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Gusau Journal of Accounting and Finance
ISSN 2756-665X · Department of Accounting and Finance, Federal University Gusau · 374 artikel di indeks
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Artikel Jurnal Teks lengkap
TRADE BALANCE, EXPORT DIVERSIFICATION AND ECONOMIC RESILIENCE IN WEST AFRICA
West Africa’s economic trajectory over the last decade has been shaped by persistent trade imbalances, heavy reliance on a narrow range of primary commodity exports, and heightened vulnerability to global shocks. This paper examines the nexus between trade balance, export diversification, and…
Juga tersedia di: DOAJ
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EFFECT OF CREDIT RISKS ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
The low performance of the Nigerian banking sector was revealed by the Financial Stability Report of the Central Bank of Nigeria in 2020, which stated that the financial status of the Nigerian deposit money banks is very week and not promising as their primary duties of financial intermediation and…
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CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING ROLE OF CORPORATE GOVERNANCE
Nigerian deposit money banks continue to struggle with achieving optimal financial performance, partly due to ineffective capital structure decisions and weak corporate governance mechanisms. This study investigates the effect of capital structure and corporate governance on the financial…
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ARTIFICIAL INTELLIGENCE ADOPTION AND FINANCIAL EFFICIENCY IN DEPOSIT MONEY BANKS
This study explored the influence of the adoption of Artificial Intelligence on financial outcomes of deposit money banks between 2017 and 2023. It adopted ex-post facto research design in the study. A sample size of eight (8) banks was purposively selected from among twenty-four (24) deposit money…
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INTERNAL AUDIT EFFECTIVENESS AND ACCOUNTABILITY OF LOCAL GOVERNMENT ADMINISTRATION IN KWARA STATE
Despite the constitutional proximity of local governments to grassroots populations, issues such as financial mismanagement, corruption, and poor service delivery remain prevalent, raising concerns about the efficacy of existing accountability mechanisms. Consequently, the study investigates how…
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REVENUE GENERATION CAPACITY, INTER-GOVERNMENTAL RELATIONS, AND QUALITY SERVICE DELIVERY AMONG LOCAL GOVERNMENTS IN KWARA STATE
The persistent inefficiency in grassroots service delivery in Kwara State has been linked to weak internally generated revenue mechanisms, overdependence on statutory allocations, and ineffective intergovernmental fiscal arrangements that undermine the autonomy and performance of local government…
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AN EMPIRICAL ANALYSIS OF FIRM-LEVEL EFFECTS OF FUEL SUBSIDY REMOVAL ON PROFITABILITY OF LISTED OIL AND GAS SECTOR IN NIGERIA
This study empirically examines the firm-level effects of fuel subsidy removal on the profitability of Nigeria’s listed oil and gas sector, following the 2023 policy reforms under the Renewed Hope administration. The research is motivated by the need to understand how macroeconomic reforms…
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ENVIRONMENTAL PREVENTION COST AND MARKET VALUE OF MULTINATIONAL FIRMS IN NIGERIA
Business entity cannot exist in isolation, but relate with its environment to enhance its productivity, hence it has a corporate social responsibility. However, organization often times prioritize and address the interest of its shareholders and neglect other stakeholder’s interest. The constant…
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INTEGRATED REPORTING: THE EFFECT OF BOARD CHARACTERISTICS ON MULTIPLE CAPITAL DISCLOSURE BY LISTED DEPOSIT MONEY BANKS IN NIGERIA
The disclosure of multiple capitals is central to the idea of integrated reporting which is the latest development in the field of financial reporting. Board executives design strategies that affect the use of multiple capitals in the activities of the business as well as its disclosure to…
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INTEGRATED REPORTING AND SOCIAL PERFORMANCE IN EMERGING ECONOMIES: EVIDENCE FROM NIGERIAN LISTED CONSUMER GOODS FIRMS
This study examines the impact of quality of integrated reporting on social performance of listed consumer goods manufacturing companies in Nigeria, during the year 2015-2024. Previous research in Nigeria and other emerging markets has primarily considered the financial and market impact of the…
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ENVIRONMENTAL DISCLOSURE, AUDIT COMMITTEE ATTRIBUTES AND EARNINGS MANAGEMENT: EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA
The study examines the nexus between audit committee features, environmental disclosure and earnings management (EMA) of listed Nigerian manufacturing firms. Specifically, it investigates how audit committee female gender diversity, audit committee meeting frequency, audit committee independence…
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THE DEGREE OF INTEGRATED REPORTING IMPLEMENTATION IN NIGERIAN LISTED FIRMS: DOES A FIRM'S SECTOR MATTER
Transitioning from traditional financial reporting to Integrated Reporting (IR) is vital for transparency, yet adoption levels remain inconsistent in emerging economies. This study investigated the extent of Integrated Reporting (IR) adoption across industrial sectors in Nigeria and evaluated the…
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EXCHANGE-BASED FINANCING CONTRACTS AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS
This study aims to investigate the impact of exchange-based financing contracts on financial performance of Islamic banks in selected countries. Specifically, the study aims to examine the effects of murabaha, istisna’ salam and tawarruq contracts on return on asset of the banks. The study employed…
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TAX RATE AND EARNINGS PER SHARE (EPS) OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA
This study examines the impact of tax rates on the earnings per share (EPS) of industrial companies listed on the Nigerian Exchange Group (NGX) from 2019 to 2023. The study population consists of thirteen industrial firms, with secondary data extracted from audited financial statements and annual…
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EFFECT OF RISK MANAGEMENT PRACTICES ON THE PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
This study examined the effect of risk management practices on the profitability of listeddeposit money banks in Nigeria over the period 2015 to 2024. The study adopted an ex post facto research design and utilized panel data obtained from the annual reports of 14 listed banks, resulting in 140…
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ACCOUNTING PRACTICES IN THE ERA OF BLOCK CHAIN TECHNOLOGY IN NIGERIA
Block chains offer a novel, secure way to process and store user-accessible financial and non-financial data. This study uses a conceptual approach to investigate accounting processes in the blockchain era. Without a doubt, accounting procedures have changed as a result of the advancement of…
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THE IMPACT OF AUDIT ATTRIBUTES ON FINANCIAL REPORTING TIMELINESS OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
This study examines the impact of audit attributes on financial reporting timeliness of listed deposit money banks in Nigeria using an Ex Post Facto Research Design. The population of the study consist of thirteen (13) listed deposit money banks from the Nigerian Exchange Group (NGX). However, the…
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TAX BURDEN ON INCOME EARNERS IN EDO STATE, NIGERIA
This study analyzes the tax burden on income earners in Edo State, Nigeria, with emphasis on the variation of tax obligations across income groups and the implications for compliance behavior and state revenue generation. The study was motivated by persistent public concern over rising tax…
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FINTECH INNOVATIONS AND FINANCIAL INCLUSION IN NIGERIA: A CATALYST FOR SUSTAINABLE ECONOMIC DEVELOPMENT
This study examines the effect of fintech innovations and financial inclusion in promoting sustainable economic development in Nigeria from 2009 to 2023. The study utilized a quantitative research design using secondary panel and time-series data sourced from the Central Bank of Nigeria Financial…