsoft Word - FK TO MR HASSAN 6 1 Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 50 EVALUATING THE DEBT-GROWTH NEXUS IN ECOWAS: AN INTEGRATIVE FRAMEWORK OF THE BURDEN OF DEBT SERVICING Ahmed Oluwatobi Adekunle Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa aadekunle@wsu.ac.za https://doi.org/10.57233/gujaf.v6i1.04 Abstract This study investigates the impact of external debt, external debt servicing, employment, and other macroeconomic variables on economic growth within the ECOWAS sub-region, spanning the period from 2005 to 2023. Equation (1) represents the baseline dynamic panel model used to assess the impact of external debt and external debt servicing on economic growth within ECOWAS countries.


id: gujaf-280
author: Omoleye, Gbemigun Catherine ; Ezekiel, Alade Muyiwa
title: OWNERSHIP STRUCTURE AND FEMALE INCLUSION OF LISTED FINANCIAL FIRMS IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8922
sentence: 429
flesch: 40
cache: cache/gujaf-280.pdf
txt: txt/gujaf-280.txt
summary:
  It is equally observed that the empirical support for resource dependence theory and its application to Ownership Structure and Female inclusion in Nigerian listed companies is scarce in existing studies as many studies that considered ownership structure female inclusion are anchored on agency theory which is the most common theories used to support the view that ownership structure and female inclusion is linked to firm performance. Abstract The study investigated how ownership structure influence the female inclusion of listed financial firms in Nigeria.


id: gujaf-365
author: Sulaiman, Nasiru ; Ali, Isah
date: 2025
pages: 20
extension: .pdf
mime: application/pdf
words: 8460
sentence: 498
flesch: 46
cache: cache/gujaf-365.pdf
txt: txt/gujaf-365.txt
title:
  EFFECT OF PORTFOLIO MANAGEMENT PRACTICES ON THE PERFORMANCE OF SOME SELECTED SMALL AND MEDIUM ENTERPRISES (SMEs) IN NIGER STATE, NIGERIA

summary:
  The results of this study show that CRM and Diversification have insignificant effects on SMEs performance whereas security choice has a positive and significant effect on the performance of SMEs. Therefore, the study concludes that firms should pay more attention to security choice because the variable has a positive and significant influence in explaining the variability of SMEs performance.


id: gujaf-251
author: Gbadebo, Adedeji Daniel
title: RELATIVE EFFICACY OF THE CAPITAL MARKET OVER THE MONEY MARKET IN A GROWTH-FINANCING ECONOMY
date: 2023
pages: 32
extension: .pdf
mime: application/pdf
words: 9314
sentence: 475
flesch: 41
cache: cache/gujaf-251.pdf
txt: txt/gujaf-251.txt
summary:
  The paper finds the existence of a long-run link amidst the money market, capital market and growth. This supports the efficiency of capital market over the money market for growth financing.


id: gujaf-271
author: Bappah, Sirajo ; Saad, Awwal ; Adamu, Saidu ; Hassan, Shehu Usman
title: IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF CONSUMER GOODS FIRMS IN NIGERIA
date: 2024
pages: 28
extension: .pdf
mime: application/pdf
words: 7522
sentence: 352
flesch: 42
cache: cache/gujaf-271.pdf
txt: txt/gujaf-271.txt
summary:
  Abstract This study examines the impact of audit quality on earnings management of listed consumer goods firms in Nigeria. Multiple regression was used as a technique of data analysis, regression result shows that audit reporting lag, audit client’s importance and auditor independence have a positive and significant impact on earnings management of the sampled firms, while auditor’s tenure has a negative and significant impact on earnings management.


id: gujaf-370
author: Sabo, Sulaimam ; Adeiza, Prof MUSA Farouk ; Saidu, Ibrahim Halidu; Usman, Abdullahi Ya'u
date: 2025
pages: 15
extension: .pdf
mime: application/pdf
words: 6752
sentence: 340
flesch: 31
cache: cache/gujaf-370.pdf
txt: txt/gujaf-370.txt
title:
  EVALUATING THE EFFECTIVENESS OF FORENSIC ACCOUNTING COMPETENCIES IN COMBATING PUBLIC SECTOR FRAUD IN MINISTRY OF FINANCE IN NORTHWESTERN NIGERIA

summary:
  However, despite these advancements, financial fraud remains a significant challenge, necessitating the continuous evolution of forensic accounting and fraud management practices. Forensic accounting skills Forensic accounting skills are the specialized abilities that forensic accountants utilize to investigate, detect, and prevent fraud.


id: gujaf-390
author: ADEKUNLE, Ahmed Oluwatobi
date: 2025
pages: 20
extension: .pdf
mime: application/pdf
words: 9015
sentence: 501
flesch: 46
cache: cache/gujaf-390.pdf
txt: txt/gujaf-390.txt
title:
  EVALUATING THE IMPACT OF THE MANAGEMENT OF CREDIT RISK, MARKET RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS IN NIGERIA

summary:
  For example, rising delinquencies have led banks to boost reserves for potential losses, but improving consumer financial health has also allowed some banks to reduce these reserves, showing a flexible, responsive approach to credit risk management Accordingly, the paper is guided by the following research hypotheses: H01: Credit risk management does not have significant effect on the performance of deposit money banks in Nigeria. Bank liquidity risk and performance.


id: gujaf-376
author: Quadri, Yusuf Olamilekan ; Abdurauf, Lukman Adebayo-Oke ; Ibrahim, Sheriff Akanji
title: OWNERSHIP ATTRIBUTES AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6973
sentence: 341
flesch: 37
cache: cache/gujaf-376.pdf
txt: txt/gujaf-376.txt
summary:
  The extreme amount of company ownership held by managers often causes a problem of managerial entrenchment which weakens external monitoring and enables detrimental managerial activities that reduce firm value (Fosberg, 2023). Microsoft Word - FK TO MR HASSAN 6 1 Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 152 OWNERSHIP ATTRIBUTES AND FIRM VALUE:


id: gujaf-324
author: Muhammad, Aisha Chado
date: 2024
pages: 28
extension: .pdf
mime: application/pdf
words: 10823
sentence: 455
flesch: 41
cache: cache/gujaf-324.pdf
txt: txt/gujaf-324.txt
title:
  EFFECT OF AUDIT QUALITY ATTRIBUTES AND IFRS ADOPTION ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  Hence this study adopts this definition of audit quality and examines the effect of these audit quality attributes and IFRS adoption on financial reporting quality. This study examined the effect of audit quality attributes (proxy by audit report timeliness, audit fees and audit firm size) and IFRS adoption on financial reporting quality (proxy by accrual and real earnings management) of 40 listed manufacturing firms on the Nigerian Exchange Group (NGX).


id: gujaf-374
author: Abdurauf, Lukman Adebayo-Oke ; Ibrahim, Sheriff Akanji ; Quadri, Yusuf Olamilekan
title: MORTGAGE FINANCE, INSTITUTIONAL FACTORS AND HOUSING DEVELOPMENT IN NIGERIA
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 5419
sentence: 286
flesch: 38
cache: cache/gujaf-374.pdf
txt: txt/gujaf-374.txt
summary:
  The coefficient of INSTMINT for the interaction between institutional variables and housing development and mortgage financing is -1.967599, meaning that for every unit chang in INSTMINT, the log of housing delivery (LnHDEL) decreases by 1.967599 units. The research reveals a positive relationship between mortgage finance and housing development in Nigeria, with increased access to mortgage loans promoting housing delivery, a finding consistent with that of Laura, et al (2023), Kioko (2020), and Okolie and Erhijakpor (2020).


id: gujaf-323
author: ADEKUNLE, Ahmed Oluwatobi
title: PRIVATE CAPITAL FORMATION, PUBLIC SECTOR CAPITAL FORMATION AND ECONOMIC GROWTH IN SOUTH AFRICA
date: 2025
pages: 22
extension: .pdf
mime: application/pdf
words: 7060
sentence: 390
flesch: 49
cache: cache/gujaf-323.pdf
txt: txt/gujaf-323.txt
summary:
  Keywords: Economic growth, private capital, public capital, South Africa 1.0 Introduction Particularly in emerging market and developing economies, public investment is regarded as one of the most important policy levers to promote economic growth because it is essential to the development of infrastructure, such as utilities and roads, which lowers transaction costs and boosts efficiency (Adekunle, 2024; Bekun et al., 2023; Batool et al., 2021; Ngalawa et al., 2024; Tovar et al., 2024; World Bank, 2017). Romp et al. (2007), and Bom et al. (2014b) offer thorough reviews of the literature assessing the growth effects of public investment.


id: gujaf-278
author: Okika , Nkiru Philomena; Esther, Oyeneye Temitope ; Gbadebo, Adedeji Daniel
title: CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA
date: 2024
pages: 29
extension: .pdf
mime: application/pdf
words: 8059
sentence: 420
flesch: 48
cache: cache/gujaf-278.pdf
txt: txt/gujaf-278.txt
summary:
  The study aims to examine the relationship between CEO characteristics such as CEO Gender, tenure, and CEO financial expertise on financial reporting quality in consumer goods firms in Nigeria. The results revealed that CEO Gusau Journal of Accounting and Finance, Vol. 5, Issue 1, April, 2024 82 Gender and Tenure have positive and significant effect on financial reporting quality of listed consumer goods firms in Nigeria, CEO financial expertise has negative and insignificant effect on financial reporting quality of listed consumer goods firms in Nigeria.


id: gujaf-337
author: Dahiru, Salisu Isyaku ; Tesleem, ADEYEMI KAMIL; Salami, Suleiman
date: 2024
pages: 26
extension: .pdf
mime: application/pdf
words: 10054
sentence: 528
flesch: 49
cache: cache/gujaf-337.pdf
txt: txt/gujaf-337.txt
title:
  EFFECT OF FIRM ATTRIBUTES ON THE GROWTH OF HEALTHCARE COMPANIES LISTED ON THE NIGERIAN EXCHANGE GROUP

summary:
  Medium Enterprises (ME) growth can be defined as increase in size of MEs in terms of sales growth, employment growth, market share growth, and firm size growth (Peter, 2011). The dependent variable which is firm growth was proxied by changes in sales of the companies, while firm attributes was proxied by leverage, profitability, liquidity and firm size.


