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Malete Journal of Accounting and Finance
ISSN 2735-9603 · Kwara State University, Malete Nigeria · 239 artikel di indeks
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Artikel Jurnal
TAX PLANNING AND CORPORATE PROFITABILITY IN NIGERIAN MANUFACTURING SECTOR: AN EMPIRICAL ANALYSIS
This study examines the relationship between tax planning and corporate profitability in publicly listed Nigerian manufacturing firms from 2015 to 2024. Specifically, it investigates the effects of Effective Tax Rate (ETR), Book-Tax Differences (BTD), and Tax-to-Asset Ratio (TAS) on Return on…
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TAX INCENTIVES, FORMAL ACCOUNTING PRACTICES, AND FINANCIAL INCLUSION AMONG WOMEN ENTREPRENEURS IN NIGERIA’S INFORMAL SECTOR
This study explored how tax incentives, formal accounting practices, and financial inclusion are interconnected among women entrepreneurs in Nigeria’s informal sector. Data from 281 women entrepreneurs in Southwest Nigeria were gathered using structured questionnaires and analysed through…
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EXPLORING THE EFFECT OF ARTIFICIAL INTELLIGENCE ON AUDIT QUALITY REPORTING: EVIDENCE FROM FOOD AND BEVERAGES FIRMS IN NIGERIA
This study investigates the effect of artificial intelligence (AI) adoption on audit quality reporting in Nigeria’s food and beverages sector, against the backdrop of growing digitalization in audit practices. A survey research design was adopted, and primary data was collected through structured…
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PERFORMANCE AUDIT ETHICS, AUDITOR INDEPENDENCE AND SERVICE DELIVERY IN FEDERAL MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA
Despite ongoing public sector reforms in Nigeria, service delivery in many Federal Ministries, Departments, and Agencies (MDAs) continues to face challenges relating to efficiency, responsiveness, transparency, and reliability. This underscores the need for stronger performance auditing mechanisms…
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Artikel Jurnal
DEPOSIT GROWTH RATE, LEVERAGE, AND BANK SIZE: AN EMPIRICAL STUDY OF THEIR EFFECTS ON FINANCIAL PERFORMANCE OF LISTED BANKS
The study examines the Deposit Growth Rate, Leverage, and Firm Size: An Empirical Study of Their Effects on Financial Performance of Listed Banks. The study covers the period of seven (14) years from 2010 to 2023. The population of this study consists of thirteen (13) listed deposit money banks on…
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Artikel Jurnal
FIRM SPECIFIC FACTORS AND CORPORATE TAX AGGRESSIVENESS AMONG LISTED MANUFACTURING FIRMS IN NIGERIA
Corporate tax aggressiveness remains a significant challenge to government revenue generation in Nigeria, particularly given the country's heavy reliance on corporate taxes. The problem is more pronounced among manufacturing firms, whose capital structures, asset compositions, and governance…
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FISCAL DECENTRALIZATION AND FOREIGN DIRECT INVESTMENT INFLOWS IN NIGERIA: EVIDENCE FROM REVENUE AND EXPENDITURE DECENTRALIZATION, 1985–2024
This study examined the impact of fiscal decentralization on the foreign direct investment (FDI) in Nigeria for the period 1985 to 2024. The study considers revenue fiscal decentralization, expenditure fiscal decentralization, and the interactive effects of both. Time series annual data from…
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Artikel Jurnal
MACROECONOMIC FACTORS AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
The Nigerian manufacturing sector has experienced persistent macroeconomic instability characterized by exchange rate volatility, inflationary pressures, and fluctuating interest rates, which have adversely affected frim profitability and operational efficiency. This study examines how…
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Artikel Jurnal
ECONOMIC SENTIMENT AND STOCK MARKET VOLATILITY: EVIDENCE FROM THE NIGERIAN EXCHANGE GROUP
This study examined the effects of direct investor sentiment, indirect investor sentiment, and selected macroeconomic variables on stock market volatility in the Nigerian Exchange Group using 120 monthly observations from January 2016 to December 2025 within a multiple regression framework. Direct…
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RESEARCH AND DEVELOPMENT INVESTMENTS, INNOVATIVE OUTPUT AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
As it is generally expected that research and development (R&D) spending should translate into higher financial returns, many listed consumer goods firms in Nigeria continue to record R&D outlays that do not correspond to improved profitability. This raises doubts about whether R&D investment can…
