About the Journal

Gusau Journal of Accounting and Finance (GuJAF) is a response for a timely call with a view to filling a significant research vacuum and to provide an academic platform for researchers, academics, practitioners, policy makers, Students as well as other interested parties to evaluate, share, and disseminate knowledge, professionalism, skills and experiences on areas especially contemporary issues in the field of Accounting and Finance. The Journal is the first of its kind in the Department and is expected to provide and expand the existing body of knowledge in the area of Accounting and Finance research. GUJAF is an academic, double blind peer reviewed published by the Department of Accounting and Finance, Federal University Gusau, Zamfara State Nigeria. The journal is to be published in two issues of April and October annually.

Current Issue

Vol. 6 No. 3 (2025): Gusau Journal of Accounting and Finance
Published: 2025-10-20

Articles

  • ASSET STRUCTURE, FINANCING DECISIONS, AND SCALE EFFECTS AS DETERMINANTS OF FIRM PERFORMANCE IN EMERGING MARKETS: INSIGHTS FROM NIGERIAN CONSUMER GOODS FIRMS

    Kayode David Kolawole, PhD
    1-14
    DOI: https://doi.org/10.57233/gujaf.v6i3.01

  • DETERMINANTS OF MOBILE MONEY ADOPTION IN NIGERIA: AN EMPIRICAL STUDY BASED ON TAM

    Biliqees A. Abdulmumin
    15-28
    DOI: https://doi.org/10.57233/gujaf.v6i3.02

  • PUBLIC DEBT, DEBT SERVICING, AND ECONOMIC GROWTH IN NIGERIA

    Abdulrasaq Mustapha
    29-42
    DOI: https://doi.org/10.57233/gujaf.v6i3.03

  • EFFECT OF CREDIT RISKS ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Bojo Abdullahi, Dr. Haruna Muhammad Musa , Dr. Mustapha Muhammad Bagudo
    43-54
    DOI: https://doi.org/10.57233/gujaf.v6i3.04

  • CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING ROLE OF CORPORATE GOVERNANCE

    OLORUNTOBA OYEDELE
    55-64
    DOI: https://doi.org/10.57233/gujaf.v6i3.05

  • TRADE BALANCE, EXPORT DIVERSIFICATION AND ECONOMIC RESILIENCE IN WEST AFRICA

    Taiwo A. Muritala
    65-80
    DOI: https://doi.org/10.57233/gujaf.v6i3.06

  • EXPLORING THE INFLUENCE OF FINANCIAL INCLUSION AND HUMAN CAPITAL DEVELOPMENT ON ECONOMIC GROWTH: AN ANALYSIS OF NIGERIA'S ECONOMIC INDICATORS

    Biliqees A. Abdulmumin
    81-94
    DOI: https://doi.org/10.57233/gujaf.v6i3.07

  • INFLATION, INTEREST RATES AND SME PROFITABILITY IN NIGERIA: A DECADE OF EVIDENCE

    Oloruntoba Oyedele
    95-106
    DOI: https://doi.org/10.57233/gujaf.v6i3.08

  • CAPITAL FLIGHT IN THE POST-PANDEMIC ERA: MACROECONOMIC AND POLITICAL DRIVERS IN SOUTH AFRICA

    Abdulrasaq Mustapha
    107-117
    DOI: https://doi.org/10.57233/gujaf.v6i3.09

  • EDUCATIONAL ATTAINMENT AND EARNINGS INEQUALITY IN SOUTH AFRICA

    Nasiphi Mvango, Abieyuwa Ohonba
    118-137
    DOI: https://doi.org/10.57233/gujaf.v6i3.10

  • EFFECT OF PRESUMPTIVE INCOME TAX ON MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) TAX COMPLIANCE IN BAUCHI STATE, NIGERIA

    Abdulhamid Ellawule, Umar Aliyu Aliyu, Idriss Saidu Lampo
    138-147
    DOI: https://doi.org/10.57233/gujaf.v6i3.11

  • SUSTAINABILITY OF HANDCRAFTED LEATHERWORK IN ZAMFARA STATE, NIGERIA: ADDRESSING VALUE-CHAIN CONSTRAINTS AND CULTURAL HERITAGE LOSS

    Abubakar Muhammad, Prof. Yahaya A. Zakari
    148-162
    DOI: https://doi.org/10.57233/gujaf.v6i3.12

  • A REVIEW OF ENVIRONMENTAL REPORTING PRACTICES AMONG LISTED OIL AND GAS FIRMS IN NIGERIA

    Akinyomi Oladele John, Bamwa Blessing, PhD
    163-177
    DOI: https://doi.org/10.57233/gujaf.v6i3.13

  • STOCK MARKET DEVELOPMENT AND PERFORMANCE OF THE MANUFACTURING SECTOR: EVIDENCE FROM NIGERIA

    AIGBODIOH, Cyprian Oshiokpekai, PhD
    178-192
    DOI: https://doi.org/10.57233/gujaf.v6i3.14

  • EFFECT OF ELECTRONIC BANKING ON PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

    Kayode David KOLAWOLE, PhD
    193-199
    DOI: https://doi.org/10.57233/gujaf.v6i3.15

  • INSTITUTIONAL PRESSURE AND STRATEGIC COST MANAGEMENT IMPLEMENTATION IN NIGERIAN AGRICULTURAL FIRMS

    Muhammed Lawal, SUBAIR, PhD, Lawal, SAHEED, Sodiq SALAUDEEN
    200-213
    DOI: https://doi.org/10.57233/gujaf.v6i3.16

  • DIGITAL TRANSFORMATION AND COMPETITIVE ADVANTAGE IN NIGERIAN NORTH-WESTERN PRIVATE UNIVERSITIES: THE ROLE OF ORGANIZATIONAL AGILITY

    Ibrahim Lawal, Habiba Ahmed Gwadabe
    214-236
    DOI: https://doi.org/10.57233/gujaf.v6i3.17

  • EARNINGS INCENTIVES AND EMPLOYEE PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

    Adesanmi Timothy ADEGBAYIBI
    237-251
    DOI: https://doi.org/10.57233/gujaf.v6i3.18

  • EVALUATING THE DUAL ROLE OF CARBON PRICING IN ENVIRONMENTAL PERFORMANCE AND INNOVATION OF CANADIAN PROVINCES USING A DIFFERENCE-IN-DIFFERENCES ANALYSIS

    Adedeji Daniel GBADEBO
    252-269
    DOI: https://doi.org/10.57233/gujaf.v6i3.19

  • BOARD CAPABILITY, INTELLECTUAL CAPITAL AND FORWARD-LOOKING INFORMATION DISCLOSURE IN LISTED MANUFACTURING FIRMS IN NIGERIA

    TITILAYO MOROMOKE OLADEJO
    270-283
    DOI: https://doi.org/10.57233/gujaf.v6i3.20
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