id: gujaf-319
author: KOLAWOLE , Kayode David
title: CORPORATE SOCIAL RESPONSIBILITY AND PERFORMANCE OF FIRMS IN LAGOS STATE, NIGERIA
date: 2025
pages: 21
extension: .pdf
mime: application/pdf
words: 6441
sentence: 297
flesch: 39
cache: cache/gujaf-319.pdf
txt: txt/gujaf-319.txt
summary:
  CSR relationship with the financial performances of firms has been a subject of research in several academic works including Omoro, Kinyua, & Okiro (2014); Iqbal and others (2014); Muhammad (2017). Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 339 Assessment of Measurement Model To assess the impact of CSR on the effectiveness of organization, the first objectives and hypothesis formulated deals with CSR determinants and service delivery.


id: gujaf-315
author: Akande, Joseph Olorunfemi
date: 2025
pages: 22
extension: .pdf
mime: application/pdf
words: 7838
sentence: 354
flesch: 32
cache: cache/gujaf-315.pdf
txt: txt/gujaf-315.txt
title:
  THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION 

summary:
  ESG risks can reduce capital costs since investors may require lower returns when firms demonstrate strong ESG commitments (Korneeva et al., 2023). 397-413 Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 143 THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION Joseph Olorunfemi Akande Department of Accounting Science, Walter Sisulu University, Mthatha, South Africa jakande@wsu.ac.za DOI: https://doi.org/10.57233/gujaf.v5i2.09


id: gujaf-279
author: Ayagi, Sunusi Ridwan ; Lawal, Rashida
title: INFORMATION ASYMMETRY AND COST OF CAPITAL: A REVIEW OF EMPIRICAL EVIDENCE
date: 2024
pages: 29
extension: .pdf
mime: application/pdf
words: 8116
sentence: 381
flesch: 51
cache: cache/gujaf-279.pdf
txt: txt/gujaf-279.txt
summary:
  On the other hand, Ra and Lee (2018) Gusau Journal of Accounting and Finance, Vol. 5, Issue 1, April, 2024 111 covered 25 industries in South Korea in their attempt to examine the influence of IA on COE using a quantitative research method. In their work, Levi and Zhang (2014) proved that not only long-lasting changes in firms' disclosure policies and information environment could influence the COE Gusau Journal of Accounting and Finance, Vol. 5, Issue 1, April, 2024 114 capital, but a temporary increase in the level of IA could also significantly raise the cost.


id: gujaf-274
author: Abubakar, Aliyu ; Nasiru, Yunusa ; Abubakar, Umar
date: 2024
pages: 38
extension: .pdf
mime: application/pdf
words: 11179
sentence: 652
flesch: 47
cache: cache/gujaf-274.pdf
txt: txt/gujaf-274.txt
title:
  BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA

summary:
  Corporate board and corporate social responsibility assurance: Evidence from China. Corporate board governance and voluntary disclosure of executive compensation practices.


id: gujaf-264
author: Akpadaka, Ovbe Simon
date: 2024
pages: 28
extension: .pdf
mime: application/pdf
words: 7836
sentence: 391
flesch: 45
cache: cache/gujaf-264.pdf
txt: txt/gujaf-264.txt
title:
  OWNERSHIP CONCENTRATION’S MODERATING EFFECT ON DIVIDEND PAYOUT AND TOBIN’S Q OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

summary:
  Also, an interaction term (OWNC*DPAY) was introduced to capture the joint effects of ownership concentration and dividend policy on Firm value. Keywords: Dividend payout, Ownership Concentration, Firm value, Fixed Effect Regression, Nigerian Exchange Group 1. Introduction Ownership concentration (OWNC) is the level to which a firm’s shares are held by a small number of people that a substantial portion of a firm shareholding are held by a few persons.


id: gujaf-392
author: Kamaldeen, Nageri
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 6548
sentence: 322
flesch: 26
cache: cache/gujaf-392.pdf
txt: txt/gujaf-392.txt
title:
  THE IMPACT OF MANAGERIAL ABILITY, REGULATORY ADAPTABILITY, AND INFORMATION SYSTEMS SOPHISTICATION ON FINANCIAL FIRM PERFORMANCE

summary:
  Managerial ability and firm performance: Evidence from a DEA-based measure of managerial ability. Abstract This study examines the influence of managerial ability on firm performance within the financial sector, considering the roles of regulatory adaptability and information systems sophistication.


id: gujaf-419
date: 2025
pages: 12
extension: .pdf
mime: application/pdf
words: 5171
sentence: 277
flesch: 44
cache: cache/gujaf-419.pdf
txt: txt/gujaf-419.txt
author:
  Olalekan Lasisi, Isiaka ; Abiodun, Adetokun Akeem ; Mailafia, PhD, Luka ; Shittu, PhD, Isah ; Tijani. Bashir, PhD, Musa 

title:
  EFFECT OF INVESTORS' OVERCONFIDENCE AND MENTAL ACCOUNTING ON INVESTMENT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

summary:
  This therefore creates a gap to fill by examining the effect of investor mental accounting, and overconfidence on investment performance as proxied by stock market performance in Nigeria. This constant disclosed that a rise in investor mental accounting by 1% will increase investment performance by 6.9%.


id: gujaf-289
author: Badamasi, Nura ; Ahmad, Adura Binti
date: 2024
pages: 26
extension: .pdf
mime: application/pdf
words: 6899
sentence: 404
flesch: 41
cache: cache/gujaf-289.pdf
txt: txt/gujaf-289.txt
title:
  MEDIATING EFFECT OF INTERNAL AUDITORS’ ETHICAL CONDUCT ON THE RELATIONSHIP BETWEEN USAGE OF INFORMATION TECHNOLOGY, MANAGEMENT SUPPORT FOR INTERNAL AUDIT DEPARTMENT, AND INTERNAL AUDIT EFFECTIVENESS: A CONCEPTUAL FRAMEWORK

summary:
  Second, according toGhaleb et al. (2020), internal audit studies are seeing a rise in interest in IAE as a modern issue. Adura Binti Ahmad Department of Accountancy (TISSA) Universiti Utara Malaysia (UUM) +60194219238, adura@uum.edu.edu.my Abstract Low level of internal audit effectiveness is practically increasing in the Nigerian ministries, department, and agencies.


id: gujaf-326
date: 2024
pages: 30
extension: .pdf
mime: application/pdf
words: 11399
sentence: 603
flesch: 46
cache: cache/gujaf-326.pdf
txt: txt/gujaf-326.txt
author:
  John, Okpe Caleb ; Shehu, Aliyu Nuraddeen ; Ahmad , Bello A. ; Abdullahi, Ahmed Aliyu ; Abdulkarim, Mohammed Musa 

title:
  EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA

summary:
  397-413 Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 262 EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA Okpe Caleb John Department of Accounting ABU Business School okpecalebsmith@gmail.com 08069676289 Prof. Aliyu Nuraddeen Shehu Department of Accounting ABU Business School nsaliyu99@yahoo.com 08038281578 Prof. Bello A. Ahmad Department of Accounting ABU Business School belloma2000@gmail.com 08035296555 Ahmed Aliyu Abdullahi PhD Department of Accounting ABU Business School aliyuahmedabdullah@gmail.com 08023584830 Mohammed Musa Abdulkarim PhD Department of Local Government and Development Studies, Ahmadu Bello University Zaria, Nigeria. As a result, this study examined the effect of cost of compliance and tax burden on tax compliance of small and medium-scale enterprises (SMEs) in Benue State of Nigeria with the view to further provide empirical evidence on the factors affecting tax compliance.


id: gujaf-340
author: Musa, Haruna Muhammed
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 8217
sentence: 380
flesch: 33
cache: cache/gujaf-340.pdf
txt: txt/gujaf-340.txt
title:
  DO AUDIT COMMITTEE AND BOARD ATTRIBUTES INFLUENCE ENVIRONMENTAL DISCLOSURE: AN EMPIRICAL INVESTIGATION OF LISTED FIRMS IN NIGERIA

summary:
  Despite Global reporting Initiative (GRI) guidelines mandating transparency on environmental impacts, Nigerian listed firms fail to adhere to the GRI disclosure framework, with some neglecting to provide environmental accounting information altogether. Building on the existing literature, this study investigates the Gusau Journal of Accounting and Finance, Vol. 5, Issue 2, October, 2024 237 current state of ENDC among Nigerian listed firms, examining whether the board of directors and audit committee characteristics can enhance such transparency.


id: gujaf-316
author: Agbeyinka , Ibrahim Yinka
title: THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON BANK PERFORMANCE IN NIGERIA
date: 2025
pages: 24
extension: .pdf
mime: application/pdf
words: 10301
sentence: 560
flesch: 43
cache: cache/gujaf-316.pdf
txt: txt/gujaf-316.txt
summary:
  The corporate social responsibility and corporate financial performance virtuous loop: A theoretical framework. Firm size emerges as a crucial factor in determining financial performance.


id: gujaf-369
author: Kamaldeen, Nageri
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 5697
sentence: 350
flesch: 36
cache: cache/gujaf-369.pdf
txt: txt/gujaf-369.txt
title:
  GOVERNANCE, DIGITAL FINANCIAL INNOVATIONS, AND GREEN GROWTH: ASSESSING THE IMPACT OF FINTECH ON CARBON NEUTRALITY IN DEVELOPING COUNTRIES

summary:
  The empirical analysis begins with estimating a baseline fixed-effects panel regression to assess the direct impact of natural resource rents on carbon emissions. To test this interaction, the following model is estimated: 𝐶𝑂 = 𝛼 + 𝛾 + 𝛽 𝑁𝑅 + 𝛽 𝐹𝑇 + 𝛽 (𝑁𝑅 × 𝐹𝑇 ) + 𝛅 𝐗 + 𝜀    ( 2) Here, 𝐹𝑇 denotes the fintech development index, and the coefficient 𝛽 captures the extent to which fintech influences the relationship between natural resource rents and carbon emissions.