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DOES AUDIT QUALITY INFLUENCE EARNINGS MANAGEMENT PRACTICE IN COMPANIES? A THEORETICAL AND SYSTEMATIC REVIEW APPROACH
The primary intent of this study is to examine whether audit quality influences earnings management practices in companies. Specifically, the study seeks to synthesize theoretical and empirical evidence on how audit quality attributes such as audit firm size, audit tenure, auditor independence…
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Artikel Jurnal
ENTREPRENEURSHIP EDUCATION AND STUDENT VENTURE CREATION: A REVIEW OF INSTITUTIONAL BARRIERS AND ECOSYSTEM CONDITIONS
Entrepreneurship development among youth and higher institution students is recognised as a strategy for addressing economic growth and sustainable development, particularly in Africa. However, despite growing discussion, policy proposals, and support, youth unemployment rates remain high, while…
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Artikel Jurnal
EFFECT OF FOREIGN EXCHANGE RATE VOLATILITY AND CORPORATE PERFORMANCE: EVIDENCE FROM NIGERIA’S MANUFACTURING SECTOR
The forex volatility that greeted the 2023 general election in Nigeria and its exacerbation afterwards is a source of serious concern amongst manufacturers wherein unprecedented losses have been filed by major stock market participants among manufacturers in Nigeria. Consequent upon this, this…
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Artikel Jurnal
AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL REPORTING QUALITY OF LISTED FIRMS IN NIGERIA
The issue of transparency in financial reporting has become a vital practice due to financial scandals experienced by the big companies in recent years. As a result of this, the study evaluates the determinants of audit committee transparency on financial reporting quality of listed firms in…
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Artikel Jurnal
DOES RENEWABLE ENERGY AND EXPORT INFLUENCE ECONOMIC GROWTH IN NIGERIA?
The interconnection amid renewable energy, exports, and economic growth has thus emerged as a primary policy issue. Economic theories posit that GDP is often linked to increasing emissions and exports during the initial phases of development. Sequel to this, this study examines the connection…
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Artikel Jurnal
ACCOUNTING CONSERVATISM, FIRM CHARACTERISTICS AND PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
The performance of publicly quoted consumer goods companies in Nigeria continues to attract significant attention due to persistent fluctuations in profitability. Although accounting conservatism is intended to enhance the credibility of financial reports, its influence on firm performance remains…
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Artikel Jurnal
EARNINGS MANAGEMENT AND LOAN LOSS PROVISIONING IN NIGERIAN DEPOSIT MONEY BANKS
This study examined the effect of earnings management incentives on loan loss provisioning in Nigerian deposit money banks listed on the Nigerian Exchange Group over the 2014–2024 period, a timeframe spanning three major macroeconomic disruptions and the transition from IAS 39 to IFRS 9. A…
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Artikel Jurnal
BUSINESS CYCLE, SOLVENCY RISK AND LOAN LOSS PROVISIONING IN NIGERIAN BANKS
This study examined the effects of business cycle conditions and capital adequacy on loan loss provisioning in listed Nigerian deposit money banks over the 2014–2024 period, spanning both the pre- and post-IFRS 9 impairment regimes. A quantitative ex post facto design was adopted using balanced…
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Artikel Jurnal
ECONOMIC POLICY UNCERTAINTY AND CAPITAL MARKET DEVELOPMENT IN NIGERIA: MEDIATING ROLE OF POLITICAL STABILITY
Global development, government meddling in daily economic affairs, and capital market factors are all to blame for the steady global expansion of economic policy uncertainty (EPU). Economic agents react differently to uncertainty policies, even though they disrupt some sectors. This is especially…
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Artikel Jurnal
MENTORING, PROACTIVE WORK BEHAVIOR AND EMPLOYEE SKILLS DEVELOPMENT IN ORGANIZATIONS: A SYSTEMATIC REVIEW
The systematic review aims to synthesize empirical and theoretical evidence on the relationship between mentoring, proactive work behavior, and employee skills development in organizational settings. We draw on Gary Becker’s Human Capital Theory (1989), Albert Bandura’s Social Cognitive Theory…