ATEKE, Brown WalterDepartment of MarketingRivers State University, Port Harcourtbrown.ateke@ust.edu.ngGODDAY, Raymond LukeDepartment of MarketingNiger Delta University Wilberforce Island, Amassoma, Bayelsa Stateraymondluke99@gmail.comABSTRACTEconomic advancement of nations is interlaced with growth and prosperity of businesses. Hence, policymakers devote resources to orchestrating enabling environment for businesses, especially SMEs, to thrive.Governments have over the years made deliberate efforts to promote SMEs, … Read more

OWOEYE, Segun DanielDepartment of Banking and FinanceCollege of Management SciencesFederal University of Agriculture, Abeokuta, Nigeriaowoeyesd@funaab.edu.ngOLABISI, JayeolaDepartment AccountingCollege of Management SciencesFederal University of Agriculture, Abeokuta, Nigeriaolabisij@funaab.edu.ngOLOWOYO, Banji JacobDepartment of Accounting &FinanceFaculty of Social &Management SciencesOduduwa University, Ipetu, Osun State, Nigeriabanjiolowoyo@gmail.comDADA, Mathew AbiodunDepartment of EconomicsCollege of Management SciencesFederal University of Agriculture, Abeokuta, Nigeriadadama@funaab.edu.ngABSTRACTThe study examined the impact … Read more

KANKPANG, Alphonsus KechiDepartment of AccountingFaculty of Management SciencesUniversity of Calabar, Cross River Statedrkechi@gmail.comLAWAL, Suleiman GbengaDepartment of AccountingFaculty of Management SciencesUniversity of Calabar, Cross River Statesuleimanlawal24@gmail.comUKLALA, Ashishie P.Department of AccountingFaculty of Management SciencesUniversity of Calabar, Cross River StateABSTRACTFailure of banks in Nigeria’s banking industry prior to the consolidation era were as a result of financialdeepening that … Read more

ABDULWAHAB, Anas IdrisDepartment of AccountingFaculty of Management SciencesKaduna State University, Nigeriaanasabdulwahab5@gmail.comBALA, HussainiDepartment of AccountingFaculty of Administrative Sciences and EconomicsTishk International University, Erbil, Kurdistan Region, Iraqhussaini.bala@tiu.edu.iqYAHAYA, Onipe AdabenegeDepartment of AccountingFaculty of Management SciencesNigerian Defence Academy, Kaduna, Nigeriayoadabenege@nda.edu.ngKHATOON, GhousiaDepartment of AccountingFaculty of Administrative Sciences and EconomicsTishk International University, Erbil, Kurdistan Region, Iraqghousia.khatoon@tiu.edu.iqABSTRACTThis study investigated the moderating effect … Read more

YUNUSA, GraceDepartment of AccountingAdamawa state University, Mubigraceyunusa01@gmail.comJERRY, Musa S.Department of AccountingAdamawa state University, MubiAYUBA, TomaDepartment of AccountingAdamawa state University, MubiABSTRACTCorporate social responsibility is a strategy used by businesses to voluntarily incorporate social andenvironmental issues into their daily operations and improve stakeholder interaction, which in turn createsa welcoming workplace environment that attracts lots of customers and, … Read more

SANNI, Michael RotimiRedeemer’s University, Ede, Osun State, Nigeriasannir@run.edu.ngADEGOKE, Asimiyu KolawoleRedeemer’s University, Ede, Osun State, Nigeriakolawolegoke@achievers.edu.ngABU, Joseph AdetokunboRedeemer’s University, Ede, Osun State, Nigeriaabujoseph953@gmail.comOJO, Joshua AbayomiRedeemer’s University, Ede, Osun State, Nigeriajaojo@achievers.edu.ngABSTRACTAccounting is crucial to socioeconomic development of every nation due to the variety of economicinformation it provides. The efficient use and management of resources influences economic growth … Read more

DAMIEIBI, Isoboye JacobCaptain Elechi Amadi Polytechnic, Port HarcourtRivers StateABSTRACTThis study investigated the effect of environmental accounting practices on net profit of quoted oil andgas companies in Nigeria. The study used environmental accounting practices (pollution costaccounting, waste management cost accounting and drainage cost accounting) to representenvironmental accounting. The annual audited financial accounts/reports of quoted oil and … Read more

ENWEAZU, Onyeunoegbunem CalyxtusDepartment of Business AdministrationFaculty of Management Sciences,University of Lagos, Lagos NigeriaOKONJI, Patrick SundayDepartment of Business AdministrationFaculty of Management Sciences,University of Lagos, Lagos NigeriaOLAYEMI, Olufemi OlabodeDepartment of Business AdministrationFaculty of Management Sciences,University of Lagos, Lagos NigeriaABSTRACTThe post COVID challenges coupled with growing globalization and intense local competition haveattracted renewed interest in corporate planning. Planning … Read more

ADEMOLA, Abimbola OluwaseyiDepartment of Banking and Finance,Osun State University, Osogbo, Osun State, NigeriaAFOLABI, David O.Department of Accounting and Finance,Ajayi Crowther University, Oyo. Oyo stateABSTRACTThis study examined the determinants of deposit money bank credit to the manufacturing sector inNigeria. Specifically, the effect of macroeconomic factors, proxied by inflation rate (INF), liquidityratio (LQD), loan to deposit ratio … Read more

EGBADJU, Lawrence U.Department of Accounting,Federal University Otuoke, Yenagoa,Bayelsa State, NigeriaCHIJIOKE, Willie IshiusahFaculty of Management ScienceDepartment of AccountingIgnatius Ajuru University of EducationABSTRACTThis study investigates the impact which auditor’s characteristics have on financial reporting quality inNigeria. The period which the study covers is from 2015 to 2019 of fifteen consumers goods firms listed inthe Nigerian Stock Exchange … Read more