id: gujaf-335
date: 2024
pages: 24
extension: .pdf
mime: application/pdf
words: 8914
sentence: 399
flesch: 39
cache: cache/gujaf-335.pdf
txt: txt/gujaf-335.txt
author:
  Adedeji , Ibrahim Kabir ; Muhammed, Dr Ibrahim ; Sabari , Prof. Muhammed Habibu ; Popoola , Prof. Abiodun 

title:
  THE EFFECT OF BANK SECTORAL CREDIT AND EXCHANGE RATE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  Sectoral Allocation and Financial Performance Bello et al. (2021) analyze the impact of sectoral allocation of deposit money bank’s credit on manufacturing sector performance in Nigeria, this paper used descriptive statistics, Phillips- Perron unit root test, cointegration test and error correction mechanism to explore impact Deposit Money Bank (DMBs) credit on manufacturing sector performance in Nigeria between 1981 and 2019. Accordingly, the study concludes that sectoral allocation and exchange rate are significant determinants of financial performance.


id: gujaf-336
author: Adedokun , Rofiat; Abdullahi, Prof. Sani ; Mohammed , Dr. Ibrahim ; Dogarawa , Prof. Ahmad
date: 2024
pages: 26
extension: .pdf
mime: application/pdf
words: 10169
sentence: 481
flesch: 46
cache: cache/gujaf-336.pdf
txt: txt/gujaf-336.txt
title:
  THE EFFECTS OF INTEREST RATE AND MONEY SUPPLY ON SYSTEMATIC RISK ASSOCIATED WITH RETURN IN NIGERIAN EXCHANGE 

summary:
  WITH RETURN IN NIGERIAN EXCHANGE Adedokun Rofiat, Prof. Sani Abdullahi, Dr. Ibrahim Mohammed Department of Finance Faculty of Management Sciences Ahmadu Bello University, Zaria Prof. Ahmad Dogarawa Department of Accounting A.B.U. Business School DOI: https://doi.org/10.57233/gujaf.v5i2.18 Abstract Stock market investors are largely compensated for taking systematic risks as idiosyncratic are controlled through effective portfolio construction but systematic risk cannot be diversified. Systematic risk still remains undiversifiable; therefore, investors will have to study the variables that are responsible for systematic risk (Pagano, 1993 as cited by Silva 2017).


id: gujaf-325
author: Muhammad, Aisha Chado
date: 2024
pages: 28
extension: .pdf
mime: application/pdf
words: 10436
sentence: 427
flesch: 41
cache: cache/gujaf-325.pdf
txt: txt/gujaf-325.txt
title:
  THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA 

summary:
  According to this definition, there are two aspects to the concept of earnings management: real earnings management (REM), which is defined as manipulating real activity, and accounting earnings management (AEM), which assumes managers use accrual-based accounting decisions. Polytechnica Hungarica Vol. 17, No. 9, 2020 Suffian M.T.M, Sanusi Z.M & Mastuki (2018) Real earnings management and firm ealue: Empirical evidence from Malaysia Malaysian Accounting Review, Volume 14 No. 1, 2015 Susanto Y.K (2017) Accrual earnings management, real earnings management, firm value International Journal of Business, Economics and Law, Vol. 14, Issue 1 (December)


id: gujaf-317
author: KOLAWOLE , Kayode David
title: ELECTRONIC BANKING AND PERFORMANCE OF BANKING SECTOR IN NIGERIA
date: 2025
pages: 22
extension: .pdf
mime: application/pdf
words: 7592
sentence: 344
flesch: 41
cache: cache/gujaf-317.pdf
txt: txt/gujaf-317.txt
summary:
  Despite the importance of electronic banking, the banking sector has continued to face challenges, such as long queues in certain banking halls, excessive cash handling by customers, and frequent network failures. Hence this research examined electronic banking and performance of banking sector in Nigeria.


id: gujaf-286
author: Bello, Adamu Lawal ; Okpanachi, J. ; Nyor, T. ; Mustapha, Lateef Olumude
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8390
sentence: 411
flesch: 39
cache: cache/gujaf-286.pdf
txt: txt/gujaf-286.txt
title:
  BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE

summary:
  The results of ordinary least square and fixed effects regression on the relationship between board independence, board size financial reporting quality. Abstract In the dynamic landscape of corporate governance, the interplay between board characteristics and financial reporting quality stands as a focal point for scholarly investigation.


id: gujaf-321
author: Gbadebo , Adedeji Daniel
title: WORKING CAPITAL MANAGEMENT AND MANUFACTURING PERFORMANCE IN NIGERIA
date: 2025
pages: 21
extension: .pdf
mime: application/pdf
words: 7719
sentence: 408
flesch: 40
cache: cache/gujaf-321.pdf
txt: txt/gujaf-321.txt
summary:
  Management working capital involve the optimization of inventory, debtors and creditor to ensure profitability and liquidity of a firm. The paper aims to show how working capital management affect the performance of manufacturing firms in Nigeria during 2013 and 2022.


id: gujaf-380
author: AHMAD, Alhaji Zubairu; Idris, Adamu Adamu ; Yusuf, Ismaila
date: 2025
pages: 10
extension: .pdf
mime: application/pdf
words: 4355
sentence: 225
flesch: 37
cache: cache/gujaf-380.pdf
txt: txt/gujaf-380.txt
title:
  THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA

summary:
  Microsoft Word - FK TO MR HASSAN 6 1 Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 219 THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA AHMAD, Alhaji Zubairu, Adamu Adamu Idris, Ismaila Yusuf Department of Accounting, Federal University Dutsin-Ma *Corresponding email: ahmadjahun123@gmail.com https://doi.org/10.57233/gujaf.v6i1.15 ABSTRACT This study examines the firm attributes of corporate environmental accounting disclosure (CEAD) of listed oil and gas firms in Nigeria: a moderating effect of board independence. This study therefore, examines the impact of determinants of corporate environmental accounting disclosures (CEAD) of listed oil and gas firms in Nigeria: A moderating effect of board independence.


id: gujaf-371
author: Akande, Joseph Olorunfemi
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 5663
sentence: 326
flesch: 32
cache: cache/gujaf-371.pdf
txt: txt/gujaf-371.txt
title:
  EFFECT OF CAPITAL ADEQUACY AND LIQUIDITY MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  Bank liquidity management and risk mitigation: A theoretical perspective. Gusau Journal of Accounting and Finance, Vol.6, Issue 1, April, 2025 111 While ROE is a key measure of bank performance, its effectiveness depends on various factors, including asset quality, risk exposure, and regulatory policies.


id: gujaf-384
author: Aminu, Ibrahim ; Agbi, Professor Samuel Eniola ; Ibiamke, Dr. Adzor
date: 2025
pages: 20
extension: .pdf
mime: application/pdf
words: 9705
sentence: 458
flesch: 40
cache: cache/gujaf-384.pdf
txt: txt/gujaf-384.txt
title:
  RISK MANAGEMENT COMMITTEE ATTRIBUTES AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA MODERATED BY OPERATIONAL RISK

summary:
  Abstract This study investigates the effect of risk management committee (RMC) attributes on the profitability of listed deposit money banks in Nigeria, with a specific focus on the moderating role of operational risk. Agency Theory, as developed by Jensen and Meckling (1976), provides a robust foundation for examining the role of internal governance mechanisms such as risk management committees in financial institutions.


id: gujaf-377
author: Subair, Muhammed Lawal ; Adigbole, Ezekiel Aiyenijo ; Mohammed, Kolawole Abdulgafar
date: 2025
pages: 21
extension: .pdf
mime: application/pdf
words: 9809
sentence: 513
flesch: 29
cache: cache/gujaf-377.pdf
txt: txt/gujaf-377.txt
title:
  MANAGERIAL EMOTIONAL INTELLIGENCE AND STRATEGIC MANAGEMENT ACCOUNTING PRACTICES OF PHARMACEUTICAL INDUSTRIAL GOODS COMPANIES IN KWARA STATE

summary:
  This study aims to examine the connection between SMAPs and management emotional intelligence (MEI) in pharmaceutical manufacturing companies in Kwara State, given the paucity. Pharmaceutical companies can cultivate a long-term outlook and make decisions that strike a balance between immediate requirements and long-term sustainability by integrating Life Cycle Costing with emotional management intelligence.


id: gujaf-288
title: BOARD ATTRIBUTES AND SUSTAINABILITY REPORTING OF LISTED FIRMS IN NIGERIA
date: 2024
pages: 30
extension: .pdf
mime: application/pdf
words: 7626
sentence: 376
flesch: 39
cache: cache/gujaf-288.pdf
txt: txt/gujaf-288.txt
author:
  Mohammed, Idris ; Gugong, Bejamin K. ; Adedokun, Rofiat ; Olorunloga, Abdulrahman A. ; Tagwai, Mark G 

summary:
  Meanwhile, the board and the management of the listed firms in Nigeria should consider board size, board gender and board independent as essential determinants of corporate sustainability reporting, which provides opportunity for transparency and effective risk and financial management of the organization, so as to increase investors’ confidence as well as other stakeholders. The findings of the study reveal that board size, gender diversity, and independence positively influence sustainability reporting, while board commitment has a negative impact on sustainability reporting.


id: gujaf-304
author: Odogu, Terry Keme Zuode ; Koroye, Amapamo Stephen
title: PROFITABILITY AND TURNOVER APPRAISAL OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 8274
sentence: 343
flesch: 42
cache: cache/gujaf-304.pdf
txt: txt/gujaf-304.txt
summary:
  Abstract The study seeks to appraise the performance of deposit money banks in Nigeria, given the mounting pressure for cashless transactions and the increasing digitization and automation of financial services around the globe. The conclusions from findings from E-View 9.0 (inferential) statistical results at 0.05 level of significance are that, while the increasing use and patronage of point-of-sale terminals significantly improves the profitability of Nigerian deposit money banks, it adversely affects their turnover insignificantly; and the flexibility of and increasing preference for online loan facilities adversely affect the profitability, but improves the turnover of deposit money banks in Nigeria.


