gujaf: A Pathfinder

This is a computer-generated pathfinder created against the Distant Reader study called gujaf.

Each Distant Reader study carrel is composed of many individual items. Each item is bibliographically described with author, title, date, summary, and keyword values. Below is a list of the items' most signficant keywords as well as lists of the items themselves. Purpusing the content of this pathfinder provides the student, researcher, or scholar with one way to get their heads around the scope of the carrel. The keywords include:

Nigeria; Finance; State; Performance; Firms; Management; Companies; Banks; Impact; Model; Growth; Market; Rate; Ownership; Economic

Depending on how this pathfinder was created, many of the bibliographic sections will include elaborations on the meaning(s) of the given keywords. These elaborations were generated by feeding the items' summaries to a large langauge model and asking the model to address the question, "What is X?", where "X" is the keyword. The result will be a few sentences of elaboration. Be forewarned. The elaborations are often plausible, but they should not be take as truth. Instead, they should be taken as points for consideration.

• TAXATION AND SOCIAL SERVICES: EVIDENCE FROM NIGERIA by ADEGBITE; ABDUSSAMAD Olarinde; ARIYO-EDU AMINAT ARIKE (2022) - 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. Keywords: accounting; cexdt; cotax; department; education; edut; financing; granger; growth; nigeria; pept; prof; services; state; taxation; university; vaadt
• CAPITAL STRUCTURE AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Ibrahim; Kamaldeen Ibraheem Nageri; Abdullai Agbaje Salami (2022) - 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. Keywords: accounting; banks; capital; capital structure; debt; department; interest; journal; margin; nigeria; performance; prof; state; structure; study; total; university
• CREDIT APPRAISAL, COLLECTION POLICY AND LOAN PERFORMANCE OF MICROFINANCE BANKS IN KWARA STATE, NIGERIA by Lukman A. O. Abdulrauf; Abdul Olalekan Hassan (2022) - 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. Keywords: accounting; appraisal; banks; collection; collection policy; credit; department; loan; loan performance; mfbs; microfinance; nigeria; performance; policy; prof; state; study; university
• DETERMINANTS OF AUDIT FEES OF LISTED INSURANCE COMPANIES IN NIGERIA by Sagir Lawal; Ibrahim, Mohammed (2022) - 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. Keywords: accounting; audit fees; client; companies; department; determinants; firms; insurance; insurance companies; journal; nigeria; prof; profitability; risk; size; state; study; university; value
• EFFECT OF CEO PAY AND CEO POWER ON RISK-TAKING OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Ismaila Yusuf; Salisu Abubakar ; Idris Ahmed Aliyu; Aneitie, Charles Dikki (2022) - How the corporate governance mechanisms affect bank risk taking. Bank risk during the financial crisis: Do business models matter. Keywords: accounting; banks; ceo; ceo pay; ceo power; ceos; compensation; department; finance; nigeria; pay; power; prof; risk; state; study; taking; university
• EFFECT OF FINANCIAL LEVERAGE ON STOCK RETURNS OF LISTED COMPANIES IN NIGERIA CAPITAL MARKET by Abdulrahman Abubakar; Bello, Ahmad; Abdullahi, S. A.; M. D. Tahir (2022) - 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. Keywords: accounting; asset; capital; companies; debt; department; equity; firm; leverage; market; nigeria; performance; return; state; stock; study; total; university
• EFFICIENCY OF DEPOSIT MONEY BANKS IN NIGERIA: DATA ENVELOPMENT ANALYSIS APPROACH by Mayowa Gabriel AJAO; Lucky Charity OMOREGIE (2022) - 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. Keywords: accounting; analysis; banking; banks; data; dea; department; efficiency; finance; inputs; nigeria; output; performance; phd; prof; scale; state; study; university
• FIRM-SPECIFIC CHARACTERISTCS AND FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL COMPANIES IN NIGERIA by Abdulrazaq T. Jimoh; John A. Attah (2022) - 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. Keywords: accounting; asset; companies; department; effect; factors; finance; financial; firm; journal; liquidity; nigeria; performance; prof; profitability; size; state; university; value
• MEDIATING EFFECT OF AUDIT COMMITTEE ON BOARD DYNAMIC AND CREATIVE ACCOUNTING IN NIGERIAN FIRMS by Abbas Usman; Shehu Usman, Hassan (2022) - 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. Keywords: accounting; audit; audit committee; board; board capability; board risk; committee; companies; department; directors; earnings; earnings management; firms; management; management committee; members; nigeria; research; risk; state; study; university
• NEXUS BETWEEN TAXATION AND FOREIGN DIRECT INVESTMENT IN NIGERIA by Daniel Ayegbeni Ulokoaga; Esther Ikavbo Evbayiro-Osagie (2022) - 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). Keywords: accounting; countries; country; department; fdi; finance; income; investment; journal; nigeria; phd; prof; state; study; tax; taxation; university; value
• OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE OF QUOTED MORTGAGE BANKS IN NIGERIA by Awotundun, D. A.; Jinadu, M. Y. B.; Fakunmoju, S. K. (2022) - 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). Keywords: accounting; banks; department; effect; government; management; minority; mortgage; nigeria; ownership; ownership structure; performance; prof; shareholding; state; structure; university
• VALUE RELEVANCE OF EARNINGS AND BOOK VALUE: A COMPARATIVE ANALYSIS BETWEEN BIG4 AND NON-BIG4 AUDITED LISTED FIRMS IN NIGERIA by Abdu Abubakar; Luka Chechet, Ishaya; Muazu Saidu Badara; Yunusa Nasiru (2022) - 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). Keywords: accounting; big4; book; book value; department; firms; information; nigeria; price; relevance; share; state; university; value; value relevance
• VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOUR OF LISTED NIGERIAN INSURANCE FIRMS by Mohammed Hafiz, Mariya; Muhammad Mustapha Bagudo; Salisu Abubakar (2022) - 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. Keywords: accounting; adoption; compliance; department; firms; ifrs; information; insurance; model; nigeria; prof; relevance; share; state; study; university; value; value relevance
• WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED CONSUMER AND INDUSTRIAL GOODS COMPANIES IN NIGERIA by Kwasau Ntyak Leah; Samuel, Eniola Agbi; Lateef Olumide Mustapha (2022) - 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. Keywords: accounting; capital; capital management; companies; consumer; conversion; department; goods; impact; management; nigeria; period; profitability; state; study; university; working
• AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA by Ahmed Mohammed; Ademu Yahaya; Musa Zakariya (2022) - 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. Keywords: accounting; audit; big4; department; earnings; earnings management; firms; journal; management; nigeria; prof; quality; rem; state; tenure; university
• BOARD POWERS AND UNETHICAL ACCOUNTING OF PUBLIC QUOTED CORPORATIONS IN NIGERIA by Abbas, Usman ; Usman Hassan, Shehu (2022) - 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. Keywords: accounting; audit; board; committee; directors; earnings; firms; management; nigeria; study
• BOARD CHARACTERISTICS AND FINANCIAL REPORTING TIMELINESS OF FIRMS IN NIGERIA by Eguavoen, Imuetinyan; Nosa Ugbogbo, Sunday; Kadiri, Idris (2022) - 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. Keywords: board; characteristics; firms; independence; journal; nigeria; reporting; reporting timeliness; size; study; timeliness
• EFFECTIVE AUDITORS, SYSTEMATIC CORRUPTION AND THE EGAD REPORT: THE WAY FORWARD by Ogbomo Osagioduwa, Lucky; Nicholas, Uyi; Oaikhena Solomon, Ogudo; Ebere Philomena, Mozie (2022) - 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. Keywords: auditors; corruption; development; egad; federal; government; journal; nigeria; public; report; sector; south; state; study
• AUDIT QUALITY, GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA by Magaji, Adamu; Okolo, Monday Samuel; Ibrahim, Lawal (2020) - 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. Keywords: accounting; audit; audit quality; banks; board; deposit; earnings management; firm; journal; money; nigeria; ownership; quality; size; study; variable
• BOARD STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA by Aliyu Ndayako, Hauwa; Jimoh, Nurudeen; Shuaibu, Halima (2022) - 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. Keywords: board; companies; data; directors; firms; nigeria; performance; pharmaceutical; research; study; table; value
• FIRMS ATTRIBUTES AND FINANCIAL PERFORMANCE ON LISTED DEPOSIT MONEY BANKS IN NIGERIA by Abubakar, Ismaila; Usman Miko, Nuraddeen; Abdullahi, Murtala (2022) - 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. Keywords: adequacy; age; bank; capital; deposit; dmbs; income; journal; nigeria; performance; research; size
• INDIRECT TAXES AND ECONOMIC GROWTH OF NIGERIA - THE REVENUE DIVERSIFICATION AGENDA by Nwobodo, Helen; Festus Adegbie, Folajimi; Kamoru Fakunmoju, Segun (2022) - 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. Keywords: ced; growth; model; nigeria; revenue; rgdp; run; study; tax; taxes; vat
• ISLAMIC BANKING RODUCTS AWARENESS AMONG ISLAMIC BANKS’ CUSTOMERS IN NORTHEN NIGERIA by Usman Abubakar, Adamu; Mohammed Yusuf, Abdulmalik; Hamisu Yau, Muhammad (2022) - 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. Keywords: awareness; banking; banking products; banks; customers; finance; islamic; level; nigeria; products; respondents; study; system
• LIQUIDITY MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Iliyasu Danmulki, Bashiru; Samuel Agbi, Eniola; O. Mustapha, Lateef (2022) - 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. Keywords: banks; capital; deposit; financial; liquidity; management; nigeria; performance; ratio; study
• OWNERSHIP ATTRIBUTES AND STOCKS RETURN OF QUOTED CONSUMERS GOODS COMPANIES IN NIGERIA by Christopher David, Mbatuegwu; Femi Adebisi, Joseph; Oyinemi Elvis, Egberi (2022) - 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. Keywords: companies; consumer; firm; goods; investors; journal; management; managerial; market; nigeria; ownership; returns; stock; stock returns; study; variables
• TAX AGGRESSIVENESS AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA by Olaniun, Ibilola; Jimoh, Nurudeen; Shuaibu, Halima; Kabir Ibrahim, Yazid (2022) - 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. Keywords: companies; effect; firms; nigeria; performance; planning; rate; study; tax; tax planning; value
• CORPORATE GOVERNANCE MECHANISM AND STOCK PRICE PERFORMANCE: INSIGHTS FROM NIGERIA by C.S.A. Okeke, Frankline; Peters Emeka, Obiora; B. Ezeilo, Chinonye; Tina Nwobodo, Azuka; Gloria Duruzor, Ifeoma (2022) - 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) ……………………………. Keywords: banks; board; companies; firms; governance; impact; journal; nigeria; ownership; performance; price; size; stock; study
• CORPORATE OWNERSHIP STRUCTURE AND INVESTORS' CONFIDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Modibbo, Jaafaru; Tijjani, Ibrahim (2020) - 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. Keywords: accounting; banks; confidence; deposit; finance; governance; investors; journal; money; nigeria; ownership; performance; structure; study
• ENVIRONMENTAL SUSTAINABILITY DISCLOSURE AND MARKET VALUE OF LISTED OIL AND GAS FIRMS IN NIGERIA by Aliyu Saleh, Munir; Bappah, Sirajo; Daniel Orsaa, Gbegi; Adamu Saleh, Ibrahim (2022) - 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. Keywords: accounting; activities; companies; department; disclosure; environmental; firms; gas; gas firms; impact; market; market value; nigeria; oil; performance; prof; state; study; university; value
• FIRM ATTRIBUTES AND EXECUTIVE COMPENSATION OF CONGLOMERATES IN NIGERIA by Saidu, Aliyu (2020) - 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. Keywords: board; ceo; compensation; conglomerates; directors; executive; executive compensation; firm; journal; nigeria; ownership; performance; study
• CAPITAL STRUCTURE AND FIRM FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING EFFECT OF BOARD FINANCIAL LITERACY by Idris Abdulwahab, Anas; Bala, Hussaini; Kwambo, Mansur Lubabah; Adamu, Abubakar (2023) - 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). Keywords: accounting; board; capital; capital structure; department; dmbs; equity; finance; firm; gusau; issue; journal; nigeria; performance; state; structure; university
• DOES INTERNATIONAL FINANCIAL REPORTING STANDARD NARROWS AUDIT EXPECTATION GAP? by Dauda, Musa Ibrahim; Dauda, Ibrahim Adagye (2023) - 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). Keywords: accounting; audit; department; expectation; finance; gap; gusau; ifrs; issue; journal; nigeria; october; quality; reporting; standards; state; university; vol
• SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aiyesan, Olabode Olutola (2023) - 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. Keywords: accounting; companies; department; development; finance; firms; gusau; gusau journal; issue; journal; management; model; nigeria; october; performance; prof; reporting; research; state; study; sustainability; university; vol
• FIRM ATTRIBUTES AND FINANCIAL REPORTING TIMELINESS OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Terkende, Akume James; Karim, Dele Ikese (2023) - 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. Keywords: accounting; audit; companies; consumer; department; finance; firms; gusau; issue; journal; nigeria; october; reporting; reporting timeliness; size; state; study; timeliness; university; vol
• NIGERIA ECONOMIC GROWTH AND CAPITAL MARKET DEVELOPMENT: DOES CONTRIBUTORY PENSION SCHEME MATTER? by AKINWUMI , Ayorinde Olutimi; Oladele, Toluwa Celestine; Sanmi, ADEBOYE Emmanuel (2023) - 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. Keywords: accounting; capital; department; development; economic; finance; growth; gusau; issue; journal; market; model; nigeria; pension; run; state; study; university; vol
• AUDIT COMMITTEE AND FINANCIAL REPORTING QUALITY: THE MODERATING EFFECT OF BOARD INDEPENDENCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Shika, Kassim Yusha’u; Kantiyok, Mark David (2023) - 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. Keywords: accounting; audit committee; banks; board; committee independence; department; earnings; finance; gusau; independence; issue; journal; management; model; nigeria; october; reporting quality; size; state; study; university; vol
• DETERMINANTS OF FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Lazarus, Mary Seansu; Miko, Nurudeen Usman; Mazadu, Saifulahi Abdullahi (2023) - 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? Keywords: accounting; banks; capital; cash; department; efficiency; finance; financial; gusau; issue; journal; liquidity; management; nigeria; october; performance; risk; state; study; university; vol
• HUMAN RESOURCE ACCOUNTING AND PROFITABILITY OF LISTED DEPOSITMONEY BANKS IN NIGERIA by Ibrahim, Ahmad Adamu; Adamu, Ahmad Rufa’I; Alhassan, Fatihu Mahmud; Abdulsalam, Muhammad Iliyas (2022) - 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). Keywords: accounting; banks; company; department; finance; gusau; human; issue; journal; nigeria; october; performance; profitability; resource; resource accounting; state; study; university; vol
• IMPACT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL COMPANIES IN NIGERIA by Ahmad , Ahmad Muhammad; Hassan, Shehu Usman; Abubakar, Abubakar (2022) - 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. Keywords: accounting; asset; capital; capital structure; debt; department; finance; firm; journal; nigeria; performance; state; structure; term; university
• MODERATING EFFECT OF LEVERAGE ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN LISTED OIL AND GAS FIRMS by Abubakar, Aliyu; Shuaibu, Muhammad Yusuf; Magaji, Adamu (2020) - 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. Keywords: accounting; firms; gas; nigeria; oil; prices; share; study; value
• TRADE ORIENTED MONEY LAUNDERING AND ERA OF CYBERSECURITY TAX EVASION IN NIGERIA by Kayode, Oluwayemi Joseph; Adeyinka, Adewole Joseph; Adekunle, Adewale Abass; Kayode, Kadiri (2022) - 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. Keywords: accounting; cyber; department; economy; evasion; finance; fraud; government; growth; journal; laundering; money; money laundering; nigeria; prof; research; respondents; security; state; tax; tax evasion; trade; university
• BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Joseph, Benjamin Gwabin ; Abdullahi, Murtala ; Gugong , Benjamin Kumai (2023) - 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. Keywords: accounting; board; board characteristics; characteristics; consumer; consumer goods; department; earnings management; finance; firms; goods; goods firms; gusau; issue; journal; nigeria; state; study; university
• MONITORING ATTRIBUTES AND EARNINGS QUALITY OF LISTED CONGLOMERATE FIRMS IN NIGERIA by Saleh, Munir Aliyu; Abdulkarim, Umar Farouk; Ibrahim, Isah Abdulkarim (2020) - 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. Keywords: accounting; characteristics; conglomerate; directors; earnings; earnings quality; firms; journal; nigeria; quality
• VALUE RELEVANCE OF ACCOUNTING INFORMATION FOR LISTED FINANCIAL SERVICE FIRMS IN NIGERIA by Busari, Kassim ; Chechet, Ishaya Luka ; Abdullahi, Aliyu Ahmed; Mohammed, Ibrahim (2022) - 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. Keywords: accounting; department; finance; firms; gusau; information; issue; journal; nigeria; october; prof; relevance; state; university; value; vol
• TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA by Ahmed, Aliyu Abdullahi ; Usman, Zakari (2023) - 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 Keywords: accounting; adoption; basis; cash; department; finance; gusau; implementation; innovation; ipsas; issue; journal; nigeria; observability; state; study; trialability; university; vol
• LIQUIDITY RISK AND PERFORMANCE OF NON-FINANCIAL FIRMS LISTED ON THE NIGERIAN STOCK EXCHANGE by Abubakar, Muhammed Alhaji ; Nordin, Nurnaddia Binti; Umar, Abubakar Hamisu (2023) - 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? Keywords: accounting; capital; department; effect; finance; firms; gusau; issue; journal; liquidity; liquidity risk; management; nigeria; performance; profitability; ratio; risk; state; university; vol; working
• BOARD DIVERSITY, POLITICAL CONNECTIONS AND FIRM VALUE: AN EMPIRICAL EVIDENCE FROM FINANCIAL FIRMS IN NIGERIA by Oyetunji, Rofiat ; Shittu, Isah; Bello, Ahmed (2023) - 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. Keywords: accounting; april; board; board diversity; department; directors; diversity; effect; finance; firm; gender; gusau; issue; journal; nigeria; performance; service; state; study; value; vol
• MODERATING EFFECT OF BANK SIZE ON THE RELATIONSHIP BETWEEN INTEREST RATE, LIQUIDITY, AND PROFITABILITY OF COMMERCIAL BANKS IN NIGERIA by Hassan, Shehu Usman; Sabo , Bello; Tijjani, Ismai'l Idris; Aliyu, Idris Ahmed (2023) - 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. Keywords: accounting; april; bank performance; banks; department; deposit; effect; finance; gusau; issue; journal; ldr; lending; management; nigeria; performance; rate; relationship; roe; size; state; study; university; value; vol
• SOURCES OF HEALTH CARE FINANCING AMONG SURGICAL PATIENTS SEEN AT THE DALHATU ARAF SPECIALIST HOSPITAL LAFIA NASARAWA STATE NIGERIA by Yahaya, Ahmed Mohammed; Kolawole, Babatunde Joseph; Oyeleke, Bello Surajudeen (2023) - Nigeria Journal of Clinical practice 2(1):1-4. Anyaehie UB, & Nwobodo ED. (2004). Nigeria Journal of Clinical Practice;18(4):437–44. Keywords: accounting; april; department; finance; financing; gusau; health; healthcare; insurance; issue; journal; nigeria; patients; prof; state; study; university; vol
• TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA by Aliu, Olanrewaju Atanda; Abdul-Hamid, Mohamad Ali; Suleiman, Salami; Olanrewaju, Salam Mudathir (2023) - 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. Keywords: accounting; april; compliance; cps; department; finance; gusau; issue; journal; level; nigeria; operators; pension; prof; scheme; state; sustainability; transparency; university; vol
• EXAMINING THE IMPACT OF WORKING CAPITAL MANAGEMENT ON THE FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS ENTITIES IN NIGERIA by SANI, Abdulrahman Bala ; Jibril, Jamilu; BAKARE , Taophic Olarewaju (2023) - 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. Keywords: accounting; april; capital; capital management; companies; department; finance; firms; gusau; inventory; issue; journal; management; nigeria; performance; profitability; receivable; state; study; university; vol; working
• RISK COMMITTEE DEMOGRAPHIC TRAITS: A STUDY OF THE IMPACT OF EXPERTISE ON RISK DISCLOSURE QUALITY OF LISTED INSURANCE FIRMS IN NIGERIA by Wada, Najib Abbas; Dandago, Kabiru Isa; Rabiu, Naja’atu Bala (2023) - 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. Keywords: accounting; april; board; department; disclosure quality; disclosures; expertise; finance; firms; governance; gusau; insurance; issue; journal; nigeria; quality; risk; risk committee; risk disclosure; risk management; state; study; university; vol
• MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA by Ahmad, Ahmad Muhammad; Kwanbo, Lubabah Mansur; Hassan , Shehu Usman; Umar, Musa Suleiman (2023) - 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. Keywords: accounting; audit; audit committee; companies; department; earnings management; finance; firms; gusau; issue; journal; nigeria; quality; state; study; university; value; vol
• INTERVENTION ANNOUNCEMENTS AND NAIRA MANAGEMENT: EVIDENCE FROM THE NIGERIAN FOREIGN EXCHANGE MARKET by Gbadebo, Adedeji Daniel (2023) - 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. Keywords: accounting; announcement; april; bank; department; exchange; exchange rate; finance; foreign; gusau; intervention; issue; journal; market; naira; nigeria; paper; rate; state; university; vol
• IS THERE EARNINGS DISCONTINUITY AFTER THE IMPLEMENTATION OF IFRS IN NIGERIA? by Gbadebo, Adedeji Daniel (2023) - (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. Keywords: accounting; april; change; department; difference; discontinuity; distribution; earnings; earnings management; evidence; finance; firms; gusau; ifrs; issue; journal; management; nigeria; state; test; university; vol
