MODERATING EFFECT OF RISK COMMITTEE PRESENCE ON THE NEXUS BETWEEN CEO CHARACTERISTICS AND DIVIDEND POLICY: EVIDENCE FROM LISTED COMPANIES IN NIGERIA

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 MODERATING EFFECT OF RISK COMMITTEE PRESENCE ON THE NEXUS BETWEEN CEO CHARACTERISTICS AND DIVIDEND POLICY: EVIDENCE FROM LISTED COMPANIES IN NIGERIA

CORPORATE SOCIAL RESPONSIBILITY AND ACCOUNTING-BASED FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

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 CORPORATE SOCIAL RESPONSIBILITY AND ACCOUNTING-BASED FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

TECHNOLOGICAL CHALLENGES OF ACCOUNTING AS A TOOL FOR SOCIO-ECONOMIC DEVELOPMENT IN NIGERIA AND THE WAY OUT

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 TECHNOLOGICAL CHALLENGES OF ACCOUNTING AS A TOOL FOR SOCIO-ECONOMIC DEVELOPMENT IN NIGERIA AND THE WAY OUT

ENVIRONMENTAL ACCOUNTING PRACTICES AND NET PROFIT OF QUOTED OIL AND GAS COMPANIES IN NIGERIA

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 ENVIRONMENTAL ACCOUNTING PRACTICES AND NET PROFIT OF QUOTED OIL AND GAS COMPANIES IN NIGERIA

CORPORATE PLANNING AND ORGANIZATIONAL PERFORMANCE:
A STUDY OF INSURANCE FIRMS IN NIGERIA

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 CORPORATE PLANNING AND ORGANIZATIONAL PERFORMANCE:
A STUDY OF INSURANCE FIRMS IN NIGERIA

DETERMINANTS OF DEPOSIT MONEY BANK CREDIT TO
MANUFACTURING SECTOR IN NIGERIA

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 DETERMINANTS OF DEPOSIT MONEY BANK CREDIT TO
MANUFACTURING SECTOR IN NIGERIA

DO AUDITORS’ CHARACTERISTICS ENHANCE QUALITY OF FINANCIAL REPORTING IN NIGERIA?

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 DO AUDITORS’ CHARACTERISTICS ENHANCE QUALITY OF FINANCIAL REPORTING IN NIGERIA?

DISTRIBUTION STRATEGIES AND MARKETING PERFORMANCE:
A FOCUS ON BREWERIES IN NIGERIA

OHAI, IzugbunemDepartment of Marketing and EntrepreneurshipFaculty of Management Sciences,Delta State University, Abraka, NigeriaIYADI, Rollins ChiyemDepartment of Marketing and EntrepreneurshipFaculty of Management Sciences,Delta State University, Abraka, Nigeriaiyadirollins@yahoo.comABSTRACTThis study examined distribution strategies and marketing performance of breweries in Nigeria. Thestudy adopted the descriptive survey research. The population of the study comprised employees ofNigeria Breweries Plc, Enugu, West … Read more DISTRIBUTION STRATEGIES AND MARKETING PERFORMANCE:
A FOCUS ON BREWERIES IN NIGERIA

DRIVING CUSTOMER LOYALTY THROUGH PREMIUMS: THE EXPERIENCE OF BOTTLING COMPANIES IN RIVERS STATE

OGONU, Gibson ChituruDepartment of MarketingFaculty of Management SciencesRivers State Universitygibsono.gonu@ust.edu.ngHAMILTON-IBAMA, Edith-Onajite LoliaDepartment of MarketingFaculty of Management SciencesRivers State Universityedith-onajite.hamilton-ibama@ust.edu.ngABSTRACTThis study examined the relationship between premium and loyalty of customers of bottlingcompanies in Rivers State. The study adopted a correlational research design. The population ofstudy comprised 3 registered bottling companies in Rivers State. A sample size … Read more DRIVING CUSTOMER LOYALTY THROUGH PREMIUMS: THE EXPERIENCE OF BOTTLING COMPANIES IN RIVERS STATE

FINANCIAL DEEPENING AND CAPITAL MARKET EFFICIENCY IN NIGERIA

ANYAMAOBI, ChukwuemekaDepartment of Banking and FinanceRivers State Universitychukwuemeka.anyamaobi@ust.edu.ngOKEY-NWALA, Precious O.Department of Banking and FinanceRivers State Universitypreciousemodel1971@yahoo.comABSTRACTThis study examined the effect of financial deepening and capital market efficiency in Nigeria. The objectivewas to examine the effect of various measures of financial deepening and the effect on capital marketefficiency. The study employed time series data sourced from … Read more FINANCIAL DEEPENING AND CAPITAL MARKET EFFICIENCY IN NIGERIA