id: gujaf-444
author: Yinka Ibrahim, Agbeyinka
date: 2024
pages: 22
extension: .pdf
mime: application/pdf
words: 6821
sentence: 379
flesch: 23
cache: cache/gujaf-444.pdf
txt: txt/gujaf-444.txt
title:
  BOARD INDEPENDENCE, GENDER DIVERSITY, AND FINANCIAL EXPERTISE ASDRIVERS OF FIRM PERFORMANCE IN EMERGING MARKETS: EMPIRICAL INSIGHTS FROM THE NIGERIAN MANUFACTURING SECTOR

summary:
  Board financial expertise has been increasingly recognized as a significant predictor of firm performance, especially in complex financial environments. The core explanatory variables includekey board attributes: board independence (BIND𝑖,𝑡), board gender diversity (BGEN𝑖,𝑡), board size (BSIZE𝑖,𝑡), board meeting frequency (BMEET𝑖,𝑡), and board financial expertise (BFEXP𝑖,𝑡).


id: gujaf-412
author: Adedeji Ibrahim, Kabir ; Muhammed, Ibrahim ; Habibu Sabari, Muhammed ; Abiodun Popoola, Abiodun
title: THE EFFECT OF GOVERNMENT BOND ATTRIBUTES ON CAPITAL MARKET PERFORMANCE IN NIGERIA
date: 2025
pages: 26
extension: .pdf
mime: application/pdf
words: 9411
sentence: 489
flesch: 45
cache: cache/gujaf-412.pdf
txt: txt/gujaf-412.txt
summary:
  The findings revealed that Government bond market capitalization, value of government bond and new issues of government bonds all have a significant positive effect on capital market performance in Nigeria. II. Ho2: Government bond markets capitalization does not have a significant effect on capital market performance in Nigeria.


id: gujaf-318
author: Agbeyinka, Ibrahim Yinka
title: IMPACT OF EXTERNAL DEBTS ON ECONOMIC GROWTH IN NIGERIA
date: 2025
pages: 22
extension: .pdf
mime: application/pdf
words: 8244
sentence: 405
flesch: 43
cache: cache/gujaf-318.pdf
txt: txt/gujaf-318.txt
summary:
  Abstract The study examined the impact of external debts on economic growth in Nigeria. Keywords; External debts, economic growth, Nigeria 1.0 Introduction Developing economy like Nigeria has been known to be deep in heavy and ever-increasing external debt.


id: gujaf-322
author: Oyasor, Emmanuel Imuede
title: THE MULTIDIMENSIONALITY FOREIGN DIRECT INVESTMENT’S IMPACT ON THE ECONOMY
date: 2025
pages: 24
extension: .pdf
mime: application/pdf
words: 9922
sentence: 536
flesch: 44
cache: cache/gujaf-322.pdf
txt: txt/gujaf-322.txt
summary:
  These measures include the repeal of laws that were inimical to FDI growth, enactment of friendlier investment laws, various over sea trips for image laundry by the presidency among others (Patterson and Sander (2017), Nsofor and Samal (2016), Adaramola and Obisesan (2015), Ugwuegbe, Modebe and Onyeanu (2014), Eniekezimene (2013), Onyekwena and Onakoya (2012). The study follows the endogenous growth model theory and eclectic theory to demonstrate the multidimensionality impacts of FDI inflows on gross domestic product (GDP), human capital development/utilization (HCDU), national revenue generation (NRG), gross fixed capital formation (GFCF) and gross national savings (GNS), based on published information over the period of 1982 to 2022.


id: gujaf-287
author: Abdulsalam, Tajudeen Alaburo ; Gbadebo, Adedeji Daniel
date: 2024
pages: 43
extension: .pdf
mime: application/pdf
words: 13302
sentence: 743
flesch: 39
cache: cache/gujaf-287.pdf
txt: txt/gujaf-287.txt
title:
  DOES ESG INVESTMENT IMPACT THE FINANCIAL SUSTAINABILITY OF NIGERIAN ENERGY COMPANIES: A PANEL REGRESSION APPROACH?

summary:
  However, studies by Alshehhi, Nobanee, and Khare, (2018), Bhaskaran, Ting, Sukumaran, and Sumod, (2020), De-Lucia, Pazienza, and Bartlett, (2020), and Friede, Busch, and Bassen, (2015) have all found that ESG performance has a beneficial impact on various measures of corporate financial performance. Şeker and Gungor's (2022) study, however, challenges this narrative, as they find no significant impact of ESG performance on financial performance in the utilities sector globally.


id: gujaf-382
author: Lawal, Dr. Ibrahim ; Okpanachi, Prof. Joshua ; Samuel, Prof. Agbi Eniola ; Tauhid, Dr Suleiman
title: FIRM ATTRIBUTES AND STOCK PRICE OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 6455
sentence: 347
flesch: 47
cache: cache/gujaf-382.pdf
txt: txt/gujaf-382.txt
summary:
  Akib et al. (2020) explored the impact of dividend strategy, business valuation, and capital structure on stock market prices, finding positive relationships between dividend policy and stock price. In a study spanning the years 2011 to 2015 on the Amman Stock Exchange, Al Qaisi (2016) investigated the impact of company age, leverage, and return on equity on market stock prices of insurance companies.


id: gujaf-430
author: Kolawole, Kayode David
title: MACROECONOMIC VARIABLES AND STOCK MARKET PERFORMANCE IN NIGERIA
date: 2025
pages: 11
extension: .pdf
mime: application/pdf
words: 5027
sentence: 330
flesch: 46
cache: cache/gujaf-430.pdf
txt: txt/gujaf-430.txt
summary:
  Bello and Sanusi (2023) considered foreign direct investment (FDI) and stock market performance in Nigeria, analyzing how capital inflows impact stock market growth and stability. Abstract This study examined macroeconomic variables and stock market performance in Nigeria, using secondary data from the Central Bank of Nigeria.


id: gujaf-282
date: 2024
pages: 44
extension: .pdf
mime: application/pdf
words: 11074
sentence: 606
flesch: 41
cache: cache/gujaf-282.pdf
txt: txt/gujaf-282.txt
author:
  Abdulsalam, Tajudeen Alaburo; Tajudeen, Rofiat Bolanle; Abubakar, Abdulrahman ; Babatunde, Akeem Olamilekan 

title:
  CSR INITIATIVES AND SUSTAINABILITY RESILIENCE IN NIGERIA'S OIL AND GAS INDUSTRY: A PLS-SEM APPROACH FROM LOCAL COMMUNITIES' PERSPECTIVE

summary:
  While these studies provide valuable insights into CSR practice on community welfare, they lack critical exploration within the context of community resilience, which is crucial for sustainable action, efficacy, adaptation, and the SDGs index in Gusau Journal of Accounting and Finance, Vol. 5, Issue 1, April, 2024 152 Nigeria. Steiner and Atterton, (2015) argue that rural businesses contribute to community resilience.


id: gujaf-378
title: EXAMINING THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM NAIROBI STOCK EXCHANGE (NSE)
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 5087
sentence: 334
flesch: 53
cache: cache/gujaf-378.pdf
txt: txt/gujaf-378.txt
author:
  Kiflom, Mehreteab Yonas ; Rui, Zhang ; Xiao, Lijuan ; Farooq, Asif Jam Muhammad ; Rahim, Lukman Jimoh 

summary:
  Financial accounting information presented with infographics: Does it improve financial reporting understandability? Using a panel data fixed effects regression, we examine the impacts of key accounting metrics on market share prices.


id: gujaf-445
author: Oluwatobi Adekunle , Ahmed
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 6779
sentence: 405
flesch: 15
cache: cache/gujaf-445.pdf
txt: txt/gujaf-445.txt
title:
  FINANCIAL RESILIENCE UNDER CLIMATE RISK: MODERATING EFFECTS OF ENVIRONMENTAL EXPOSURE ON PERFORMANCE OF AGRICULTURAL ENTERPRISES IN NIGERIA

summary:
  Several empirical studies explicitly address the influence of climate sensitivity or environmental factors on firm performance. Abstract This study investigates the moderating role of climate sensitivity on the relationship between firm-specific characteristics and financial performance among listed agricultural firms in Nigeria over the period 2014–2023.


id: gujaf-383
author: Oyasor, Emmanuel Imuede
title: BANKRUPTCY PREDICTION AND FINANCIAL RISK ASSESSMENT IN EMERGING MARKETS: EVIDENCE FROM NIGERIA
date: 2025
pages: 15
extension: .pdf
mime: application/pdf
words: 6184
sentence: 307
flesch: 30
cache: cache/gujaf-383.pdf
txt: txt/gujaf-383.txt
summary:
  In the Nigerian context, empirical studies have increasingly explored the applicability of bankruptcy prediction models with mixed results. Nevertheless, this methodological approach provides a rigorous framework for assessing bankruptcy prediction models’ relevance and reliability within Nigeria’s unique institutional context, contributing valuable insights for academics, practitioners, and policymakers alike.


id: gujaf-428
author: Oluwatobi Adekunle , Ahmed
date: 2024
pages: 23
extension: .pdf
mime: application/pdf
words: 6857
sentence: 366
flesch: 14
cache: cache/gujaf-428.pdf
txt: txt/gujaf-428.txt
title:
  MODERATING EFFECT OF FIRM ENVIRONMENTAL SENSITIVITY ON THE RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING DIMENSIONS AND FINANCIAL PERFORMANCE OF AN EMERGING MARKET ECONOMY 

summary:
  2.0 Literatureand Hypotheses The relationship between sustainability reporting and firm financial performance has been widely discussed within the broader context of corporate governance and stakeholder engagement. EmpiricalReview The empirical nexus between sustainability reporting and firm financial performance hasbeen widely explored across diverse contexts and industries, with mounting evidence suggesting that ESG disclosures exert significant influence on firm value, profitability, and risk management outcomes.


id: gujaf-425
author: Abdulmumin, PhD, BiliqeesAyoola
date: 2025
pages: 20
extension: .pdf
mime: application/pdf
words: 7311
sentence: 376
flesch: 29
cache: cache/gujaf-425.pdf
txt: txt/gujaf-425.txt
title:
  MICROFINANCE ACTIVITIES AND THEIR LONG-RUN IMPACT ON ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM ARDL ANALYSIS (1993-2023)

summary:
  In the same vein, Chukwujindum & Kalu (2023) noted that although microfinance loans had a beneficial effect on GDP, microfinance savings exhibited a detrimental impact, suggesting diverse results from various microfinance operations. Within this theoretical context, microfinance savings, microfinance lending, and microfinance investments represent core financial intermediation activities.