• BOARD CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Ado, Abdullahi Bala ; Rashid, Norfadzilah Nik Mohd ; Adam, Sa’adatu B. ; Nuhu, Binta Abubakar ; Salihu, Hassanat Salawu ; Masunda, Tariro (2024) - 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). Keywords: accounting; banks; board; board characteristics; board composition; board size; composition; department; directors; firm; governance; journal; management; nigeria; performance; size; state; study; university
• WORK ENVIRONMENT, REMUNERATION AND ACCOUNTING LECTURERS’ PERFORMANCE IN POLYTECHNICS IN NORTH WEST, NIGERIA by Abdullahi, Ahmed Aliyu; Ahmed, Rabiatu (2024) - 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). Keywords: accounting; accounting lecturers; department; employees; environment; factors; job; job performance; job satisfaction; lecturers; management; nigeria; north; performance; polytechnics; relationship; remuneration; research; satisfaction; state; study; university; west; work
• RELATIVE EFFICACY OF THE CAPITAL MARKET OVER THE MONEY MARKET IN A GROWTH-FINANCING ECONOMY by Gbadebo, Adedeji Daniel (2023) - 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. Keywords: accounting; capital market; cointegration; department; development; economic; evidence; finance; gdp; growth; impact; journal; market; model; money market; nigeria; prof; run; state; test; treasury; university; value; variables
• BOARD EDUCATION, DIRECTOR'S AGE AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Ibrahim, Idris ; Suleiman, Salami ; Mailafia, Luka (2023) - 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. Keywords: accounting; banks; board; correlation; data; department; deposit; directors; earnings; earnings management; finance; management; money; nigeria; prof; research; state; test; university; value; variables
• IMPACT OF DIGITAL FINANCIAL SERVICES ON SAVINGS DEVELOPMENT IN NIGERIA by IRO, Onyinyechi Adanna; EKE, Patrick Omoruyi; Yunisa, Simon Amodu; SHEKONI, Nurudeen Adebayo (2024) - 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. Keywords: accounting; atm; bank; department; development; digital; finance; impact; mobile; model; naira; nigeria; pos; prof; run; savings; savings development; services; state; study; technology; transactions; transfer; university
• ACCOUNT RECEIVABLE MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Dabai, Umar Suleiman Abubakar ; Shepnaan, Biyai ; Abubakar, Hajara ; Haruna, Jimoh ; Sambo, Halimah Sani (2024) - 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. Keywords: accounting; accounts; average; consumer; department; effect; firms; goods; management; mean; nigeria; performance; period; prof; ratio; receivable; sample; state; study; university
• STABLE DIVIDEND POLICY AND VALUE OF LISTED HEALTHCARE FIRMS IN NIGERIA by Salihu, Maimuna Adamu ; Ahmad, Aminu Danladi ; Maigoshi, Zaharaddeen Salisu ; Rabiu, Naja'atu Bala (2024) - 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. Keywords: accounting; department; dividend; dividend policy; effect; exchange; finance; firms; journal; nigeria; policy; prof; size; state; study; university; value
• THE IMPACT OF MONETARY POLICY ON SMALL AND MEDIUM SCALE ENTERPRISES (SMES) IN THE PERIOD OF ECONOMIC CRISES by Adekunle, Ahmed Oluwatobi (2024) - 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. Keywords: accounting; credit; department; economic; finance; impact; inflation; interest; money; nigeria; outputs; policy; prof; rate; smes; state; supply; university; variables
• CEO ATTRIBUTES AND FINANCIAL DISTRESS LIKELIHOOD OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATED BY RISK COMMITTEE GENDER by Mohammed, Idris ; Okpanachi, Joshua ; Yahaya, Onipe Adabenege ; Tauhid, Suleiman (2024) - 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. Keywords: accounting; age; bank; ceo; ceo gender; ceos; committee; committee gender; department; distress; distress likelihood; dmbs; effect; gender; management; nigeria; risk; state; study; university; variable
• FIRM ATTRIBUTES AND SHAREHOLDER’S WEALTH OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Mustapha, A.A. ; Salami, Suleiman ; Tijjani, M.S. (2024) - 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. Keywords: accounting; banks; capital; cost; credit; credit risk; department; deposit; deposit money; efficiency; firm; journal; money; money banks; nigeria; profitability; risk; shareholders; state; study; university; value; wealth
• FINANCIAL DETERMINANTS OF ENTREPRENEURSHIP IN NIGERIA by Adukwu, Precious ; Dibal, Hyeladi Stanley (2024) - 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. Keywords: access; accounting; business; department; development; economic; employment; entrepreneurship; et al; finance; growth; inclusion; index; investment; journal; nigeria; prof; rate; self; state; study; university
• IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF CONSUMER GOODS FIRMS IN NIGERIA by Bappah, Sirajo ; Saad, Awwal ; Adamu, Saidu ; Hassan, Shehu Usman (2024) - 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. Keywords: accounting; audit; audit quality; client; consumer; department; earnings management; finance; firms; goods; gusau; impact; issue; journal; nigeria; prof; reporting; state; university; vol
• BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA by Abubakar, Aliyu ; Nasiru, Yunusa ; Abubakar, Umar (2024) - Corporate board and corporate social responsibility assurance: Evidence from China. Corporate board governance and voluntary disclosure of executive compensation practices. Keywords: accounting; april; board; business; csr; department; directors; finance; firms; gas; gusau; impact; issue; journal; management; nigeria; oil; performance; prof; responsibility; size; state; study; university; vol
• BOARD CHARACTERISTICS AND AUDIT QUALITY OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Usman, Aliyu Shehu ; Gyar, Danson Andrew ; Ado, Abdullahi Bala (2024) - 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. Keywords: accounting; april; audit quality; board; board independence; characteristics; companies; department; finance; gender; gusau; independence; issue; journal; nigeria; prof; state; study; university; value; vol
• CEO CHARACTERISTICS AND FINANCIAL REPORTING QUALITY IN LISTED CONSUMER GOODS COMPANIES IN NIGERIA by Okika , Nkiru Philomena; Esther, Oyeneye Temitope ; Gbadebo, Adedeji Daniel (2024) - 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. Keywords: accounting; ceo; ceos; consumer; department; earnings; finance; firms; gusau; issue; journal; management; nigeria; quality; reporting; reporting quality; state; university; vol
• AGENCY BANKING STRATEGIES AND FINANCIAL INCLUSION OF RURAL AREAS IN KWARA STATE, NIGERIA by I. B., Abdullahi; K. M., Malik-Abdulmajeed; S. K., Fakunmoju (2020) - 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. Keywords: agency; agency banking; banking; finance; inclusion; innovation; journal; nigeria; state; strategy; study
• OWNERSHIP STRUCTURE AND FEMALE INCLUSION OF LISTED FINANCIAL FIRMS IN NIGERIA by Omoleye, Gbemigun Catherine ; Ezekiel, Alade Muyiwa (2024) - 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. Keywords: accounting; april; board; companies; department; finance; firms; gusau; inclusion; issue; journal; nigeria; ownership; ownership structure; performance; prof; state; study; university; value; vol
• CSR INITIATIVES AND SUSTAINABILITY RESILIENCE IN NIGERIA'S OIL AND GAS INDUSTRY: A PLS-SEM APPROACH FROM LOCAL COMMUNITIES' PERSPECTIVE by Abdulsalam, Tajudeen Alaburo; Tajudeen, Rofiat Bolanle; Abubakar, Abdulrahman ; Babatunde, Akeem Olamilekan (2024) - 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. Keywords: accounting; april; communities; community; companies; csr; delta; department; development; finance; gusau; issue; journal; model; nigeria; oil; prof; research; resilience; responsibility; social; state; study; sustainability; university; vol
• CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INFORMATION AND COMMUNICATIONS TECHNOLOGY FIRMS IN NIGERIA by Kanoma, Nasiru Adamu ; Miko, Nurudeen Usman ; Ayuba, Augustine ; Mohammed, Idris ; Mohammed, Idris ; Tagwai, Mark G (2024) - 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. Keywords: accounting; april; capital structure; debt; debt financing; department; effect; equity; equity financing; finance; financial; financing; firms; gusau; ict; issue; journal; nigeria; performance; ratio; relationship; state; study; term debt; university; vol
• BOARD ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTS OF LISTED NON-FINANCIAL FIRMS IN NIGERIA by Lawal, Rashida ; Tahir, Kabir Hamid (2024) - 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. Keywords: accounting; april; audit; board; department; finance; firms; governance; gusau; issue; journal; nigeria; prof; report; reporting; size; state; study; timeliness; university; vol; 𝐴rl
• BOARD INDEPENDENCE AND FINANCIAL REPORTING QUALITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA MODERATED BY FIRM SIZE by Bello, Adamu Lawal ; Okpanachi, J. ; Nyor, T. ; Mustapha, Lateef Olumude (2024) - 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. Keywords: accounting; board; board independence; board size; companies; department; finance; firm; gas; gusau; journal; nigeria; oil; quality; reporting; reporting quality; size; state; study; university
• DOES ESG INVESTMENT IMPACT THE FINANCIAL SUSTAINABILITY OF NIGERIAN ENERGY COMPANIES: A PANEL REGRESSION APPROACH? by Abdulsalam, Tajudeen Alaburo ; Gbadebo, Adedeji Daniel (2024) - 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. Keywords: accounting; april; board; business; companies; department; energy; esg; et al; finance; firms; governance; gusau; impact; investment; issue; journal; management; model; nigeria; performance; practices; research; responsibility; state; sustainability; university; value; vol
• BOARD ATTRIBUTES AND SUSTAINABILITY REPORTING OF LISTED FIRMS IN NIGERIA by Mohammed, Idris ; Gugong, Bejamin K. ; Adedokun, Rofiat ; Olorunloga, Abdulrahman A. ; Tagwai, Mark G (2024) - 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. Keywords: accounting; april; board; department; finance; firms; gusau; issue; journal; nigeria; prof; reporting; size; social; state; study; sustainability; sustainability reporting; university; vol
• CORPORATE ATTRIBUTES AND AUDIT FEE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Aliyu Saleh, Munir; Abubakar, Abubakar; Usman Hassan, Shehu (2020) - 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. Keywords: accounting; audit; audit fee; complexity; fee; fees; journal; nigeria; risk; size; study
• PROFITABILITY AND TURNOVER APPRAISAL OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Odogu, Terry Keme Zuode ; Koroye, Amapamo Stephen (2024) - 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. Keywords: accounting; april; banking; banks; department; deposit money; effect; finance; gusau; issue; journal; loans; money banks; nigeria; profitability; state; turnover; university; value; vol
• CORPORATE SOCIAL RESPONSIBILITY AND PROFITABILITY OF QUOTED NIGERIAN FIRMS: THE MEDIATING EFFECT OF FIRM SIZE by Idoko Onoja, Anthony; Iember Ashiko, Evelyn; Shakpande, Comfort (2020) - 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. Keywords: accounting; business; csr; finance; firm; issue; journal; nigeria; performance; profitability; responsibility; size; study
• THE IMPACT OF GENDER DIVERSITY ON EARNINGS QUALITY OF LISTED FINANCIAL SERVICES FIRMS IN NIGERIA: ANALYSIS OF TWO-STAGE LEAST SQUARES by Akande, Joseph Olorunfemi (2025) - 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. Keywords: accounting; board; department; diversity; earnings; earnings management; earnings quality; finance; firms; gender; governance; gusau; issue; journal; management; model; nigeria; october; prof; reporting; state; vol
• THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON BANK PERFORMANCE IN NIGERIA by Agbeyinka , Ibrahim Yinka (2025) - The corporate social responsibility and corporate financial performance virtuous loop: A theoretical framework. Firm size emerges as a crucial factor in determining financial performance. Keywords: accounting; analysis; banks; business; csr; department; finance; firms; gusau; impact; issue; journal; management; nigeria; performance; prof; profitability; responsibility; roa; state; study; university
• ELECTRONIC BANKING AND PERFORMANCE OF BANKING SECTOR IN NIGERIA by KOLAWOLE , Kayode David (2025) - 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. Keywords: accounting; banking; banks; department; deposit; effect; finance; gusau; interest; issue; journal; model; nigeria; october; performance; prof; state; university; vol
• IMPACT OF EXTERNAL DEBTS ON ECONOMIC GROWTH IN NIGERIA by Agbeyinka, Ibrahim Yinka (2025) - 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. Keywords: accounting; debt; department; economic; effect; exchange; finance; growth; gusau; impact; issue; journal; nigeria; prof; rate; relationship; services; servicing; state; university
• CORPORATE SOCIAL RESPONSIBILITY AND PERFORMANCE OF FIRMS IN LAGOS STATE, NIGERIA by KOLAWOLE , Kayode David (2025) - 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. Keywords: accounting; csr; delivery; department; finance; gusau; issue; journal; nigeria; performance; prof; responsibility; service; state; study; university; variables; vol
• DOES TAXATION AFFECT BANKS’ PROFITABILITY: EVIDENCE FROM NIGERIA by Oyasor , Emmanuel Imuede (2025) - 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. Keywords: accounting; bank; department; effect; finance; growth; gusau; impact; income; issue; journal; nigeria; prof; profitability; rate; state; tax; tax rate; taxation; taxes; university; vol
• WORKING CAPITAL MANAGEMENT AND MANUFACTURING PERFORMANCE IN NIGERIA by Gbadebo , Adedeji Daniel (2025) - 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. Keywords: accounting; capital management; collection; collection period; department; effect; finance; firm; gusau; journal; nigeria; performance; period; profitability; return; state; university; working
• THE MULTIDIMENSIONALITY FOREIGN DIRECT INVESTMENT’S IMPACT ON THE ECONOMY by Oyasor, Emmanuel Imuede (2025) - 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. Keywords: accounting; capital; countries; country; department; development; economic; economy; effect; fdi; finance; growth; gusau; impact; investment; issue; journal; national; nigeria; october; prof; result; state; university; vol
• PRIVATE CAPITAL FORMATION, PUBLIC SECTOR CAPITAL FORMATION AND ECONOMIC GROWTH IN SOUTH AFRICA by ADEKUNLE, Ahmed Oluwatobi (2025) - 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. Keywords: accounting; capital; department; economic; finance; formation; growth; gusau; investment; issue; journal; nigeria; october; prof; state; university; vol
• EFFECT OF AUDIT QUALITY ATTRIBUTES AND IFRS ADOPTION ON FINANCIAL REPORTING QUALITY OF LISTED MANUFACTURING FIRMS IN NIGERIA by Muhammad, Aisha Chado (2024) - 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). Keywords: accounting; adoption; audit; audit quality; auditor; department; earnings; earnings management; finance; firm; gusau; ifrs; issue; journal; management; model; nigeria; prof; quality; reporting; reporting quality; state; study; university
• THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA by Muhammad, Aisha Chado (2024) - 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) Keywords: accounting; aem; audit; characteristics; department; earnings management; effect; finance; firm; gusau; issue; journal; model; nigeria; prof; quality; rem; reporting; size; state; study; university; value; vol
• EFFECT OF COMPLIANCE COST AND TAX BURDEN ON TAX COMPLIANCE OF SMALL AND MEDIUM-SCALE ENTERPRISES IN BENUE STATE, NIGERIA by John, Okpe Caleb ; Shehu, Aliyu Nuraddeen ; Ahmad , Bello A. ; Abdullahi, Ahmed Aliyu ; Abdulkarim, Mohammed Musa (2024) - 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. Keywords: accounting; benue; benue state; compliance costs; department; effect; enterprises; finance; government; gusau; issue; journal; nigeria; october; prof; research; smes; state; study; tax burden; tax compliance; taxes; university; variables; vol
• THE IMPACT OF AUDIT QUALITY ON FIRM’S PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Giwa, Fatima Shehu ; Gugong , Prof. Benjamin Kumai ; Dachomo, Gloria Pam (2024) - 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. Keywords: accounting; audit; audit firm; audit quality; consumer; department; finance; firm; goods; gusau; issue; journal; nigeria; performance; prof; state; university; value
• WOMEN IN TOP ECHELON POSITIONS AND THEIR EFFECTS ON CARBON EMISSION DISCLOSURE: EVIDENCE FROM AN EMERGING NATION by Issa, Saheed Olanrewaju ; Alabi, Abdulkadri Toyin ; Ubandawaki , Abdulbaki Teniola (2024) - 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. Keywords: accounting; board; carbon; department; disclosure; diversity; emission; finance; firms; gender; gender diversity; gusau; impact; issue; journal; nigeria; prof; state; study; vol; women
• POST COVID-19 PANDEMIC: COMPARATIVE STUDY IN THE VALUE RELEVANCE OF ACCOUNTING INFORMATION BETWEEN LISTED MANUFACTURING FIRMS AND LISTED SERVICE FIRMS IN NIGERIA by Aliyu, Abubakar; Ngadi, Abbas, Abdulrahman ; Abubakar , Abdu, (2024) - 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. Keywords: accounting; book value; department; finance; firms; gusau; information; journal; manufacturing firms; nigeria; period; price; prof; service firms; share; share price; state; study; university; value; value relevance
• CEO CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED DMBS IN NIGERIA by Ajagbonna, Florence Bosede ; Gugong, Benjamin Kumai ; Ayuba, Augustine ; Mohammed, Idris ; Dauda , Isuwa (2024) - 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. Keywords: accounting; bank; board; ceo; ceos; department; dmbs; effect; finance; firm; gender; gusau; issue; journal; listed; management; nigeria; ownership; performance; prof; relationship; state; study; tenure; university; vol
• EFFECT OF SELECTED MACROECONOMIC VARIABLES ON STOCK MARKET VOLATILITY IN NIGERIA by TIJJANI, Hauwa Bayero ; Abdullahi , Prof Sheikh Ahmad ; Mohammed , Dr Ibrahim ; Idris , Dr Isma’il Tijjani (2024) - 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. Keywords: accounting; department; effect; finance; gusau; interest; journal; market; market volatility; model; ngx; nigeria; prof; rate; state; stock; stock market; study; university; variables; volatility
• MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF FAIR VALUE MEASUREMENTS HIERARCHY OF LISTED FINANCIAL SERVICES COMPANIES by Adeyemi , Tesleem Olayinka (2024) - 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. Keywords: assets; audit; companies; finance; gusau; hierarchy; information; instruments; investors; journal; level; market; nigeria; quality; services; study; university; value; value accounting; value assets; value estimates; value hierarchy; value level; value measurement; value relevance
• THE EFFECT OF BANK SECTORAL CREDIT AND EXCHANGE RATE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA by Adedeji , Ibrahim Kabir ; Muhammed, Dr Ibrahim ; Sabari , Prof. Muhammed Habibu ; Popoola , Prof. Abiodun (2024) - 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. Keywords: accounting; credit; department; effect; exchange; exchange rate; finance; firms; gusau; journal; manufacturing; manufacturing firms; model; nigeria; performance; prof; rate; sector; state; study; university
• EFFECT OF FIRM ATTRIBUTES ON THE GROWTH OF HEALTHCARE COMPANIES LISTED ON THE NIGERIAN EXCHANGE GROUP by Dahiru, Salisu Isyaku ; Tesleem, ADEYEMI KAMIL; Salami, Suleiman (2024) - 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. Keywords: accounting; companies; department; effect; finance; firm; growth; gusau; healthcare; healthcare companies; issue; journal; leverage; liquidity; management; nigeria; profitability; size; state; study; university; value
• MACROECONOMIC DETERMINANTS AND STOCK MARKET VOLATILITY ADMIST THE PERIOD OF ECONOMIC RECESSION IN NIGERIA by TIJJANI, Hauwa Bayero ; Abdullahi , Prof Sheikh Ahmad ; Mohammed , Dr Ibrahim ; Idris , Dr Isma’il Tijjani (2024) - 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. Keywords: accounting; department; exchange; factors; finance; gusau; impact; issue; journal; liberalization; market volatility; model; nigeria; october; prof; rate; returns; state; stock; stock market; study; university; volatility
• DO FINANCIAL AUDITORS’ INDEPENDENCE INFLUENCE THE PORTFOLIO PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA? by Valentine Igbinedion, Osayi; Ishaku Irom, Agabi; Emmanuel Ken Hilary, Idume (2020) - 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. Keywords: accounting; audit; audit quality; auditor; banks; deposit; firm; journal; nigeria; performance; quality; tenure
• DO AUDIT COMMITTEE AND BOARD ATTRIBUTES INFLUENCE ENVIRONMENTAL DISCLOSURE: AN EMPIRICAL INVESTIGATION OF LISTED FIRMS IN NIGERIA by Musa, Haruna Muhammed (2024) - 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. Keywords: accounting; audit; audit committee; board; committee; companies; department; disclosure; endc; finance; firms; gusau; independence; journal; nigeria; prof; reporting; state; study; university
• EFFECT OF FIRM DYNAMISM AND FIRM CHARACTERISTICS ON CASH HOLDING OF LISTED MANUFACTURING FIRMS IN NIGERIA by Lawal, Ibrahim; Farouk Abdulkarim, Umar; Olawale Nurudeen, Sanni (2020) - 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. Keywords: accounting; board; cash; cash holding; finance; firms; gusau; holding; issue; journal; manufacturing; nigeria; study; value; vol
• OWNERSHIP STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA by Saidu, Ibrahim Halidu; Umar , Saidu Amina (2024) - 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. Keywords: accounting; companies; csr; department; disclosure; finance; firms; gas; gusau; issue; journal; nigeria; oil; ownership; prof; responsibility; state; university; vol
• LIQUIDITY RISK AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Mohammed, Bashir Abdulrauf ; Abdullah , Aliyu Ahmed ; Yusuf , Ibrahim ; Salami , Suleiman ; Mamman, Prof. Salisu (2024) - 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. Keywords: accounting; april; banks; cash; department; deposit; effect; finance; financial; gusau; issue; journal; liquidity; liquidity risk; management; nigeria; performance; reserve; risk; state; study; university; vol
• EXCHANGE RATE FLUCTUATION AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA by Quadri, Yusuf Olamilekan (2025) - 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. Keywords: companies; currency; exchange rate; finance; fluctuations; impact; journal; manufacturing; nigeria; performance; rates; study
