ADEUSI, Sunday AmosAdekunle Ajasin UniversityAkungba Akoko, Ondo State Nigeriaamos.adeusi@aaua.edu.ngABSTRACTCredibility of information emanating from audited financial reports of corporate firms is germane tostakeholders because it guides decisions-making. However, opportunistic behaviors of capital users,especially in terms of earnings management in smoothing corporate incomes has called most financialreports of firms to questioning. This study investigated influence of audit … Read more DO AUDIT FIRMS’ ATTRIBUTES CURE OR MINIMIZE INCOME SMOOTHING BY MANAGEMENT?

HASSAN, IsmailaDepartment of Accounting, Faculty of Management SciencesKaduna State University, Kaduna, Nigeriaismailahassan65@gmail.comHASSAN ALHAJI, TankoDepartment of Accounting, Faculty of Management SciencesKaduna State University, Kaduna, Nigeriatankohassan1996@gmail.com ABSTRACTThis study examined determinants of profitability of listed deposit money banks (DMBs) in Nigeria from2013 to 2022 financial years. The study specifically probed the roles of capital adequacy ratio and nonperforming … Read more DETERMINANTS OF PROFITABILITY OF DEPOSIT MONEY BANKS IN NIGERIA

DANKIMBA, Lawal MuhammadDivision of General Studies,Kebbi State University of Science and Technology, Aliero, Nigerialawalmkb@gmail.comAMINU, Mohammed IbrahimDepartment of Business Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriamiaminusscholar@yahoo.comKARWAI, Suleiman AbdullahiDepartment of Business Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriakarwaisa@yahoo.co.ukMADU, Abdulrazak YugudaDepartment of Public Administration,Ahmadu Bello University, Zaria, Kaduna State, Nigeriaabdulrazakmadu@yahoo.com ABSTRACTThis study examined the mediating role of entrepreneurial … Read more DOES ENTREPRENEURIAL PASSION MATTER IN THE RELATIONSHIP BETWEEN ENTREPRENEURSHIP EDUCATION AND ENTREPRENEURIAL INTENTION?

ALAMBA, Chukwuma SamuelDepartment of Business AdministrationMichael Okpara University of Agriculture, Umudike, Abia Statealambacs@gmail.comENYA, Alphonsus AzubuikeDepartment of Banking and FinanceMichael Okpara University of Agriculture, Umudike, Abia Stateenya_alphonsus@yahoo.comABSTRACTThe study examined the impact of insurance receivables on Nigeria’s economic growth. Specifically,the study examined short-run impact of insurance receivables on economic growth in Nigeria; long-runeffect of insurance receivables on … Read more EFFECT OF INSURANCE RECEIVABLES ON ECONOMIC GROWTH
IN NIGERIA

AKUME, James TerkendeDepartment Of AccountancySchool of Management SciencesFederal polytechnic Wannune, Benue-Nigeriaakume5655@gmail.comABSTRACTThe study investigated effect of voluntary disclosure on value relevance of accounting information oflisted industrial goods firm. Correlation and descriptive research design was adopted. The populationof the study comprised 13 industrial goods firm listed on the Nigerian exchange group. A sample of11 listed industrial goods … Read more VOLUNTARY DISCLOSURE AND VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

OLORUNTOBA, Jeremiah G.Department of Business AdministrationJoseph Sarwuan Tarka University, Makurdi Benue State, Nigeriajeremiaholoruntoba.oj@gmail.comJATO, Terungwa P. J.Department of Business AdministrationJoseph Sarwuan Tarka University, Makurdi Benue State, Nigeriajeremiaholoruntoba.oj@gmail.comABSTRACTThe study examined the effects technological alliance and marketing alliance on performance of depositmoney banks in Makurdi, Benue State, Nigeria. Primary data was obtained from a sample of 167respondents with … Read more EFFECTS OF TECHNOLOGICAL AND MARKETING ALLIANCES ON PERFORMANCE OF DEPOSIT MONEY BANKS IN MAKURDI, NIGERIA

AYUBA, Philemon DananDepartment of Insurance and Acturial ScienceFaculty of Management SciencesUniversity of Lagos, Akoka, Lagos Stateayubaphilemond@gmail.comADELEKE, Ismail AdedejiDepartment of Insurance and Acturial ScienceFaculty of Management SciencesUniversity of Lagos, Akoka, Lagos Stateiadeleke@unilag.edu.ngNAFIU, Najimu AyindeDepartment of InsuranceSchool of Management SciencesFederal Polytechnic Ilaro, Ogun Statenafiunajm@yahoo.comABSTRACTThe compulsory contributory pension scheme seeks to among others ensure every eligible retiree enjoysretirement … Read more EXAMINATION OF CONTRIBUTORY PENSION ASSET IN NIGERIA’S PRIVATE AND PUBLIC SECTORS

AMINU, RabiuDepartment of Accounting, Bayero University Kanoaminurabiu212@gmail.comSADIQ, Rabiu AbdullahiDepartment of Accounting, Bayero University Kanoassadiqu2000@yahoo.comABSTRACTThis study examined financing working capital investment among small businesses in Kano using aquantitative and qualitative approach. The study used descriptive statistics to analyse data; and foundthat small firms mostly rely on internal sources (retained profit, early settlement discount, and delayedpayment to … Read more FINANCING WORKING CAPITAL INVESTMENT AMONG SMALL BUSINESSES IN KANO

HILARY, Uchenna OnyendiDepartment of Banking and FinanceMichael Okpara University of AgricultureUmudike, Umuahia Abia StateE-mail hilluch2008@yahoo.comOSUJI, John I.Department of Banking and Finance.Michael Okpara University of Agriculture Umudikeosujijohnibeawuchi@gmail.comONUEGBU, OnyekachiDepartment of Banking and Finance.Michael Okpara University of Agriculture Umudikeonyekachi2018@gmail.comOKORO, Kelechi OkorsDepartment of Banking and Finance.Michael Okpara University of Agriculture Umudike.okorokelechi4@gmail.comABSTRACTThis study studied factors that determine foreign exchange market … Read more FOREIGN EXCHANGE MARKET LIQUIDITY DETERMINANTS IN DEVELOPING ECONOMIES: EVIDENCE FROM NIGERIA

MUAZU, Abdullahi MuazuDepartment of AccountingSule Lamido University Kafin-Hausamuazumuaz@gmail.comABDULLAHI, Sadiq RabiuDepartment of Accounting Bayero University Kanoassadiqu2000@yahoo.com ABSTRACTThis study paper explores the capacity of e-naira to detect and prevent fraud in Nigeria. The paper lookedclosely at the relevance of e-naira in fraud detection and prevention. The paper serve as a basis forexpanding relevance of e-naira. The evidence … Read more FRAUD PREVENTION AND DETECTION IN NIGERIA: THE ROLE OF E-NAIRA