id: gujaf-420
author: Joshua Selven, Salvation ; Nanmak Peter, Timkat; Chai Deme, Gong; Rinarimam, Joshua
date: 2025
pages: 21
extension: .pdf
mime: application/pdf
words: 8923
sentence: 566
flesch: 43
cache: cache/gujaf-420.pdf
txt: txt/gujaf-420.txt
title:
  AUDIT COMMITTEE AS A MODERATOR ON THE RELATIONSHIP BETWEEN DIVERSITYINBOARD AND ENVIRONMENTAL REPORTING OF LISTED MANUFACTURING COMPANIES IN NIGERIA

summary:
  Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures. Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria.


id: gujaf-436
author: Yinka Ibrahim , Agbeyinka
date: 2024
pages: 20
extension: .pdf
mime: application/pdf
words: 5649
sentence: 283
flesch: 21
cache: cache/gujaf-436.pdf
txt: txt/gujaf-436.txt
title:
  EXCHANGE RATE DYNAMICS AND FORECASTING ACCURACY IN EMERGINGECONOMIES: INTEGRATING ENSEMBLE LEARNING MODELS WITH STRUCTURAL TIME SERIES DECOMPOSITION FOR THE USD/ZAR RATE

summary:
  Empirical exchange rate models of the nineties: Are any fit to survive? Future studiescouldexploreoptimizingthesemodels, incorporating additional features, or using different datasets to enhance prediction accuracy and reliability in the context of exchange rate forecasting.


id: gujaf-427
author: Adegbayibi, Adesanmi Timothy; Emmanuel APEKO, Toyin
date: 2025
pages: 24
extension: .pdf
mime: application/pdf
words: 12160
sentence: 554
flesch: 36
cache: cache/gujaf-427.pdf
txt: txt/gujaf-427.txt
title:
  CASH MANAGEMENT POLICIES AND ACCOUNTABILITY AMONG FEDERAL MINISTRIES, DEPARTMENTS, AND AGENCIES IN ONDO STATE, NIGERIA

summary:
  By combining all facets of government financial management under one roof, GIFMIS reduces corruption by continuously monitoring revenue collections, budget implementation, and expenditure estimation, making it possible to handle public finances in an open and accountable manner. Impact of government financial management reform on the financial management practices in Nigerian universities.


id: gujaf-332
title: CEO CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DMBS IN NIGERIA
date: 2024
pages: 31
extension: .pdf
mime: application/pdf
words: 11768
sentence: 640
flesch: 48
cache: cache/gujaf-332.pdf
txt: txt/gujaf-332.txt
author:
  Ajagbonna, Florence Bosede ; Gugong, Benjamin Kumai ; Ayuba, Augustine ; Mohammed, Idris ; Dauda , Isuwa 

summary:
  Then, Prasad et al. (2014) on the other hand, investigated the effect of CEOs compensation on financial Performance of some listed fortune firms in USA between the periods of 2004-2007, and it was found that financial performance is influenced by CEO tenure positively. Abstract This study seeks to investigate the effect of Chief executive officer’s characteristic on financial performance of listed deposit money banks in Nigeria.


id: gujaf-413
author: Rofiat, Adedokun ; Abdullahi, Sani; Mohammed, Ibrahim; Dogarawa, Ahmad
title: THE EFFECT OF CORRUPTION AND TERRORISM ON THE PERFORMANCE OF THE NIGERIAN EXCHANGE
date: 2025
pages: 18
extension: .pdf
mime: application/pdf
words: 8081
sentence: 401
flesch: 50
cache: cache/gujaf-413.pdf
txt: txt/gujaf-413.txt
summary:
  The findings of the study indicate that corruption and terrorism have a negative effect on stock market performance in Nigeria. Keywords:Corruption, terrorism, stock market performance.


id: gujaf-422
author: Ikponmwosa Darlington, Ehigie; Beauty E (PhD), Jackson-Akhigbe; Rachael E. (PhD), Abusomwan
date: 2025
pages: 12
extension: .pdf
mime: application/pdf
words: 4280
sentence: 236
flesch: 30
cache: cache/gujaf-422.pdf
txt: txt/gujaf-422.txt
title:
  TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  Investment decision involves the commitment of current funds into long termprojectsforfuturebenefit,assuchfinancialStatementbecomesimportanttothesuccessoftheseinves tment opportunities(Mahmoud,2023).Investmentdecisionsareverycrucialandcautionmustbetakenbecau sehuge, scarceandhardearnedresourcesareinvolved,irreversibleinnature,riskyandhavelongtermimplicatio nwhich noinvestorwouldwanttobeconfrontedwithifnegativeresultsoccurred. Pandey (2023) posited that investment decisions or analysis has to do with an efficient allocation of capital.


id: gujaf-424
author: Mohammed Abdulrahman, Rufai
date: 2025
pages: 23
extension: .pdf
mime: application/pdf
words: 10447
sentence: 514
flesch: 46
cache: cache/gujaf-424.pdf
txt: txt/gujaf-424.txt
title:
  MODERATING ROLE OF FINANCIAL INNOVATION ON THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

summary:
  Quddus, (2023) findings show that investment in tangible assets, investment in intangible assets, financial leverage and economic policy uncertainty has a negative and significant impact on firm financial performance measured by return on assets. Quddus, A. (2023).The impact of investment decision on firm financial performance moderated by economic policy uncertainty: Evidence from the non-financial sector of Pakistan.


id: gujaf-284
date: 2024
pages: 43
extension: .pdf
mime: application/pdf
words: 13116
sentence: 721
flesch: 47
cache: cache/gujaf-284.pdf
txt: txt/gujaf-284.txt
author:
  Kanoma, Nasiru Adamu ; Miko, Nurudeen Usman ; Ayuba, Augustine ; Mohammed, Idris ; Mohammed, Idris ; Tagwai, Mark G

title:
  CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INFORMATION AND COMMUNICATIONS TECHNOLOGY FIRMS IN NIGERIA

summary:
  Abstract This study seeks to examine the effect of capital structure on financial performance of the listed information and communications technology firms in Nigeria. Meanwhile, the survival and wellbeing of every organization can be ascertained through financial performance of the organization.


id: gujaf-438
author: Kamaldeen, Nageri
date: 2024
pages: 20
extension: .pdf
mime: application/pdf
words: 6846
sentence: 333
flesch: 30
cache: cache/gujaf-438.pdf
txt: txt/gujaf-438.txt
title:
  OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS

summary:
  As a result, understanding the relationship between credit risk management practices and bank profitability is of paramount importance for policymakers, bank managers, investors, and other stakeholders in the bankingsector (Beck, Demirgüç-Kunt, &Merrouche, 2013; Aworinde & Adegboye, 2020). Their findings corroborate the conclusions of Mulugeta (2023), who also identified non-performingloans as a significant obstacle to bank profitability in the Ethiopian banking sector.


id: gujaf-414
author: Unekuojo Oguche, Blessing ; Mailafia, Luka ; Abdullahi AHMED, Aliyu
date: 2025
pages: 14
extension: .pdf
mime: application/pdf
words: 6448
sentence: 336
flesch: 45
cache: cache/gujaf-414.pdf
txt: txt/gujaf-414.txt
title:
  THE EFFECT OF RISK MANAGEMENT COMMITTEE ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

summary:
  Financial performance which is the dependent variable was proxied by return on assets (ROA), while enterprise risk management as the independent variable was proxied by risk management committee independence, risk committee size, ISO 27001 framework and COSO framework. Keywords: Deposit money banks, enterprise risk management, financial performance, Nigeria.


id: gujaf-386
author: Audu, Monday A.; Olaoye, Samuel A.; Dada, Samuel O.
date: 2025
pages: 17
extension: .pdf
mime: application/pdf
words: 8349
sentence: 406
flesch: 43
cache: cache/gujaf-386.pdf
txt: txt/gujaf-386.txt
title:
  THE EFFECT OF INTERNALLY GENERATED REVENUE COMPONENTS ON DOMESTIC DEBT ACCUMULATION IN NIGERIA’S NORTH CENTRAL STATES

summary:
  Key Words: Domestic debt, internally generated revenue, pay as you earn, size of domestic debt. Amani (2018) examined the impact of government debt on macroeconomic indicators: evidence from G7 and ASEAN countries.


id: gujaf-417
author: Akpos Yikarebogha (PhD), Erorogha
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6175
sentence: 289
flesch: 39
cache: cache/gujaf-417.pdf
txt: txt/gujaf-417.txt
title:
  COMPETITOR FINANCIAL STATEMENT PERFORMANCE APPRAISAL ANDFINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRM IN NIGERIA

summary:
  Erorogha Akpos Yikarebogha (PhD) Department of Accounting, Faculty of Management Sciences Federal University Otuoke, Bayelsa State eyikarebogha@yahoo.com +234 8034332885 https://doi.org/10.57233/gujaf.v6i2.06 Abstract focus of the study is on competitor financial statement performance appraisal and its relationship with financial performance of manufacturing companies in Nigeria. The results indicated that, while net profit before tax, return on equity and return on assets have significant relationship with competitor financial statement performance appraisal, earnings per share on the other hand, showed an insignificant relationship with competitor financial statement performance appraisal.


id: gujaf-379
author: Lawal, Ibrahim ; Gwadabe, Habiba Ahmed ; Abiodun, Adetokun Akeem
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6711
sentence: 345
flesch: 28
cache: cache/gujaf-379.pdf
txt: txt/gujaf-379.txt
title:
  FINANCIAL RISK TOLERANCE AND INVESTMENT DECISIONS AMONGST SMES IN ZAMFARA STATE: THE MODERATING ROLE FINANCIAL LITERACY

summary:
  This study set out to examine how financial literacy shapes and strengthens the relationship between financial risk tolerance and investment behavior among small and medium enterprise owners in Zamfara State. Financial risk tolerance may be the missing piece in unlocking the full potential of Nigerian SMEs - particularly in high-risk environments like Zamfara State where fear of financial loss often paralyzes growth.