• FIRM SPECIFIC ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED INSURANCE COMPANIES IN NIGERIA by Muslimat Opeyemi, Agboola; Popoola, Abiodun; Adabenege Yahaya, Onipe (2020) - 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. Keywords: companies; financial; firms; insurance; journal; nigeria; performance; premium; risk; study
• THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA by Ibrahim, Agbeyinka Yinka (2025) - 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. Keywords: access; business; effect; entrepreneurs; journal; literacy; mediation; microfinance; nigeria; rural; services; smes; sustainability; women
• MORTGAGE FINANCE, INSTITUTIONAL FACTORS AND HOUSING DEVELOPMENT IN NIGERIA by Abdurauf, Lukman Adebayo-Oke ; Ibrahim, Sheriff Akanji ; Quadri, Yusuf Olamilekan (2025) - 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). Keywords: accounting; delivery; development; factors; finance; housing; housing development; issue; journal; mortgage; mortgage finance; nigeria; study; test
• OWNERSHIP ATTRIBUTES AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA by Quadri, Yusuf Olamilekan ; Abdurauf, Lukman Adebayo-Oke ; Ibrahim, Sheriff Akanji (2025) - 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: Keywords: accounting; attributes; company; concentration; finance; firm; issue; journal; management; managerial; nigeria; ownership; performance; value
• FINANCIAL RISK TOLERANCE AND INVESTMENT DECISIONS AMONGST SMES IN ZAMFARA STATE: THE MODERATING ROLE FINANCIAL LITERACY by Lawal, Ibrahim ; Gwadabe, Habiba Ahmed ; Abiodun, Adetokun Akeem (2025) - 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. Keywords: business; decisions; finance; investment; journal; literacy; nigeria; owners; risk; risk tolerance; sme; smes; state; study; tolerance; zamfara
• IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS by Suleiman, Hassan; Ajadi, Taofik; Ola Maroof, Mohammed (2020) - 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. Keywords: accounting; audit; auditor; banks; companies; earnings; earnings management; industry; journal; management; nigeria; quality; study
• THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA by AHMAD, Alhaji Zubairu; Idris, Adamu Adamu ; Yusuf, Ismaila (2025) - 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. Keywords: accounting; board; disclosure; firms; gas; nigeria; oil; size; study
• RISK MANAGEMENT COMMITTEE ATTRIBUTES AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA MODERATED BY OPERATIONAL RISK by Aminu, Ibrahim ; Agbi, Professor Samuel Eniola ; Ibiamke, Dr. Adzor (2025) - 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. Keywords: banks; committee; data; effect; independence; journal; management; model; nigeria; profitability; risk; risk committee; risk management; size; study; test
• THE EFFECT OF INTERNALLY GENERATED REVENUE COMPONENTS ON DOMESTIC DEBT ACCUMULATION IN NIGERIA’S NORTH CENTRAL STATES by Audu, Monday A.; Olaoye, Samuel A.; Dada, Samuel O. (2025) - 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. Keywords: accounting; debt; finance; government; growth; igr; journal; nigeria; paye; revenue; size; state; study; sustainability; tax; value
• THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA by Ibrahim, Agbeyinka Yinka (2025) - 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. Keywords: access; business; effect; entrepreneurs; journal; literacy; mediation; microfinance; nigeria; rural; services; smes; sustainability; women
• IMPACT OF FIRM SPECIFIC ATTRIBUTES ON CORPORATE TAX AGGRESSIVENESS OF LISTED MANUFACTURING FIRMS IN NIGERIA by Ishola Abdulkadir, Kayode; Olanrewaju Issa, Saheed; Danlami Yunusa, Yusuf (2020) - 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). Keywords: accounting; aggressiveness; avoidance; effect; firm; influence; journal; nigeria; size; study; tax; tax aggressiveness
• EVALUATING THE IMPACT OF THE MANAGEMENT OF CREDIT RISK, MARKET RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS IN NIGERIA by ADEKUNLE, Ahmed Oluwatobi (2025) - 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. Keywords: banking; banks; credit risk; effect; eps; finance; financial; impact; interest; journal; liquidity; liquidity risk; loans; market; market risk; nigeria; performance; profitability; risk management
• THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS by Mohammed, Maarufah Abdulmalik; Adimoha, Samira Mohammed ; Abdulkarim, Musa Mohammed (2025) - 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. Keywords: accounting; audit; audit committee; audit tenure; committee; companies; filing; filing timeliness; firms; journal; nigeria; reporting; size; tenure; timeliness
• SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF NIGERIAN AND MOZAMBICAN OIL AND GAS COMPANIES by M. Tyokoso, Gabriel; K. Teghtegh, Maurice; Benjamin Musa, Bweseh (2020) - 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. Keywords: companies; firms; gas; nigeria; oil; performance; reporting; study; sustainability
• WORKING CAPITAL MANAGEMENT AND THE FINANCIAL PERFORMANCE OF LISTED OIL AND GAS COMPANIES IN NIGERIA by Joseph, Aitimon; Solomon Chiemeka, Aniche (2020) - 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. Keywords: average; capital; firms; gas; gas firms; management; nigeria; oil; period; profitability; study; value; working
• THE EFFECT OF GOVERNMENT BOND ATTRIBUTES ON CAPITAL MARKET PERFORMANCE IN NIGERIA by Adedeji Ibrahim, Kabir ; Muhammed, Ibrahim ; Habibu Sabari, Muhammed ; Abiodun Popoola, Abiodun (2025) - 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. Keywords: accounting; bond market; capital market; capitalization; department; finance; government; government bonds; growth; gusau; issue; journal; level; market capitalization; market performance; nigeria; prof; state; study; university; value
• THE EFFECT OF CORRUPTION AND TERRORISM ON THE PERFORMANCE OF THE NIGERIAN EXCHANGE by Rofiat, Adedokun ; Abdullahi, Sani; Mohammed, Ibrahim; Dogarawa, Ahmad (2025) - 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. Keywords: corruption; data; effect; index; market performance; markets; model; nigeria; performance; result; stock market; study; table; terrorism; test; variables
• THE EFFECT OF RISK MANAGEMENT COMMITTEE ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Unekuojo Oguche, Blessing ; Mailafia, Luka ; Abdullahi AHMED, Aliyu (2025) - 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. Keywords: committee; dmbs; framework; journal; management; nigeria; performance; risk; risk committee; risk management; study
• THE EFFECTS OF FIRM ATTRIBUTES ON EARNINGS MANAGEMENT OF QUOTED CEMENT COMPANIES IN NIGERIA by Salim Ibrahim, Umar ; Musa, Abubakar ; Aisha Haruna, Hamisu ; kazeem Olanrewaju, Oyegunle ; Abba, Babagana ; Madaki, Jamilu ; Shehu Isa, Fatihu ; Surajo Abdulwahab, Muhammad (2025) - 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). Keywords: accounting; audit; cement; cement firms; earnings; earnings management; firms; journal; management; nigeria; quality; size; study
• EFFECT OF BOARD ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA by Salifu Mamodu, Obaje ; Shehu Tijjani, Prof. Muhammad; Yunusa, Dr. Nasiru (2025) - 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. Keywords: board; board size; directors; disclosure; effect; et al; firms; manufacturing; manufacturing firms; nigeria; size; study
• NEXUS BETWEEN FIRMS-SPECIFIC CHARACTERISTICS AND CASH HOLDING OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aliyu, Shehu; Shehu Nakazalle, Ibrahim; Yusuf, Ibrahim (2020) - 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. Keywords: capital; cash; cash holding; finance; firms; holding; issue; journal; manufacturing; nigeria; study; value
• AUDIT COMMITTEE AS A MODERATOR ON THE RELATIONSHIP BETWEEN DIVERSITYINBOARD AND ENVIRONMENTAL REPORTING OF LISTED MANUFACTURING COMPANIES IN NIGERIA by Joshua Selven, Salvation ; Nanmak Peter, Timkat; Chai Deme, Gong; Rinarimam, Joshua (2025) - 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. Keywords: accounting; audit; board; committee; companies; dib; disclosure; diversity; et al; firms; governance; journal; manufacturing; nigeria; reporting; study; sustainability
• TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA by Ikponmwosa Darlington, Ehigie; Beauty E (PhD), Jackson-Akhigbe; Rachael E. (PhD), Abusomwan (2025) - 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. Keywords: accounting; banks; decision; deposit; investment; investment decision; journal; nigeria; quality; relationship; reporting; timeliness
• MODERATING ROLE OF FINANCIAL INNOVATION ON THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA by Mohammed Abdulrahman, Rufai (2025) - 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. Keywords: assets; banks; capital; decisions; effect; finance; financing; findings; firm; innovation; investment; journal; liquidity; nigeria; performance; relationship; study; theory; value
• MICROFINANCE ACTIVITIES AND THEIR LONG-RUN IMPACT ON ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM ARDL ANALYSIS (1993-2023) by Abdulmumin, PhD, BiliqeesAyoola (2025) - 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. Keywords: development; gdp; growth; impact; investment; journal; lending; mfis; microfinance; microfinance savings; nigeria; poverty; savings; study
• EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA by Abdulmalik Mohammed, Ph.D, Maarufah ; MohammedAdimoha, Ph.D, Samira ; Abubakar Abdullahi Faragai, Musa ; Musa Mohammed, Ph.D, Abdulkarim (2025) - 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. Keywords: accounting; audit; audit committee; committee; companies; firms; journal; nigeria; reporting; size; study; tenure; test; timeliness
• CASH MANAGEMENT POLICIES AND ACCOUNTABILITY AMONG FEDERAL MINISTRIES, DEPARTMENTS, AND AGENCIES IN ONDO STATE, NIGERIA by Adegbayibi, Adesanmi Timothy; Emmanuel APEKO, Toyin (2025) - 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. Keywords: accountability; cash; cash management; gifmis; government; information system; journal; management; management information; mdas; nigeria; ondo; personnel; policies; public; state; study; treasury; tsa
• MACROECONOMIC VARIABLES AND STOCK MARKET PERFORMANCE IN NIGERIA by Kolawole, Kayode David (2025) - 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. Keywords: economic; inflation; journal; market; market performance; nigeria; performance; rate; run; stock; stock market
• REGULATORY STRINGENCY, CORPORATE GOVERNANCE AND FIRM PROFITABILITY: STATIC PANEL ANALYSIS OF INSURANCE COMPANIESIN NIGERIA USING RANDOM EFFECTS APPROACH by Daniel Gbadebo , Adedeji (2024) - 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. Keywords: accounting; board; characteristics; departmentofaccounting; diversity; et al; expertise; firm; gender; governance; gusaujournalofaccountingandfinance; insurance; nigeria; performance; profitability; size; state; stringency; vol.5,issue1,april,2024
• FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY IN LISTED NON FINANCIAL FIRMS IN NIGERIA by Yusuf, Armayau ; Nma Ahmed , Mohammed; Okpanachi, Joshua ; Adabenege Yahaya , Onipe; Eniola Agbi, Samuel ; Musa Yaro, Lami ; Yusuf, Zainab (2020) - 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. Keywords: accounting; business; companies; csr; firms; investment; journal; nigeria; performance; study; vol
• ACCOUNTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE: DETERMINANTS OF COMPLIANCE WITH IAS 41 DISCLOSURES BY LISTED AGRICULTURAL FIRMS IN NIGERIA by Mustapha Bagudo, Muhammad; Yusuf Shuaibu, Muhammad (2021) - 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. Keywords: accounting; assets; compliance; firms; ias; nigeria; size; standard; study
• INTERLOCKING BOARD MEMBERSHIP AND FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA by Oseiweh Ogbeide, Sunday; Olufemi Adesuyi, Isaac; Uzuazorkare Ogeh, Fidelis (2021) - 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. Keywords: accounting; board; board membership; directors; finance; firm; interlocking; interlocks; journal; membership; nigeria; performance
• EFFECT OF GLOBAL CRUDE OIL PRICE ON EXCHANGE RATE AND INFLATION RATE IN NIGERIA by Masud, Abdullahi (2021) - 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. Keywords: economic; exchange; growth; inflation; interest; journal; nigeria; oil; policy; price; rate
• DIVIDEND PAYMENT AND EARNINGS QUALITY OF LISTED MANUFACTURING COMPANIES IN NIGERIA by Adebukola Atoyebi, Taibat; Najimu Oladosu, Tubosun (2021) - 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. Keywords: accounting; companies; dividend; earnings; earnings quality; finance; journal; manufacturing; nigeria; quality; study
• FIRM ATTRIBUTES AND CORPORATE VOLUNTARY INFORMATION DISCLOSURE OF LISTED INDUSRIAL GOODSFIRMS IN NIGERIA by Abubakar, Abubakar; Abdullahi, Zaharaddeen; Kabir Alkantara, Abba; Adamu Saleh, Ibrahim (2021) - 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). Keywords: accounting; companies; disclosure; firm; goods; information; information disclosure; journal; nigeria; period; result; study
• EFFECT OF CORPORATE GOVERNANCE CODES ON RETURN ON EQUITY OF NIGERIAN DEPOSIT MONEY BANKS by Samuel Shola, Falade; Terzungwe, Nyor; Joshua, Okpanachi (2021) - 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. Keywords: accounting; banks; board; codes; effect; equity; finance; governance; journal; nigeria; performance; roe; study; vol
• FIRMS SPECIFIC ATTRIBUTES AND VOLUNTARY DISCLOSURE OF QUOTED CONSUMER GOODS FIRMS IN NIGERIA by Ramalan, Jibril; K. Kurfi, Aminu; M. Bello, Aminu (2021) - 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. Keywords: accounting; attributes; companies; disclosure; finance; firm; information; international; journal; level; nigeria; result; size; study
• GREEN SUPPLY CHAIN MANAGEMENT AND PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA: A MODERATING ROLE OF INTERNET OF THING by Adam, Abba; A. A Yusuf, Halima; Abubakar, Abubakar; Labaran Ali, Ibrahim; Usman Hassan, Shehu (2021) - 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. Keywords: accounting; application; chain; et al; finance; firms; green; gscm; industry; internet; iot; journal; management; model; nigeria; pds; performance; practice; study; supply; things
• ENVIRONMENTAL ACCOUNTING DISCLOSURE PRACTICES AND FINANCIAL PERFORMANCE OF LISTED CEMENT COMPANIES IN NIGERIA by Kolawole Olowookere, Johnson; Adeniran Taiwo, Abiodun; Olatunde Onifade, Ayuba (2021) - 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. Keywords: accounting; cement; companies; disclosure; firm; impact; journal; nigeria; performance; study
• DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA by Hirki Joseph, Benedict; Nyor, Terzungwe; Ormin, Koholga (2021) - 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. Keywords: accounting; audit; auditor; auditor‟s; auditor‟s independence; firm; independence; journal; nigeria; non; quality; rotation; services; vol
• BANK SPECIFIC FACTORS AND ASSET QUALITY OF LISTED DEPOSIT MONEY by Muhammad Lanre, Popoola; L. Chechet, Ishaya; Nuhu Mohammed, Aisha (2021) - 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. Keywords: asset; banks; credit; effect; factors; income; interest; journal; loans; nigeria; quality; study; variables
• BOARD MECHANISMS AND ENVIRONMENTAL DISCLOSURE QUALITY OF LISTED OIL AND GAS FIRMS IN NIGERIA by Olanrewaju Issa, Saheed; Yunusa PhD, Nasiru; Mahmoud Hamman, Aisha (2021) - 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. Keywords: accounting; board; disclosure; disclosure quality; firms; gas; impact; independence; journal; nigeria; quality; size; study
• ARE THERE FACTORS INFLUENCING AUDITORS’ INDEPENDENCE IN LISTED FIRMS? EMPIRICAL ANALYSIS FROM NIGERIA by Oseiweh Ogbeide, Sunday; Godstime Osarobo, Ikhu-Omoregbe (2021) - 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. Keywords: accounting; audit; auditor; auditor independence; committee; finance; firms; independence; journal; nigeria; quality
• FINANCIAL SOUNDNESS INDICATORS AND EFFICIENCY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Fatima Ahmed, Maude; Bello Dogarawa, Ahmad (2021) - 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. Keywords: banking; banks; capital; effect; efficiency; finance; fsis; indicators; journal; nigeria; period; soundness; study; value; variables
• INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION AND AUDIT REPORT LAG OF DEPOSIT MONEY BANKS IN NIGERIA by Nuhu Mohammed, Aisha; Muhammad Bagudo, Mustapha; Rufa’i Mahmoud, Mahmoud; Adamu, Magaji (2021) - 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. Keywords: accounting; adoption; audit; audit committee; audit report; banks; companies; firm; ifrs; ifrs adoption; journal; lag; nigeria; report lag; reporting; study; timeliness
• EFFECT OF E-PAYMENTS ON PERFORMANCE OF COMMERCIAL ACTIVITIES IN YOLA METROPOLIS OF ADAMAWA STATE by Donga, Manu; Bello, Ismaila (2021) - 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. Keywords: activities; banking; challenges; metropolis; nigeria; payment; performance; state; study; yola; yola metropolis
• FAIR VALUE MEASUREMENT HIERARCHY AND COSMETIC ACCOUNTING IN THE NIGERIAN DEPOSIT MONEY BANKS by Olayinka Adeyemi, Tesleem; Suleiman Kargi, Hamisu; Shehu Tijjani, Muhammad; M. Zubair (2021) - 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. Keywords: accounting; banks; earnings; financial; hierarchy; level; management; measurement; nigeria; study; value
• FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA by Osikpemhi OZEMOYA, Amos; MAILAFIA, Luka (2021) - 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. Keywords: accounting; fair; information; inputs; journal; nigeria; relevance; study; value; value relevance
• SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA by Kabir Ibrahim, Yazid; Nma Mohammed, Ahmed; Eniola Agbi, Samuel; Abdussalam Kaoje, Nasiru; Farouk Abdulkarim, Umar (2021) - 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. Keywords: accounting; companies; effect; environmental; firms; gas; journal; nigeria; oil; performance; reporting; roa; study; sustainability
• EFFECT OF BOARD CHARACTERISTICS ON SOCIAL AND ENVIRONMENTAL DISCLOSURE OF LISTED ENVIRONMENTALLY SENSITIVE FIRMS IN NIGERIA by Moruff Adeyemi, Salawu; Tahir Dahiru, Muhammed; Ado, Garba; Salisu Mamman, Professor (2021) - 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). Keywords: accounting; board; disclosure; environmental; et al; firms; journal; nigeria; sed; social; study
• OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE ON LISTED MANUFACTURING FIRMS IN NIGERIA by Kerim, Abdul; Olusegun James, Samuel; Saidu Badara, Mu’azu; Ojochogwu David, Odobi (2021) - 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. Keywords: accounting; companies; impact; manufacturing; nigeria; ownership; ownership structure; performance; roa; structure; study
• BOARD COMPOSITION AND EARNINGS MANAGEMENT OF LISTED NON FINANCIAL FIRMS IN NIGERIA by Lukmon Adewale, Adeoye; Johnson Kolawole, Olowookere; Oluwaseun Emmanuel, Bankole (2021) - 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. Keywords: accounting; board; directors; earnings; earnings management; finance; financial; firms; journal; management; nigeria
• FINANCIAL DEEPENING, STOCK MARKET RETURNS AND LIQUIDITY MANAGEMENT IN NIGERIA by Festus Babarinde, Gbenga; Ogbeide Enoruwa, Kenneth (2021) - 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. Keywords: deepening; liquidity; market; market returns; nigeria; ratio; returns; stock market; study
• MODERATING ROLE OF AUDIT QUALITY ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED FIRMS IN NIGERIA by Abubakar, Abdu; Nasiru, Yunusa; Saidu Badara, Muazu; Luka Chechet, Ishaya (2021) - 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. Keywords: accounting; audit; audit quality; earnings; firms; information; journal; nigeria; quality; share; share price; study; value; value relevance
• INCREMENTAL VALUE RELEVANCE OF IAS 41 IMPLEMENTATION AMONG OF LISTED AGRICULTURAL FIRMS IN NIGERIA by Yusuf Shuaibu, Muhammad; Mustapha Bagudo, Muhammad; Suleiman, Salami (2021) - 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. Keywords: accounting; information; nigeria; relevance; share; study; value; value relevance
• EFFECT OF FIRM SIZE ON EXPECTED RETURNS OF LISTED COMPANIES IN NIGERIA CAPITAL MARKET by Abubakar, Abdulrahman; Dahiru Tahir, Mohammed; Bello, Ahmad; Abdullahi, Sani (2021) - 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. Keywords: capital; companies; firm; market; nigeria; performance; returns; size; stock; study; value
• INTERNAL CONTROL SYSTEM EFFECTIVENESS AND FRAUD PREVENTION INNIGERIAN DEPOSIT MONEY BANKS by Evelyn Nneamaka, Molokwu; Terzungwe, Nyor; Nma Mohammed, Ahmed; Kabir Ibrahim, Yazid; Shuaibu, Halima (2021) - 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). Keywords: activities; banks; control; control system; effect; environment; fraud; fraud prevention; internal; mean; nigeria; prevention; risk; score; study; system
• RISK CONTROL AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA by Abdulsalam Abdulfatah, Latifat; Eniola Samuel, Agbi; Olumide Mustapha, Lateef (2021) - 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. Keywords: banks; business; credit; credit risk; deposit; impact; management; money; nigeria; performance; ratio; risk; risk management; study
• EFFECT OF BANK SPECIFIC AND MACRO-ECONOMIC FACTORS ON NONPERFORMING LOANS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Sani Adamu, Mohammad; Oluwaseyi John, Zacchaeus; Saidu Badara, Muazu (2021) - 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. Keywords: banks; deposit; impact; lending; loan; nigeria; oil; price; rate; ratio; study
• BOARD PHYSIOGNOMIES AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA by Aliyu Saleh, Munir; Abubakar, Abubakar; Adamu Saleh, Ibrahim; Usman Hassan, Shehu (2021) - 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. Keywords: board; companies; disclosure; firms; gas; impact; nigeria; oil; responsibility; responsibility disclosure; study
• INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA by Sani Aminu, Kabiru; Luka Chechet, Ishaya; Yusuf, Ibrahim; Bashir Musa, Tijjani (2021) - 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). Keywords: accounting; analysis; audit; audit committee; audit process; auditors; effect; firms; fraud; journal; nigeria; process; reporting; risk; study
• FINANCIAL FORENSIC ANALYSIS AND FRAUD DETERRENCE IN LISTED DEPOSIT MONEY BANKS IN NIGERIA by Nduka Anowu, Daniel; Nyor, Terzungwe; Eniola Agbi, Samuel; Ifeanyinchukwu Nelson, Anowu; Naomi Saliu, Adebola (2021) - Hamdam (2018), studied the role of financial forensics in discovering financial fraud in Philadelphia, Jordan. Financial fraud among older americans: Evidence and implications. Keywords: accounting; agree; banks; deterrence; expert; financial; forensics; fraud; fraud deterrence; litigation; management; nigeria; respondents; service; study; support; witness

