Vol. 4 No. 1 (2023): Gusau Journal of Accounting and Finance

DOI: https://doi.org/10.57233/gujaf.v4i1
Published: 2023-08-11

Articles

  • BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

    Benjamin Gwabin Joseph, Murtala Abdullahi PhD, Benjamin Kumai Gugong PhD
    1-17
    DOI: https://doi.org/10.57233/gujaf.v4i1.197

  • DIVIDEND POLICY AND VALUE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA: THE MODERATING EFFECT OF INVESTMENT OPPORTUNITY

    Abubabkar Umar
    18-34
    DOI: https://doi.org/10.57233/gujaf.v4i1.198

  • TRIALABILITY AND OBSERVABILITY OF ACCRUAL BASIS INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IMPLEMENTATION IN NIGERIA

    Aliyu Abdullahi Ahmed PhD, Zakari Usman
    35-53
    DOI: https://doi.org/10.57233/gujaf.v4i1.199

  • LIQUIDITY RISK AND PERFORMANCE OF NON-FINANCIAL FIRMS LISTED ON THE NIGERIAN STOCK EXCHANGE

    Muhammed Alhaji Abubakar, Nurnaddia Binti Nordin, Abubakar Hamisu Umar
    54-74
    DOI: https://doi.org/10.57233/gujaf.v4i1.200

  • BOARD DIVERSITY, POLITICAL CONNECTIONS AND FIRM VALUE: AN EMPIRICAL EVIDENCE FROM FINANCIAL FIRMS IN NIGERIA

    Rofiat Oyetunji, Isah Shittu, Ahmed Bello
    75-95
    DOI: https://doi.org/10.57233/gujaf.v4i1.201

  • MODERATING EFFECT OF BANK SIZE ON THE RELATIONSHIP BETWEEN INTEREST RATE, LIQUIDITY, AND PROFITABILITY OF COMMERCIAL BANKS IN NIGERIA

    Shehu Usman Hassan, Bello Sabo (Ph. D), Ismai'l Idris Tijjani (Ph. D), Idris Ahmed Aliyu (Ph. D)
    96-120
    DOI: https://doi.org/10.57233/gujaf.v4i1.202

  • SOURCES OF HEALTH CARE FINANCING AMONG SURGICAL PATIENTS SEEN AT THE DALHATU ARAF SPECIALIST HOSPITAL LAFIA NASARAWA STATE NIGERIA

    Ahmed Mohammed Yahaya, Babatunde Joseph Kolawole, Bello Surajudeen Oyeleke
    121-134
    DOI: https://doi.org/10.57233/gujaf.v4i1.203

  • TRANSPARENCY, COMPLIANCE AND SUSTAINABILITY OF CONTRIBUTORY PENSION SCHEME IN NIGERIA

    Olanrewaju Atanda Aliu, Mohamad Ali Abdul-Hamid, Salami Suleiman, Salam Mudathir Olanrewaju
    135-150
    DOI: https://doi.org/10.57233/gujaf.v4i1.204

  • EXAMINING THE IMPACT OF WORKING CAPITAL MANAGEMENT ON THE FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS ENTITIES IN NIGERIA

    Abdulrahman Bala SANI, Jamilu Jibril, Taophic Olarewaju BAKARE
    151-170
    DOI: https://doi.org/10.57233/gujaf.v4i1.205

  • RISK COMMITTEE DEMOGRAPHIC TRAITS: A STUDY OF THE IMPACT OF EXPERTISE ON RISK DISCLOSURE QUALITY OF LISTED INSURANCE FIRMS IN NIGERIA

    Wada, Najib Abbas, Dandago, Kabiru Isa, Rabiu, Naja’atu Bala
    192-215
    DOI: https://doi.org/10.57233/gujaf.v4i1.207

  • MODERATING EFFECT OF AUDIT COMMITTEE ON THE RELATIONSHIP BETWEEN AUDIT QUALITY AND EARNINGS MANAGEMENT OF LISTED NON-FINANCIAL SERVICES FIRMS IN NIGERIA

    Ahmad Muhammad Ahmad, Lubabah Mansur Kwanbo (Ph.D.), Shehu Usman Hassan (Ph.D.), Musa Suleiman Umar (Ph.D.)
    216-236
    DOI: https://doi.org/10.57233/gujaf.v4i1.208

  • INTERVENTION ANNOUNCEMENTS AND NAIRA MANAGEMENT: EVIDENCE FROM THE NIGERIAN FOREIGN EXCHANGE MARKET

    Adedeji Daniel Gbadebo
    254-274
    DOI: https://doi.org/10.57233/gujaf.v4i1.210

  • IS THERE EARNINGS DISCONTINUITY AFTER THE IMPLEMENTATION OF IFRS IN NIGERIA?

    Adedeji Daniel Gbadebo
    275-297
    DOI: https://doi.org/10.57233/gujaf.v4i1.211