id: gujaf-439
author: Imuede Oyasor, Emmanuel
date: 2024
pages: 22
extension: .pdf
mime: application/pdf
words: 5707
sentence: 332
flesch: 31
cache: cache/gujaf-439.pdf
txt: txt/gujaf-439.txt
title:
  FORECASTING AUTOMOBILE DEMAND AND SALES IN THE NIGERIAN MARKET: A MACHINE LEARNING APPROACH TO URBAN MOBILITY, MARKET COMPETITION, AND POLICY INSIGHTS

summary:
  To this end, a variety of forecasting models have been adopted. Enhanced sales forecasting model using textual search data:


id: gujaf-441
author: Daniel GBADEBO, Adedeji
date: 2024
pages: 27
extension: .pdf
mime: application/pdf
words: 8470
sentence: 461
flesch: 21
cache: cache/gujaf-441.pdf
txt: txt/gujaf-441.txt
title:
  DETERMINANTS OF CORPORATE LEVERAGE IN EMERGING ECONOMIES: THE ROLE OF FIRM CHARACTERISTICS, MACROECONOMIC CONDITIONS, AND INSTITUTIONAL QUALITY

summary:
  The determinants of capital structure for SMEs, particularly in the context of developing economies, are often shapedbyfirm-specificattributesandmacroeconomicconditionsthatcaninteractincomplex ways. Panelquantileregression hasemergedasapromisingtechniqueinthisregard,asitallowsfor the estimation of conditional quantiles of the dependent variable, offering a richer depictionof the relationships between capital structure and its determinants (Wang & Yung, 2022).


id: gujaf-418
author: EHIMA, Efosa ; Faith AMEDE, Otivbo
date: 2025
pages: 16
extension: .pdf
mime: application/pdf
words: 6944
sentence: 378
flesch: 32
cache: cache/gujaf-418.pdf
txt: txt/gujaf-418.txt
title:
  EFFECT OF INTERNAL CONTROL COMPONENTS AND REVENUE LEAKAGE: EVIDENCE FROM FINANCIAL INSTITUTIONS IN EDO STATE, NIGERIA

summary:
  i = represents individual respondents ε = error term A priori expectation: Guided by theory, it is expected that all five independent variables will have a negative relationship with revenue leakages, suggesting that a unit increase in the internal control systems would lead to a unit decrease in revenue leakage. Specifically, future studies could use panel data methods to track how improvements in internal controls influence revenue leakage over time and target specific financial sectors or high-risk areas to provide more focused insights.


id: gujaf-442
author: Kamaldeen, Nageri
date: 2024
pages: 21
extension: .pdf
mime: application/pdf
words: 6082
sentence: 369
flesch: 14
cache: cache/gujaf-442.pdf
txt: txt/gujaf-442.txt
title:
  THE INTERPLAY OF FINANCIAL TECHNOLOGY, DIGITAL TRADE, AND ENVIRONMENTAL REGULATIONON SUSTAINABLE ECONOMIC GROWTH IN ADVANCED ECONOMIES

summary:
  Abstract This study investigates the combined effects of fintech readiness, digital trade openness, mineral resource rents, and environmental policy stringency on economic growth across OECD countries from 2000 to 2023. Keywords:FintechreadinessdigitaltrademineralresourcerentsenvironmentalpolicyeconomicgrowthOECD JELCodes:O40O33Q32F15 1.0 Introduction The role of financial institutions as catalysts for economic growth has been extensively documented in economic literature (Beck et al., 2007).


id: gujaf-385
author: GBADEBO, Adedeji Daniel
date: 2025
pages: 13
extension: .pdf
mime: application/pdf
words: 5711
sentence: 274
flesch: 34
cache: cache/gujaf-385.pdf
txt: txt/gujaf-385.txt
title:
  MITIGATING COORDINATION FRICTIONS IN DEFI: EMPIRICAL EVIDENCE FROM DYNAMIC PANEL MODELS AND EVENT STUDY OF ETHEREUM-BASED PROJECTS

summary:
  Platform governance for blockchain ecosystems: Principles and research agenda. Liu et al. (2021) further demonstrate that although smart contracts improve contract enforcement, they cannot fully replace institutional governance, especially in complex scenarios requiring discretionary judgment or dispute resolution.


id: gujaf-423
author: Lawal, PhD, Ibrahim ; Ahmed Gwadabe, Habiba ; Monday, Audu
date: 2025
pages: 18
extension: .pdf
mime: application/pdf
words: 7125
sentence: 437
flesch: 29
cache: cache/gujaf-423.pdf
txt: txt/gujaf-423.txt
title:
  RELATIONSHIP BETWEEN BOARD HETEROGENEITY AND ENVIRONMENTAL PERFORMANCE IN NIGERIAN MANUFACTURING FIRMS

summary:
  Corporate environmental disclosures and market value of quoted companies in Nigeria. Determinants of environmental performance disclosure: An application of stakeholder theory.


id: gujaf-391
author: Mohammed, Maarufah Abdulmalik; Adimoha, Samira Mohammed ; Abdulkarim, Musa Mohammed
date: 2025
pages: 18
extension: .pdf
mime: application/pdf
words: 7692
sentence: 455
flesch: 45
cache: cache/gujaf-391.pdf
txt: txt/gujaf-391.txt
title:
  THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

summary:
  The study investigates the effect of audit firm size, tenure, and committee size on regulatory filing timeliness of Nigeria Listed Firms. To fill this gap, it’s imperative to investigate the effect of audit firm size, audit tenure and audit committee on the Regulatory Filing Timeliness of Nigeria Listed Firms.


id: gujaf-446
author: Daniel Gbadebo , Adedeji
date: 2024
pages: 24
extension: .pdf
mime: application/pdf
words: 7104
sentence: 401
flesch: 18
cache: cache/gujaf-446.pdf
txt: txt/gujaf-446.txt
title:
  REGULATORY STRINGENCY, CORPORATE GOVERNANCE AND FIRM PROFITABILITY: STATIC PANEL ANALYSIS OF INSURANCE COMPANIESIN NIGERIA USING RANDOM EFFECTS APPROACH

summary:
  A surprising result emerges for board financial expertise, which shows a strong negative and significant association with profitability. Conversely, the negative and significant coefficient for board financial expertise (BEXP)(β=- 1.287, p<0.01) contradicts traditional assumptions but aligns with Wang and Coffey‘s (2020) argument that excessive focus on financial conservatism can reduce risk-taking essentialforgrowth.


id: gujaf-421
date: 2025
pages: 11
extension: .pdf
mime: application/pdf
words: 4948
sentence: 255
flesch: 35
cache: cache/gujaf-421.pdf
txt: txt/gujaf-421.txt
author:
  Deborah Elaitan, Oloyede ; Ibrahim Halidu, Ph.D., Saidu; John Benjamin, UYAGU ; Ya'u Usman, Abdullahi 

title:
  EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

summary:
  Key words: Financial performance, sustainability disclosure, stakeholders, 1.0 Introduction Sustainability as a concept emerged from the present fear of and the future impact on the environment of resource utilization used in human development. Part of the approaches to sustainability disclosure, can be obtained from what is referred to as the ‘3P’, which is ‘people, planet and profit’.


id: gujaf-429
author: Kolawole, Kayode David
title: MACROECONOMIC FUNDAMENTALS, INTERNATIONAL TRADE AND ECONOMIC GROWTH IN WEST AFRICA COUNTRIES
date: 2025
pages: 18
extension: .pdf
mime: application/pdf
words: 7153
sentence: 427
flesch: 44
cache: cache/gujaf-429.pdf
txt: txt/gujaf-429.txt
summary:
  The study examined the impact of macroeconomic fundamentals, international trade and economic growth in West African countries. The study revealed that inflation negatively impacts economic growth in West Africa.


id: gujaf-443
author: Imuede Oyasor , Emmanuel
date: 2024
pages: 24
extension: .pdf
mime: application/pdf
words: 7470
sentence: 434
flesch: 22
cache: cache/gujaf-443.pdf
txt: txt/gujaf-443.txt
title:
  DOES AUDIT QUALITY SHAPE FINANCIAL OUTCOMES? EXAMINING BOARD INDEPENDENCEASASTRATEGICMODERATORFORENHANCEPERFORMANCE OF DEPOSIT MONEY BANKS IN AN EMERGING ECONOMY

summary:
  Empirical studies have demonstrated that firms with more independent boards benefit more from high audit quality, as these boards provide the necessary oversight and strategic guidance to convert audit quality into improved financial results (Yasser et al., 2017; Bhattiet al., 2018). Abstract This study examines the influence of audit quality and board independence on the financial performance of Nigerian banks from 2014 to 2023, using panel data and generalized least squares (GLS) random effects regression models.


id: gujaf-415
title: THE EFFECTS OF FIRM ATTRIBUTES ON EARNINGS MANAGEMENT OF QUOTED CEMENT COMPANIES IN NIGERIA
date: 2025
pages: 13
extension: .pdf
mime: application/pdf
words: 5938
sentence: 300
flesch: 44
cache: cache/gujaf-415.pdf
txt: txt/gujaf-415.txt
author:
  Salim Ibrahim, Umar ; Musa, Abubakar ; Aisha Haruna, Hamisu ; kazeem Olanrewaju, Oyegunle ; Abba, Babagana ; Madaki, Jamilu ; Shehu Isa, Fatihu ; Surajo Abdulwahab, Muhammad 

summary:
  The outcome of the study justified firm size (SIZE) has a positive and insignificant relationship with earnings management of listed cement firms (β = 0.0093, t= 1.44, p=0.168). In addition, the study established that audit quality (AQ) negatively and significantly effects on earnings management of listed cement firms in Nigeria (β =-0.0049, t= -2.40, p=0.027).


id: gujaf-426
date: 2025
pages: 15
extension: .pdf
mime: application/pdf
words: 6250
sentence: 354
flesch: 44
cache: cache/gujaf-426.pdf
txt: txt/gujaf-426.txt
author:
  Abdulmalik Mohammed, Ph.D, Maarufah ; MohammedAdimoha, Ph.D, Samira ; Abubakar Abdullahi Faragai, Musa ; Musa Mohammed, Ph.D, Abdulkarim

title:
  EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

summary:
  Singer and Zhang (2018) investigated the relationship between audit firm tenure and audit quality, using the promptness of misstatement discovery as an indicator. Regulatory filing timeliness is measured by the number of days between the financial year-end and the date the auditor signs the financial statements, while audit compliance parameters are represented by audit firm size, audit tenure, and audit committee size.


id: gujaf-416
author: Salifu Mamodu, Obaje ; Shehu Tijjani, Prof. Muhammad; Yunusa, Dr. Nasiru
title: EFFECT OF BOARD ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA
date: 2025
pages: 15
extension: .pdf
mime: application/pdf
words: 7129
sentence: 321
flesch: 39
cache: cache/gujaf-416.pdf
txt: txt/gujaf-416.txt
summary:
  Microsoft Word - UPLOAD TO ME HASSAN GUJAF VOL 6 ISSUE 2 APRIL MR HASSAN 2222[1] Gusau Journal of Accounting and Finance, Vol.6, Issue 2, April, 2025 63 EFFECT OF BOARD ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA Obaje Salifu Mamodu Department of Accounting, ABU Business School Ahmadu Bello University, Zaria-Nigeria. Findings from the study show a significant positive relationship between board size, board gender, board expertise, board independence, and environmental disclosure of listed manufacturing firms in Nigeria.