• FINANCIAL PERFORMANCE OF BANKS IN SELECTED AFRICAN COUNTRIES: DOES INSTITUTIONAL QUALITY MATTER? by Toluwa Celestine Oladele; Peters Ade Sanni (2022) - 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. Keywords: accounting; africa; banking; banks; countries; department; development; economic; finance; institutions; journal; model; performance; prof; quality; state; study; university; value
• MODERATING INFLUENCE OF MANAGERIAL OWNERSHIP ON DEBT FINANCING AND FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS QUOTED ON NIGERIAN STOCK EXCHANGE by D. Ibrahim, Abdullahi; Hassan Ahmed, Ahmed; Murtala Muhammed, Ramalan; Abdulsalami, Zainab; Ahmed Tanko, Aliyu (2022) - 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. Keywords: debt; finance; financing; firms; ownership; performance; study; term
• EFFECT OF MACROECONOMIC FACTORS ON CAPITAL STRUCTURE OF FIRMS IN DEVELOPING AFRICA: A TWO-STEP GMM APPROACH by Musa, Ahmed Balarabe (2020) - 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. Keywords: capital; capital structure; debt; determinants; finance; firms; growth; journal; market; structure
• INTEREST RATE RESPONSES TO MONETARY POLICY COMMITTEE MEETINGS/COMMUNIQUE IN NIGERIA by Abdulganiyu, Mutiu; Dambo, Hussaini (2021) - 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. Keywords: bank; cbn; central; communication; finance; gusau; interest; interest rate; journal; market; policy; rate; study; term
• INFLUENCE OF SOCIALIZATION ON MSME COMPLIANCE BY MEDIATING UNDERSTANDING AND MODERATING KNOWLEDGE OF TAX VISITS by Rahayu, Yayuk Ngesti (2023) - 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. Keywords: accounting; compliance; covid-19; department; effect; finance; gusau; information; issue; journal; knowledge; october; picktime; prof; socialization; state; tax; taxpayer; taxpayer compliance; technology; understanding; university; vol
• EFFECT OF FEMALES IN THE BOARDROOM ON CORPORATE SUSTAINABILITY REPORTING by Suleiman, Salami; Aliu, Olanrewaju Atanda (2023) - 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. Keywords: accounting; board; department; effect; female; finance; firms; gusau; issue; journal; october; prof; reporting; state; sustainability; university; vol
• BOARD INDEPENDENCE, AUDIT EFFECTIVENESS AND THE QUALITY OF REPORTED EARNINGS IN THE NIGERIAN CONSUMER GOODS FIRMS by Muhammad, Misbahu, Abubakar; Shittu, Isah (2022) - 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. Keywords: accounting; audit; audit committee; audit quality; board; department; earnings; earnings quality; finance; gusau; independence; issue; journal; management; october; quality; reporting; state; university; vol
• DIVIDEND POLICY AND VALUE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA: THE MODERATING EFFECT OF INVESTMENT OPPORTUNITY by Umar, Abubabkar (2023) - 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. Keywords: accounting; companies; department; dividend; finance; firm; gusau; investment; issue; journal; policy; state; university; value; vol
• TRADING FLOORS AUTOMATION AND STOCK MARKET EFFICIENCY DURING EQUITY ISSUES ANNOUNCEMENTS IN NIGERIA by Mohammed, Ibrahim (2020) - 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. Keywords: announcements; automation; effect; finance; journal; market; pre; reaction; return; seo; seos; stock; stock market; study
• FOREIGN DIRECT INVESTMENT, RENEWABLE ENERGY AND ECONOMIC GROWTH: AN EMPIRICAL ANALYSIS FROM SOUTH AFRICA by Adekunle, Ahmed Oluwatobi (2023) - 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. Keywords: accounting; africa; causality; consumption; department; energy; energy consumption; et al; fdi; finance; granger; growth; prof; south; state; study; test; university
• INFORMATION ASYMMETRY AND COST OF CAPITAL: A REVIEW OF EMPIRICAL EVIDENCE by Ayagi, Sunusi Ridwan ; Lawal, Rashida (2024) - 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. Keywords: accounting; capital; coc; coe; cost; department; finance; firms; gusau; information; issue; journal; state; study; university; vol
• 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 by Badamasi, Nura ; Ahmad, Adura Binti (2024) - 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. Keywords: accounting; audit; auditing; auditors; department; effectiveness; finance; gusau; iae; internal; issue; journal; management; prof; research; state; study; university; vol
• THE IMPACT OF ESG PRACTICES ON THE RISK PORTFOLIO OF LISTED OIL AND GAS FIRMS IN NIGERIA USING A MULTILAYERED CRITERION by Akande, Joseph Olorunfemi (2025) - 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 Keywords: accounting; department; esg; finance; firms; governance; gusau; issue; journal; oil; performance; portfolio; practices; prof; returns; risk; state; university
• ENVIRONMENTAL AND SOCIAL INFORMATION DISCLOSURE QUALITY AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA by Abdulsalam, Saka Tunde (2024) - 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. Keywords: accounting; cash; companies; department; disclosure; disclosure quality; esd; finance; flow; gri; gusau; information; information disclosure; issue; journal; ocf; performance; prof; quality; reporting; state; study; sustainability; sustainability information; university
• THE EFFECTS OF INTEREST RATE AND MONEY SUPPLY ON SYSTEMATIC RISK ASSOCIATED WITH RETURN IN NIGERIAN EXCHANGE by Adedokun , Rofiat; Abdullahi, Prof. Sani ; Mohammed , Dr. Ibrahim ; Dogarawa , Prof. Ahmad (2024) - 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). Keywords: accounting; department; effect; exchange; finance; gusau; interest; issue; journal; market; money; prof; rate; return; risk; state; stock; study; supply; university; value; variables
• BOARD CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Saidu, Ibrahim Halidu; Umar, Saidu Amina (2024) - 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. Keywords: accounting; banks; board; csr; department; finance; gender; governance; gusau; independence; journal; nigerian; performance; prof; responsibility; size; state; study; university
• FINANCIAL RISK AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING ROLE OF BOARD DIVERSITY by George Apochi, James; Olalekan Lasisi, Isiaka; Okpanachi, Joshua (2020) - 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. Keywords: banks; board; effect; finance; journal; management; performance; profitability; risk; study; value
• FINTECH PENETRATION AND CLIMATE-SMART INFRASTRUCTURE: EVIDENCE FROM RENEWABLE ENERGY FINANCING IN THE GLOBAL SOUTH by Ibrahim, Agbeyinka Yinka (2025) - 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. Keywords: access; accounting; april; crowdfunding; department; development; digital; energy; evidence; finance; financing; fintech; fpi; green; gusau; investment; issue; journal; lending; mobile; prof; state; university; vol.6
• EFFECT OF PORTFOLIO MANAGEMENT PRACTICES ON THE PERFORMANCE OF SOME SELECTED SMALL AND MEDIUM ENTERPRISES (SMEs) IN NIGER STATE, NIGERIA by Sulaiman, Nasiru ; Ali, Isah (2025) - 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. Keywords: accounting; choice; control; diversification; effect; finance; firm; journal; management; performance; portfolio; research; risk; security; smes; smes performance; study
• WORKING CAPITAL MANAGEMENT AND FIRM PERFORMANCE OF HIGH-GROWTH ENTERPRISES: EVIDENCE OF CORPORATE FINANCIAL MANAGEMENT IN EMERGING ECONOMIES by Oyasor, Emmanuel Imuede (2025) - 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. Keywords: capital; ccc; finance; firm; growth; hgfs; journal; management; profitability; relationship; wcm; working
• GOVERNANCE, DIGITAL FINANCIAL INNOVATIONS, AND GREEN GROWTH: ASSESSING THE IMPACT OF FINTECH ON CARBON NEUTRALITY IN DEVELOPING COUNTRIES by Kamaldeen, Nageri (2025) - 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. Keywords: carbon; development; emissions; et al; finance; fintech; policy; quality; resource
• EVALUATING THE EFFECTIVENESS OF FORENSIC ACCOUNTING COMPETENCIES IN COMBATING PUBLIC SECTOR FRAUD IN MINISTRY OF FINANCE IN NORTHWESTERN NIGERIA by Sabo, Sulaimam ; Adeiza, Prof MUSA Farouk ; Saidu, Ibrahim Halidu; Usman, Abdullahi Ya'u (2025) - 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. Keywords: accountants; accounting; accounting skills; communication; detection; finance; fraud; fraud management; journal; management; ministries; sector; skills
• EXAMINING THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM NAIROBI STOCK EXCHANGE (NSE) by Kiflom, Mehreteab Yonas ; Rui, Zhang ; Xiao, Lijuan ; Farooq, Asif Jam Muhammad ; Rahim, Lukman Jimoh (2025) - 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. Keywords: accounting; earnings; effects; finance; information; journal; market; relevance; research; share; stock; test; value
• FIRM ATTRIBUTES AND STOCK PRICE OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA by Lawal, Dr. Ibrahim ; Okpanachi, Prof. Joshua ; Samuel, Prof. Agbi Eniola ; Tauhid, Dr Suleiman (2025) - 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. Keywords: accounting; dividend; dividend policy; finance; firms; journal; leverage; market; policy; prices; research; share; stock; study; value
• BANKRUPTCY PREDICTION AND FINANCIAL RISK ASSESSMENT IN EMERGING MARKETS: EVIDENCE FROM NIGERIA by Oyasor, Emmanuel Imuede (2025) - 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. Keywords: accounting; accuracy; altman; bankruptcy; finance; firms; in01; journal; models; ohlson; prediction; score
• MACROECONOMIC FUNDAMENTALS, INTERNATIONAL TRADE AND ECONOMIC GROWTH IN WEST AFRICA COUNTRIES by Kolawole, Kayode David (2025) - 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. Keywords: african; countries; development; economic; exchange; fdi; finance; growth; inflation; international; investment; journal; rate; study; test; trade; variables; west
• MEDIATING EFFECT OF PROFESSIONAL SKEPTICISM ON THE RELATIONSHIP BETWEEN PROFESSIONAL ETHICS AND AUDIT QUALITY by Aminu Isa, Muhammad; Ciroma Abdullahi, Ali; Muhammad Adam, Usman (2020) - 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. Keywords: accounting; audit; audit quality; auditor; ethics; finance; journal; quality; relationship; reliability; skepticism; study
• DETERMINANTS OF CORPORATE LEVERAGE IN EMERGING ECONOMIES: THE ROLE OF FIRM CHARACTERISTICS, MACROECONOMIC CONDITIONS, AND INSTITUTIONAL QUALITY by Daniel GBADEBO, Adedeji (2024) - 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). Keywords: accounting; capital; capital structure; debt; decisions; determinants; et al; finance; financing; firms; growth; gusaujournalofaccountingandfinance; inflation; journal; leverage; profitability; quantile; smes; structure; vol.5,issue1,april,2024
• DETERMINANTS OF CAPITAL STRUCTURE IN NIGERIAN LISTED MANUFACTURING FIRMS: A PANEL GENERALIZED METHOD OF MOMENTS (GMM) APPROACH by Usman Onozare, Safiya; John Eshemokhai, Balogun (2021) - 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 Keywords: capital; capital structure; debt; equity; finance; firm; journal; manufacturing; structure; value
• INHERITANCE MANAGEMENT AND ACCOUNTABILITY: A CASE STUDY OF Z AND S INHERITANCE COMMITTEE IN LAGOS OF NIGERIA by Mustafa, M.O.A.; Agbabiaka-Mustapha, M. A. (2021) - 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. Keywords: accountability; accounting; beneficiaries; committee; distribution; finance; inheritance; islamic; journal; law; shari’ah; study
• FIRM ATTRIBUTES AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: DOES DIVIDEND PAYOUT MATTERS? by Lubabah Kwanbo, Mansur; Anyalewechi, Chijioke (2021) - 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. Keywords: accounting; banks; control; deposit; dividend; earnings; earnings management; finance; journal; management; money; payout; study; tax; value
• FOREIGN RESERVE ACCUMULATION AND MACRO ECONOMIC VARIABLES OF SUB-SAHARAN AFRICAN COUNTRIES by Abdullahi, Aminu; Oko Aduma, Aduma; Shaka Eromise, Mutairu (2021) - 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. Keywords: accumulation; african; countries; effect; exchange; external; fer; finance; journal; rate; reserves; study
• WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED HEALTHCARE FIRMS IN NIGERIA by Lawal Bawa Maru, Muhammad; Magaji, Adamu; Daddau, Haruna; Abdullahi Mazadu, Saifullahi (2021) - 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. Keywords: accounting; capital; finance; firms; journal; management; performance; period; profitability; research; study; working

