Vol. 2 No. 1 (2024): March 31, 2024

Published: 03-04-2024

List of Contents

Corporate Governance and Accounting Conservatism of Quoted Non-Financial Firms in Nigeria

Lawrence Egbadju

1-15
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Value Added Tax and Economic Growth of Nigeria (2003-2022)

Theresa Ekpe Oto, Solomon Wayas

16-30
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Corporate Attributes and Value of Listed Manufacturing Firms in Nigeria: A Comparative Analysis

Abdulazeez Adeiza Daniya, Tajudeen Lawal, Kabiru Shuaibu, Mohammed Yabagi Ibrahim

31-45
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Corporate Attributes and Risk Management Disclosure of Listed Insurance Companies in Nigeria

Dorathy Christopher Akpan, Rose Augustine Odokwo, Patrick Edet Akinninyi

46-57
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Dynamics of Micro and Small Enterprises Performance in Nigeria: The Effect of Internal Motivation

Maryam Ibrahim Imam , Alhaji Zubairu Bukar, Zanna Sunoma Kyari, Lawan Mustapha Ibrahim

58-74
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Natural Capital Accounting and Profitability of Listed Manufacturing Firms in Nigeria

Fadheela Uba Jahun, Muhammad Liman Muhammad, Zaharaddeen Salisu Maigoshi, Moses Babatunde Olanisebe

75-91
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Financial Development and Income Inequality in Nigeria: Testing the Financial Kuznets Curve Hypothesis

Yusuf Shamsuddeen Nadabo, Tiri Gyang Dakyong, Hannatu Ismail

92-105
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Influence of Debt Financing on Income Smoothing Practices among Listed Deposit Money Banks in Nigeria

Akeem Ademola Adeyemi , Johnson Kolawole Olowookere, Jimoh Ibrahim, Olakunle Abraham Olateju

106-117
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The Moderating Effect of Tax Knowledge on the Relationship between Tax Rates and Tax Compliance of MSMES in Nigeria

Abdulhamid Ellawule, Yusuf Maiwada Bashir, Bala Sulaiman Dalhat, Naziru Suleiman

118-133
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Developing Shariah-Compliant Products for Islamic Banking Market in Nigeria: Can Bay’u Al-Inah (Buy-Back Sale) be Experimented?

Abdulrazaq Taiye Jimoh, Sa’adatu Ibrahim Khaleel, Tajudeen Idera Abdulmajeed, Mubarak Abiodun Orilonise

134-146
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The Moderating role of Audit Committee Expertise on the relationship between Board Attributes and Earnings Quality

Ozigi Omoyi Obeitoh, Ishaq Alhaji Samaila , Aliyu Sulaiman Kantudu

147-165
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Impact of Audit Market Concentration and Auditor Attributes on Audit Quality of Consumer Goods Firms in Nigeria

Muhammad Isah Tahir, Abdulkarim Shaibu Alhassan, Godwin Emmanuel Oyedokun

166-177
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Corporate Governance and Voluntary Human Capital Disclosure of Quoted Deposit Money Banks in Nigeria

Lukman Olatunji Ojo, Abdullahi Adudu Umar

178-190
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Impact of Non-Financial Services by Listed DMBs on the Development of SMEs in Nigeria

Ibrahim Yakasai Aminu, Bagudu Abba Manko

191-205
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Moderating Role of Board Composition on the Relationship between Environmental Disclosure and corporate performance of Nigerian manufacturing Quoted Companies

Stephen Gwar, Paul A. Angahar, Luper Iorpev

206-2013
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