# url

id: gujaf-41
domain: www.reuters.com
url:
  https://www.reuters.com/article/nigeria-oando/update-2-nigeriasoando-and-key-shareholder-settle-long-running-dispute-idusl8n1ph5j9


id: gujaf-41
domain: www.reuters.com
url:
  https://www.reuters.com/article/nigeria-oando/update-2-nigerias-oando-and-key-shareholder-settle-long-running-dispute-idusl8n1ph5j9


id: gujaf-53
domain: www.eajournals.org
url:
  https://www.eajournals.org/wpcontent/uploads/assessing-the-measures-ofquality-of-earnings-evidencefrom-india.pdf


id: gujaf-53
domain: ideas.repec.org
url:
  https://www.cbn.gov.ng/out/2020/rsd/cbn%202019%20annual%20reporthttps://ideas.repec.org/p/cbr/cbrwps/wp401.html


id: gujaf-53
domain: www.researchgate.net
url:
  https://www.eajournals.org/wphttps://www.researchgate.net/publication/307547645_impact_of_earnings_m


id: gujaf-83
domain: www.express.co.uk
url:
  http://www.express.co.uk/finance/city/914997/ftse-100http://www.express.co.uk/finance/city/914997/ftse-100gusau


id: gujaf-40
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/307872116_impact_of_sustainability_reporting_on_firm_performance_of_companies_in_india?enrichid=rgreq-b47d67148c05470feae24f87075e8719-xxx&enrichsource=y292zxjqywdlozmwnzg3mjexnjtbuzo0nduwmjq4odmymja0odjamtq4mzexmzywodmymg%3d%3d&el=1_x_3&_esc=publicationcoverpdf


id: gujaf-42
domain: guardian.ng
url:
  https://guardian.ng/news/financial-liquidity-governance-others-may-worsen-electricity-supply-in-2020


id: gujaf-42
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2017/09/22/cashrequirement-for-forward-dollar-purchases-causes-naira-shortage


id: gujaf-42
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2020/05/03/oil-gas-firmsgrapple-with-huge-debt-burden-as-prices-crash


id: gujaf-42
domain: www.proshareng.com
url:
  https://www.proshareng.com/news/general/why-companies-will-continue-to-leave-nigeria-for-ghana-/7324


id: gujaf-42
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2017/09/22/cash-requirement-for-forward-dollar-purchases-causes-naira-shortage


id: gujaf-42
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2020/05/03/oil-gas-firms-grapple-with-huge-debt-burden-as-prices-crash


id: gujaf-28
domain: medium.com
url:
  https://medium.com/@ifc_org/why-digital-banking-services-arevital-toreduce-poverty-in-the-developing-world-35ac35758f04


id: gujaf-28
domain: medium.com
url:
  https://medium.com/@ifc_org/why-digital-banking-services-arevital-to-reduce-poverty-in-the-developing-world-35ac35758f04


id: gujaf-18
domain: www.researchgate.net
url:
  https://www.researchgate.net/journal/1535-3966_corporate_social_responsibility_and_environmental_management


id: gujaf-18
domain: www.researchgate.net
url:
  https://www.researchgate.net/journal/2040-8021_sustainability_accounting_management_and_policy_journal


id: gujaf-144
domain: www.microeconomicsnotes.com
url:
  https://www.microeconomicsnotes.com/banking/commercialbanks/top-4-theories-of-liquidity-management/1234


id: gujaf-58
domain: people.stern.nyu.edu
url:
  http://people.stern.nyu.edu/adamodar/pdfiles/papers/returnmeasures.p%20%20%20%20%20%20%20%20%20%20%20%20df


id: gujaf-58
domain: connection.ebscohost.com
url:
  http://connection.ebscohost.com/c/articles/79242251/impactcorporate-governanceperformance-nigerian-deposit-moneybanks


id: gujaf-29
domain: www.pearsonschool.com
url:
  http://www.pearsonschool.com/index.cfm?locator=psz3r9&pmdbsiteid=2781&pmdbsolutionid=6724&pmdbcategoryid=&pmdbprogramid=12881&level=4


id: gujaf-63
domain: www.researchgate.net
url:
  https://www.researchgate.net/profile/suhaib_aamir2?_sg%5b0%5d=hxk_zycibvurqzsshe69lo7btfbmacusuhagz5jjwur737cndd02fawabup-ka4hkkiddqe.jndxxdlcx7t1tzvwt_-3jjxk3ntmypgugne_lk6azx5ovkayeino5inyixmwlhprxoqub5m6wnjjzqyzpy_9ra&_sg%5b1%5d=icm8czwhwvwpbaajc0dvgvxlmo44ew7ejiiw7rw5psq_xxmntfvlpvnpinonbu-sy807foi.honujw9kaliykgjf1ywnnrxsq840ugiybsgjebvoharmdfubfvsgxqes0ksfwqpxh8exbqmlxypnqmf_wq4cnw


id: gujaf-63
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/280111923_auditor_client_relationship_and_audit_quality_the_effects_of_long-term_auditor_client_relationship_on_audit_quality_in_smes


id: gujaf-70
domain: www.fool.com
url:
  https://www.fool.com/investing/general/2014/10/15/whyunderstanding-a-dividend-payout-ratio-is-so-im.aspx


id: gujaf-70
domain: www.fool.com
url:
  https://www.fool.com/investing/general/2014/10/15/why-understanding-a-dividend-payout-ratio-is-so-im.aspx


id: gujaf-85
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/opinion/articles/2019-08-05/stockmarket-charts-reveal-the-extent-of-overvaluations


id: gujaf-85
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-reveal-the-extent-of-overvaluations


id: gujaf-73
domain: hanyang.elsevierpure.com
url:
  https://hanyang.elsevierpure.com/en/publications/value-relevance-of-fas-no-157-fair-value-hierarchy-information-an


id: gujaf-35
domain: nairametrics.com
url:
  https://nairametrics.com/2020/04/12/covid-19-nigeria-riskssupply-chain-bottleneck-loss-of-n2-27-trillion-in-trade


id: gujaf-35
domain: nairametrics.com
url:
  https://nairametrics.com/2020/04/12/covid-19-nigeria-risks-supply-chain-bottleneck-loss-of-n2-27-trillion-in-trade


id: gujaf-44
domain: eprints.covenantuniversity.edu.ng
url:
  http://buscompress.com/uploads/3/4/9/8/34980536/riber_9http://eprints.covenantuniversity.edu.ng/1657/#.xn2mbnmzzp9


id: gujaf-44
domain: www.oecd.org
url:
  https://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://dailypost.ng/2018/03/04/addax-petroleum-fg-sues-oil-firm-allegedhttps://www.oecd.org/tax/tax-policy/revenue-statistics-africa-nigeria.pdf


id: gujaf-111
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/opinion/articles/2019-08-05/stock-market-charts-revealthe-extent-of-overvaluations


id: gujaf-111
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/news/articles/2021-02-17/global-debt-hits-alltime-high-as-pandemic-boosts-spending-need


id: gujaf-217
domain: www.ifrs.org
url:
  https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-timeadoption-ofifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c


id: gujaf-217
domain: www.ifrs.org
url:
  https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdfprofiles/nigeria-ifrs-profile.pdf


id: gujaf-217
domain: www.ifrs.org
url:
  https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201


id: gujaf-217
domain: www.ifrs.org
url:
  https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf


id: gujaf-32
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/227367581_business_performan%09ces_between_profitability_return_and_growth


id: gujaf-32
domain: repository.law.umich.edu
url:
  https://repository.law.umich.edu/do/search/?q=the%20three%20goals%25%20%0920of%20t%09xation&start=0&context=3275985&facet


id: gujaf-32
domain: www.uio.no
url:
  http://www.uio.no/studier/emner/%20%09sv/oekonomi/econ4150/%09v13/undervisningsmateriale/econ3150_v12_note01.pdf


id: gujaf-117
domain: www.urban.org
url:
  https://www.urban.org/sites/default/files/publication/102225/the-mortgagemarket-has-caught-the-virus_0.pdf


id: gujaf-117
domain: www.urban.org
url:
  https://www.urban.org/sites/default/files/publication/102225/the-mortgage-market-has-caught-the-virus_0.pdf


id: gujaf-117
domain: www.semanticscholar.org
url:
  https://www.semanticscholar.org/paper/ownershipstructure-impact-on-jordanian-banks'-loayjamal/77c578fec2e5f6bc7a760d6ca4c291f9db29579b#citing-papers


id: gujaf-213
domain: m.guardian.ng
url:
  https://m.guardian.ng/businessservices/manufacturing-sectors-performance-remains-weak-despiteinterventions/amp


id: gujaf-213
domain: m.guardian.ng
url:
  https://m.guardian.ng/business-services/manufacturing-sectors-performance-remains-weak-despite-interventions/amp


id: gujaf-213
domain: m.guardian.ng
url:
  https://m.guardian.ng/business-services/manufacturing-sectors-performanceremains-weak-despite-interventions/amp


id: gujaf-213
domain: www.premiumtimesng.com
url:
  https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgsintervention-as-diesel-hits-n720-per-litre.html