• POLITICAL CONNECTION, AUDIT FEES, AUDIT QUALITY AND TAX AVOIDANCE OF LISTED COMPANIES IN INDONESIA STOCK EXCHANGE by Damayanti, Novita Dwi; KhoiruRusydi, M; Andayani, Wuryan (2024) - 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). Keywords: accounting; audit; audit fees; audit quality; companies; company; connections; department; fees; journal; practices; prof; quality; research; state; study; tax; tax avoidance; university
• OWNERSHIP CONCENTRATION’S MODERATING EFFECT ON DIVIDEND PAYOUT AND TOBIN’S Q OF LISTED CONSUMER GOODS FIRMS IN NIGERIA by Akpadaka, Ovbe Simon (2024) - 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. Keywords: accounting; concentration; consumer; department; dividend; dpay; effect; firm; goods; ownc; ownership; ownership concentration; payout; policy; prof; state; study; tobin; university; value
• EFFECT OF INTERNAL CONTROL COMPONENTS AND REVENUE LEAKAGE: EVIDENCE FROM FINANCIAL INSTITUTIONS IN EDO STATE, NIGERIA by EHIMA, Efosa ; Faith AMEDE, Otivbo (2025) - 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. Keywords: accounting; activities; control; edo; institutions; internal; journal; monitoring; relationship; revenue; revenue leakage; risk; state; systems
• MODERATING EFFECT OF FIRM ENVIRONMENTAL SENSITIVITY ON THE RELATIONSHIP BETWEEN SUSTAINABILITY REPORTING DIMENSIONS AND FINANCIAL PERFORMANCE OF AN EMERGING MARKET ECONOMY by Oluwatobi Adekunle , Ahmed (2024) - 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. Keywords: accounting; disclosures; esg; et al; firms; gas; governance; gusaujournalofaccountingandfinance; oil; performance; reporting; sensitivity; stakeholder; state; sustainability; sustainability reporting; vol.5,issue1,april,2024
• EXCHANGE RATE DYNAMICS AND FORECASTING ACCURACY IN EMERGINGECONOMIES: INTEGRATING ENSEMBLE LEARNING MODELS WITH STRUCTURAL TIME SERIES DECOMPOSITION FOR THE USD/ZAR RATE by Yinka Ibrahim , Agbeyinka (2024) - 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. Keywords: accounting; adaboost; african; exchange; exchange rate; forecasting; gusaujournalofaccountingandfinance; learning; machine; market; models; rate; series; south; state; vol.5,issue1,april,2024
• OPTIMIZING PROFITABILITY THROUGH CREDIT RISK METRICS IN COMMERCIAL BANKING OF AN EMERGING MARKET: INSIGHTS FROM PANEL REGRESSION ANALYSIS by Kamaldeen, Nageri (2024) - 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. Keywords: accounting; banking; banks; credit; credit risk; impact; loans; management; model; non; performance; profitability; relationship; risk; risk management; state
• FORECASTING AUTOMOBILE DEMAND AND SALES IN THE NIGERIAN MARKET: A MACHINE LEARNING APPROACH TO URBAN MOBILITY, MARKET COMPETITION, AND POLICY INSIGHTS by Imuede Oyasor, Emmanuel (2024) - To this end, a variety of forecasting models have been adopted. Enhanced sales forecasting model using textual search data: Keywords: accounting; data; demand; departmentofaccounting; forecasting; gusaujournalofaccountingandfinance; learning; market; model; ols; policy; prediction; sales; state; vol.5,issue1,april,2024
• THE INTERPLAY OF FINANCIAL TECHNOLOGY, DIGITAL TRADE, AND ENVIRONMENTAL REGULATIONON SUSTAINABLE ECONOMIC GROWTH IN ADVANCED ECONOMIES by Kamaldeen, Nageri (2024) - 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). Keywords: accounting; countries; development; digital; effects; fintech; growth; gusaujournalofaccountingandfinance; innovation; journal; oecd; policy; readiness; rents; resource; state; stringency; trade; vol.5,issue1,april,2024
• DOES AUDIT QUALITY SHAPE FINANCIAL OUTCOMES? EXAMINING BOARD INDEPENDENCEASASTRATEGICMODERATORFORENHANCEPERFORMANCE OF DEPOSIT MONEY BANKS IN AN EMERGING ECONOMY by Imuede Oyasor , Emmanuel (2024) - 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. Keywords: accounting; audit; audit quality; banking; banks; board; board independence; departmentofaccounting; effects; et al; evidence; firm; governance; gusaujournalofaccountingandfinance; independence; journal; performance; quality; role; state; vol.5,issue1,april,2024
• BOARD INDEPENDENCE, GENDER DIVERSITY, AND FINANCIAL EXPERTISE ASDRIVERS OF FIRM PERFORMANCE IN EMERGING MARKETS: EMPIRICAL INSIGHTS FROM THE NIGERIAN MANUFACTURING SECTOR by Yinka Ibrahim, Agbeyinka (2024) - 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). Keywords: accounting; audit; board; committee; diversity; et al; expertise; firm; gender; governance; journal; performance; resource; size; state; theory
• FINANCIAL RESILIENCE UNDER CLIMATE RISK: MODERATING EFFECTS OF ENVIRONMENTAL EXPOSURE ON PERFORMANCE OF AGRICULTURAL ENTERPRISES IN NIGERIA by Oluwatobi Adekunle , Ahmed (2024) - 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. Keywords: accounting; agricultural; characteristics; climate; climate sensitivity; departmentofaccounting; effects; et al; firm; gusaujournalofaccountingandfinance; leverage; liquidity; management; performance; sensitivity; size; state; variability; vol.5,issue1,april,2024

