Vol. 10 No. 1 (2026): Volume 10, Issue 1, June, 2026

Articles

• Enhancing Social And Environmental Accounting Disclosure Quality: Exploring The Roles Of Board And Audit Governance Structure In Nigerian Non-Service Listed Companies

  BAMENDA Philip Chinda, NADIYASU Joshua Benson (Author)

  87-101

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• Effect of Multiple Taxation on the Financial Performance of Smallscale Businesses in Mubi metropolis, Adamawa State

  Ahmed Abubakar, Mauda Ahmed Bakari, Ormin Koholga (Author)

  121-134

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• Working Capital Efficiency and Financial Performance of Listed Pharmaceutical Companies in Nigeria

  Danjuma Mohammed (Author)

  1-17

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• Accounting Practices and Financial Performance of Licensed Microfinance Banks in Nigeria: Evidence from Kwara State

  Segun Olusi Emmanuel, Yusuf Alabi Olumoh, Ramat Titilayo Salman (Author)

  166-188

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• Human Resource Accounting as a Panacea to Financial Performance: Evidence from Listed Financial Services Companies in Nigeria

  Ajibola, Hussein Olamilekan, Balogun, Sherif Babajide, Ajayi, Fatimoh Bisola, Olawoore, Olayode Oluwaseun, Akinola, Esther Olubukola (Author)

  206-219

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• Board Independence As A Moderator Between Sustainability Reporting And Corporate Value: Evidence From Listed Industrial Goods Companies In Nigeria

  Rukaiyatu Adamu, Salihu Aliyu Modibbo, Hamza Aliyu (Author)

  18-32

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• Working Capital Management and Firm Value: Comparative Evidence from Listed Healthcare and Industrial Goods Companies in Nigeria

  Adu, Cecilia Aduragbemi, Ajimati, Oluwatosin Blessing (Author)

  103-120

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• Assessing The Effect Of Sustainability Reporting On Corporate Value Of Listed Industrial Goods Companies In Nigeria

  Rukaiyatu Adamu, Maryam Isyaku Muhammad, Danjuma Mohammed (Author)

  49-59

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• Auditor Independence and Financial Reporting Quality: New Evidence from Listed Oil and Gas Companies in Nigeria

  Loni Thadawus, Rukaiyatu Adamu, Pwagusadi Joyce Solomon, JOHN Iliya (Author)

  151-165

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• Governance at the Helm: Audit Committee Structure and Discretionary Accrual-Based Earnings Management

  Shadrach MIDATAKU, Monica SHADRACH (Author)

  33-48

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• Effect of Accounting Information System on Business Decision Making Among Small and Medium Enterprises in Yola North, Adamawa State, Nigeria

  JOHN Iliya, MAUDA Ahmed Bakari, MURTALA Garba Yandi (Author)

  189-205

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• A Review Of Board Gender Diversity And Corporate Social Responsibility In Nigeria

  Akinyomi, Oladele John, Bamwa, Blessing, Oride, Eric Rorora, Amieye, Anita Ibiere, Omokehinde, Joshua Odutola (Author)

  60-86

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• Impact of Corporate Governance on Environmental Disclosure of Listed Industrial Goods Companies in Nigeria

  Pwagusadi Joyce Solomon, Musa Abdullahi (Author)

  135-150

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