id: gujaf-213
domain: www.premiumtimesng.com
url:
  https://www.premiumtimesng.com/news/headlines/517095-man-seeks-fgs-intervention-as-diesel-hits-n720-per-litre.html


id: gujaf-328
domain: www.iqair.com
url:
  https://www.iqair.com/world-most-polluted-cities/world-air-quality-report-2021en.pdf?srsltid=afmboooilcgqck9lvhn0a07ctnjkbsoyvmr5jc5lwaa97la8ew1etvi


id: gujaf-212
domain: documents.worldbank.org
url:
  http://documents.worldbank.org/curated/en/109681468288617735/pdf/351680uni0accoun%09ting0rosc1aa1nga.pdf.pdf


id: gujaf-212
domain: www.thecable.ng
url:
  https://www.thecable.ng/pencom-only-four-states-fct-remitting-pensioncontributions-to-workers-under-cps


id: gujaf-212
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2022/08/22/howpencom-recovers-outstanding-pension-contributions-from-employers


id: gujaf-212
domain: www.thecable.ng
url:
  https://www.thecable.ng/pencom-only-four-states-fct-remitting-pension-contributions-to-workers-under-cps


id: gujaf-212
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2022/08/22/how-pencom-recovers-outstanding-pension-contributions-from-employers


id: gujaf-77
domain: uk.practicallaw.thomsonreuters.com
url:
  https://uk.practicallaw.thomsonreuters.com/w-0063572?transitiontype=default&contextdata=(sc.default)&firstpage=true


id: gujaf-184
domain: www.ukessays.com
url:
  https://www.ukessays.com/%20essays/management/cadbury-nigeria-actions-taken-to-overcome-the-scandal-in-accordance-corporate-governance-management-essay%20.php


id: gujaf-249
domain: news.unair.ac.id
url:
  https://news.unair.ac.id/2022/01/28/kecenderungan-perusahaan-melakukanpenghindaran-pajak-berpengaruhkan-terhadap-keterbacaan-laporankeuangan-yang-rendah-2/?lang=id


id: gujaf-142
domain: www.imf.org
url:
  https://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staffhttps://www.imf.org/en/news/articles/2020/12/11/pr20369-nigeria-imf-staff15


id: gujaf-208
domain: thenationonlineng.net
url:
  https://thenationonlineng.net/rumble-banking-halls-polarisbank-risesskyes-rubble-diamond-merges-access


id: gujaf-181
domain: www.thecable.ng
url:
  https://www.thecable.ng/10-companies-fail-meet-nses-march-31-deadline-filing-audited-reports%2caugust


id: gujaf-119
domain: guardian.ng
url:
  https://guardian.ng/business-services/money/investors-worry-over-stagnationin-insurance-share-prices


id: gujaf-119
domain: guardian.ng
url:
  https://guardian.ng/business-services/insurance-stocks-stagnate-underharsh-environment-low-patronage


id: gujaf-119
domain: www.naicom.gov.ng
url:
  https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for%20%20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf


id: gujaf-119
domain: guardian.ng
url:
  https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage


id: gujaf-119
domain: www.pwc.com
url:
  https://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.pwc.com/ng/en


id: gujaf-324
domain: www.ifac.org
url:
  http://www.ifac.org/publications-resources/reporting-audited-financial-statementsproposed-new-and-revised-international


id: gujaf-324
domain: www.ifac.org
url:
  http://www.ifac.org/publications-resources/reporting-audited-financial-statements-proposed-new-and-revised-international


id: gujaf-254
domain: punchng.com
url:
  https://punchng.com/nexus-between-domestic-savings-andinvestments/?utm_source=auto-read-also&utm_medium=web&amp


id: gujaf-325
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/322386051_audit_quality_and_earnings_management_evidence_from_portugal?enrichid=rgreq-f13584d4b560e5aef973dab71de07303-xxx&enrichsource=y292zxjqywdlozmymjm4nja1mttbuzo4ntaymja3mdc1mdqxmjhamtu3otcxotgymtu5mw%3d%3d&el=1_x_3&_esc=publicationcoverpdf


id: gujaf-364
domain: www.afdb.org
url:
  https://www.afdb.org/fileadmin/uploads/afdb/documents/project-andoperations/financial_inclusion_in_africa.pdf


id: gujaf-191
domain: sanctionscanner.com
url:
  https://sanctionscanner.com/blog/fatf-report-trade-basedmoney-laundering-risk-indicators562#:~:text=%20risk%20signs%20for%20tradebased%20money%20l


id: gujaf-191
domain: amlnewsflow.coastlinesolutions.com
url:
  https://amlnewsflow.coastlinesolutions.com/2016/11/23/nigeriasincreasing-focus-on-trade-based-money-laundering/


id: gujaf-191
domain: www.semanticscholar.org
url:
  https://www.semanticscholar.org/paper/tax-compliance-of-smallbusiness-in-transition-frompashev/d7545cffb353488618031ff1098d5127e675db29


id: gujaf-93
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-exexecutives-inflated-profits


id: gujaf-93
domain: www.bloomberg.com
url:
  https://www.bloomberg.com/news/articles/2019-03-15/steinhoff-forensic-probe-shows-ex-executives-inflated-profits


id: gujaf-251
domain: eajournals.org
url:
  https://eajournals.org/wp-content/uploads/does-money-marketspur-economic-growth-in-nigeria-granger-causality-approach.pdf


id: gujaf-251
domain: eajournals.org
url:
  https://eajournals.org/wp-content/uploads/does-money-market-spur-economic-growth-in-nigeria-granger-causality-approach.pdf


id: gujaf-251
domain: www.africanscholarpublications.com
url:
  https://www.africanscholarpublications.com/wp-content/uploads/2016/03/theimpact-of-money-market-operations-on-the-economic-growth-ofnigeria.pdf


id: gujaf-251
domain: eajournals.org
url:
  https://eajournals.org/ejlpscm/vol-4-issue-5-october2016/impact-financial-markets-economic-growth-east-africa


id: gujaf-251
domain: www.africanscholarpublications.com
url:
  https://www.africanscholarpublications.com/wp-content/uploads/2016/03/the-impact-of-money-market-operations-on-the-economic-growth-of-nigeria.pdf


id: gujaf-251
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/333728536_the_nigerian_money_market_and_national_economic_development


id: gujaf-251
domain: eajournals.org
url:
  https://eajournals.org/ejlpscm/vol-4-issue-5-october-2016/impact-financial-markets-economic-growth-east-africa


id: gujaf-374
domain: www.researchgate.net
url:
  https://www.researchgate.net/publication/361469367_aeo-jo_-rgmortgage_financing_and_housing_development_in_nigeria-rg


id: gujaf-374
domain: guardian.ng
url:
  https://guardian.ng/property/how-non-implementation-of-local-building-materialspolicyis-worsening-housing-delivery/(accessed


id: gujaf-282
domain: www.who.int
url:
  https://www.who.int/newsroom/detail/02-05-2018-9-out-of-10-people-worldwide-breathe-pollutedair-but-more-countries-are-taking-action


id: gujaf-326
domain: oecdobserver.org
url:
  http://oecdobserver.org/news/archivestory.php/aid/2943/why_tax_matters_for_development.html.%20accessed%20on%2010/09/19


id: gujaf-271
domain: www.nse.com.ng
url:
  http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=27&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc


id: gujaf-271
domain: www.nse.com.ng
url:
  http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=41&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc


id: gujaf-271
domain: www.nse.com.ng
url:
  http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=55&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc


id: gujaf-271
domain: www.nse.com.ng
url:
  http://www.nse.com.ng/regulation/forissuers/_layouts/listform.aspx?pagetype=4&listid=%7b2ec7defc-5a1e-4fe0-8dc3-ffd06eac9241%7d&id=130&contenttypeid=0x0100bf1b244fe2f68946af21af64cb9fd7fc


id: gujaf-376
domain: www.investopedia.com
url:
  https://www.investopedia.com/terms/i/institutionalownership.asp#:~:text=institutional%20ownership%20is%20the%20amount,funds%20


id: gujaf-304
domain: www.researchgate.net
url:
  https://www.researchgate.net/journal/journal-of-small-business-and-enterprise-development-1462-6004?_tp=eyjjb250zxh0ijp7imzpcnn0ugfnzsi6inb1ymxpy2f0aw9uiiwicgfnzsi6inb1ymxpy2f0aw9uin19


id: gujaf-380
domain: dx.doi.org
url:
  http://scioteca.caf.com/bitstream/handle/123456789/1091/red2017-eng8ene.pdf?sequence=12&isallowed=y%0ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008


id: gujaf-274
domain: www.ceres.org
url:
  https://www.ceres.org/resources/reports/systems-rulehow-board-governance-can-drive-sustainability-performance


id: gujaf-382
domain: www.thisdaylive.com
url:
  https://www.thisdaylive.com/index.php/2021/12/06/value-of-banks-stocks-dwindle-byn81-04bn-on-weak-earnings-fx-challenges


id: gujaf-423
domain: www.ceres.org
url:
  https://www.ceres.org/resources/reports/systems-rule-how-board-governance-can-drivesustainability-performance


id: gujaf-423
domain: home.kpmg
url:
  https://home.kpmg/xx/en/home/insights/2020/11/the-time-has-comesurvey-of-sustainability-reporting.html


id: gujaf-378
domain: dabafinance.com
url:
  https://dabafinance.com/en/learn/blogs/the-largest-stockexchanges-in-africa-by-market-capitalization


id: gujaf-429
domain: www.taylorfrancis.com
url:
  https://www.taylorfrancis.com/chapters/edit/10.4324/9781003530657-11/effectsocioeconomic-governance-economic-growth-nigeria-okunlola-olalekan-charles-imranusman-sani-olumide-ayetigbo


id: gujaf-429
domain: socialsci.libretexts.org
url:
  https://socialsci.libretexts.org/bookshelves/economics/international_trade__theory_and_policy/02%3a_the_ricardian_theory_of_comparative_advantage/2.0


id: gujaf-425
domain: ndic.gov.ng
url:
  https://ndic.gov.ng/wpcontent/uploads/2021/01/microfinance-institutions-and-economic-development-innigeria.pdf