• EFFECT OF CAPITAL ADEQUACY AND LIQUIDITY MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Akande, Joseph Olorunfemi (2025) - 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. Keywords: adequacy; banks; capital; capital adequacy; financial; journal; liquidity; liquidity management; management; performance
• MANAGERIAL EMOTIONAL INTELLIGENCE AND STRATEGIC MANAGEMENT ACCOUNTING PRACTICES OF PHARMACEUTICAL INDUSTRIAL GOODS COMPANIES IN KWARA STATE by Subair, Muhammed Lawal ; Adigbole, Ezekiel Aiyenijo ; Mohammed, Kolawole Abdulgafar (2025) - 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. Keywords: accounting practices; awareness; business; companies; empathy; intelligence; journal; management accounting; managers; motivation; performance; pharmaceutical; research; self; sma; sma practices; social; study
• THE IMPACT OF MANAGERIAL ABILITY, REGULATORY ADAPTABILITY, AND INFORMATION SYSTEMS SOPHISTICATION ON FINANCIAL FIRM PERFORMANCE by Kamaldeen, Nageri (2025) - 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. Keywords: ability; efficiency; et al; firm; insurance; journal; performance; sophistication; systems
• COMPETITOR FINANCIAL STATEMENT PERFORMANCE APPRAISAL ANDFINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRM IN NIGERIA by Akpos Yikarebogha (PhD), Erorogha (2025) - 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. Keywords: accounting; appraisal; companies; competitor; manufacturing; performance; profit; return; statement; value
• EFFECT OF INVESTORS' OVERCONFIDENCE AND MENTAL ACCOUNTING ON INVESTMENT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA by Olalekan Lasisi, Isiaka ; Abiodun, Adetokun Akeem ; Mailafia, PhD, Luka ; Shittu, PhD, Isah ; Tijani. Bashir, PhD, Musa (2025) - 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%. Keywords: accounting; effect; investment; investment performance; investors; journal; market; overconfidence; performance; stock; study; value
• EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA by Deborah Elaitan, Oloyede ; Ibrahim Halidu, Ph.D., Saidu; John Benjamin, UYAGU ; Ya'u Usman, Abdullahi (2025) - 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’. Keywords: accounting; companies; development; disclosure; firms; information; journal; management; performance; reporting; stakeholders; sustainability; theory
• RELATIONSHIP BETWEEN BOARD HETEROGENEITY AND ENVIRONMENTAL PERFORMANCE IN NIGERIAN MANUFACTURING FIRMS by Lawal, PhD, Ibrahim ; Ahmed Gwadabe, Habiba ; Monday, Audu (2025) - Corporate environmental disclosures and market value of quoted companies in Nigeria. Determinants of environmental performance disclosure: An application of stakeholder theory. Keywords: accounting; board; board diversity; directors; disclosure; diversity; firms; gender; heterogeneity; journal; performance; stakeholder; sustainability; theory
• SYSTEMATIC RISK AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA by Abdullahi, Murtala; Habibu Sabari, Mohammed; Sabo, Bello; Nuhu Mohammed, Aisha (2021) - 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. Keywords: banks; crisis; crisis risk; exchange risk; inflation risk; performance; relationship; risk; study
• SHARE OWNERSHIP, EXECUTIVE COMPENSATION AND VALUE OF FIRM: A COMPARISON BETWEEN LOW AND HIGH LEVERED BANKS IN NIGERIA by Abubakar Zik-Rullahi, Ahmed; Adeiza Farouk, Musa (2021) - 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. Keywords: banks; ceo; compensation; effect; executive; firm; journal; ownership; pay; performance; share; value
• INFLUENCE OF ENVIRONMENTAL ACTIVITIES AS CORPORATE SOCIAL RESPONSIBILITY DIMENSION ON FIRM FINANCIAL PERFORMANCE OF NIGERIAN LISTED FIRMS by Sani Adamu, Muhammad (2021) - 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. Keywords: activities; companies; csr; firm; performance; relationship; responsibility; social; study
• BOARD DIVERSITY AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN MALAYSIA by Usman, Mustapha; Umar Kibiya, Isah (2021) - The study specifically examined the impact of board diversity and financial performance IBs in Malaysia. Keywords: Board diversity, Financial Performance, Islamic Banks, Malaysia 1. Keywords: board; diversity; financial; gender; governance; ibs; islamic; performance; study

• DOES RISK GOVERNANCE IMPROVES FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA? by Madu, Mustapha ; Hassan , Shehu Usman (2021) - 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). Keywords: accounting; appetite; audit; board; committee; culture; earnings; firms; journal; management; practices; quality; reporting; reporting quality; risk; risk appetite; risk culture; risk governance; risk management; structure; study; system; value

• AUDIT QUALITY AND EARNING MANAGEMENT OF LISTED INSURANCE COMPANIES IN NIGERIA by Abubakar, Abubakar; Mazadu, Saifullahi Abdullahi; Yusuf, Ahmed Mogauri (2020) - 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. Keywords: accounting; audit; auditor; earnings; earnings management; firm; journal; management; quality; size
• IMPACT OF BOARD ATTRIBUTES ON EARNINGS QUALITY OF LISTED INSURANCE COMPANIES IN NIGERIA by Mohammed, Sabo; Magaji Barde, Ibrahim (2021) - 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. Keywords: board; companies; directors; earnings; earnings management; earnings quality; et al; governance; management; nigerian; quality; size; study
• RISK MANAGEMENT STRATEGIES FOR MICROFINANCE BANKS IN NIGERIA: A CREDIT RISK FOCUS by Perpetua , Ehiogu Chizoba ; Freedom, Kologa Inebimowei (2025) - 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. Keywords: banks; capital; collateralization; credit; credit risk; insurance; journal; management; microfinance; risk; risk management; stability

• MODERATING EFFECT OF FOREIGN-DOMESTIC OWNERSHIP RATIO ON FIRM ATTRIBUTES AND ENVIRONMENTAL DISCLOSURE IN NIGERIAN OIL AND GAS QUOTED COMPANIES by Iyafekhe, Christian; Utomwen, Osamagbe Annabel; Utomwen, Osamagbe Annabel; Egware, Nelson Oke; Eguavoen, Imuetinyan (2020) - 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. Keywords: accounting; companies; disclosures; effect; envdis; firm; journal; ownership; reporting; size
• THE EXTENT OF SUSTAINABILITY DISCLOSURE: EVIDENCE FROM LISTED NIGERIAN OIL AND GAS COMPANIES by Ahmad, Tijjani Habibu; Badamasi, Nura (2020) - 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. Keywords: companies; compliance; disclosure; gri; level; reporting; sustainability
• DETERMINANTS OF SOCIAL AND ENVIRONMENTAL ACCOUNTABILITY OF NIGERIAN FIRMS by Damamisau Mohammed, Sani; Tijjani Ibrahim Muhammad, Ruqayya (2020) - 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. Keywords: accountability; accounting; companies; disclosure; industry; journal; mohammed; nigerian; size; study; tax
• LIQUIDITY AND CAPITAL STRUCTURE OF LISTED OIL AND GAS COMPANIES IN NIGERIA by Umar, Hadiza; Abubakar, Abdulrahman (2021) - 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. Keywords: capital; companies; debt; liquidity; oil; structure; study; term; value
• DETERMINANTS OF MARKET PRICE OF COMMON STOCK OF LISTED INDUSTRIALIZED FIRMS IN NIGERIA by Salawudeen, Aishat; Ibrahim, Abdullateef (2021) - 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. Keywords: companies; dividend; dividend payout; dividend policy; impact; journal; market price; payout ratio; ratio; share; share price; stock market; stock price

• EFFECTS OF INTEREST RATE ON PROFITABILITY OF LISTED DEPOSITE MONEY BANKS IN NIGERIA by Akande, Joseph Olorunfemi (2025) - 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. Keywords: banks; deposit; interest; nim; profitability; rates; roa; roe
• DOES OPTIMAL BOARD STRUCTURE INFLUENCES DIVIDEND POLICY OF THE NIGERIAN DEPOSIT MONEY BANKS? by Dele Ayo, Awotundun (2021) - 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. Keywords: banks; board; directors; dividend; dumbs; executive; non; policy; size; structure; study

• DIVIDEND POLICY AND SHARE PRICE VOLATILITY: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA by Olalekan Lasisi, Isiaka; George Apochi, James; Mahmood Baffa, Asma’u ; Badawiyu, Kabiru (2020) - 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. Keywords: dividend; dividend policy; impact; policy; price; price volatility; share; share price; study; volatility

• AGGREGATE DEMAND AND FISCAL POLICY ADJUSTMENT IN NIGERIA: EVIDENCE FROM TWO STAGE LEAST SQUARED AND SIMULATION EXPERIENCE by Wuyah Yunana, Titus; Yunusa Sa’id, Umar (2020) - 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). Keywords: consumption; demand; government; investment; journal; model; policy; spending; tax; variables

• EVALUATING THE DEBT-GROWTH NEXUS IN ECOWAS: AN INTEGRATIVE FRAMEWORK OF THE BURDEN OF DEBT SERVICING by Adekunle, Ahmed Oluwatobi (2025) - 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. Keywords: african; countries; debt; development; economic; ecowas; gdp; growth; investment; journal; panel; servicing

• MITIGATING COORDINATION FRICTIONS IN DEFI: EMPIRICAL EVIDENCE FROM DYNAMIC PANEL MODELS AND EVENT STUDY OF ETHEREUM-BASED PROJECTS by GBADEBO, Adedeji Daniel (2025) - 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. Keywords: blockchain; cfs; coordination; ddps; governance; market; network; valuation

• GOVERNMENT BUDGET DEFICITS AND MACROECONOMICS VARIABLES: NIGERIA EXPERIENCE by Ibrahim Oladipupo, Shittu; Michael Ojo, Oke (2021) - 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. Keywords: budget; budget deficits; deficits; government; interest; journal; lag; rate; run; variables

• DETERMINANTS OF TOKEN VALUATION IN BLOCKCHAIN ECOSYSTEMS: EVIDENCE FROM DYNAMIC PANEL ANALYSIS OF CROWDFUNDING AND NETWORK EFFECTS by GBADEBO, Adedeji Daniel (2025) - 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). Keywords: blockchain; centrality; crowdfunding; journal; network; ownership; project; token; valuation

• MEDIATING ROLE OF TAX KNOWLEDGE ON THE RELATIONSHIP BETWEEN TAX COMPLEXITY, TAX AGENT, TAX AUDIT AND PETROLEUM PROFIT TAX EVASION: A CONCEPTUAL FRAMEWORK by Ya’u, Abba ; Sabo Kurawa, Najib ; Badamasi, Nura (2020) - 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. Keywords: accounting; complexity; compliance; economic; evasion; journal; knowledge; study; tax; tax compliance; tax evasion; tax knowledge

Epilogue

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Created: 2025-12-23