Vol. 6 No. 1 (2025): Gusau Journal of Accounting and Finance

Published: 2025-04-21

Articles

  • FINTECH PENETRATION AND CLIMATE-SMART INFRASTRUCTURE: EVIDENCE FROM RENEWABLE ENERGY FINANCING IN THE GLOBAL SOUTH

    Agbeyinka Yinka Ibrahim
    1-17
    DOI: https://doi.org/10.57233/gujaf.v6i1.01

  • EFFECT OF PORTFOLIO MANAGEMENT PRACTICES ON THE PERFORMANCE OF SOME SELECTED SMALL AND MEDIUM ENTERPRISES (SMEs) IN NIGER STATE, NIGERIA

    Nasiru Sulaiman, Isah Ali
    18-37
    DOI: https://doi.org/10.57233/gujaf.v6i1.02

  • WORKING CAPITAL MANAGEMENT AND FIRM PERFORMANCE OF HIGH-GROWTH ENTERPRISES: EVIDENCE OF CORPORATE FINANCIAL MANAGEMENT IN EMERGING ECONOMIES

    Emmanuel Imuede Oyasor
    38-49
    DOI: https://doi.org/10.57233/gujaf.v6i1.03

  • EVALUATING THE DEBT-GROWTH NEXUS IN ECOWAS: AN INTEGRATIVE FRAMEWORK OF THE BURDEN OF DEBT SERVICING

    Ahmed Oluwatobi Adekunle
    50-62
    DOI: https://doi.org/10.57233/gujaf.v6i1.04

  • EXCHANGE RATE FLUCTUATION AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

    Yusuf Olamilekan Quadri
    63-78
    DOI: https://doi.org/10.57233/gujaf.v6i1.05

  • GOVERNANCE, DIGITAL FINANCIAL INNOVATIONS, AND GREEN GROWTH: ASSESSING THE IMPACT OF FINTECH ON CARBON NEUTRALITY IN DEVELOPING COUNTRIES

    Nageri Kamaldeen
    79-92
    DOI: https://doi.org/10.57233/gujaf.v6i1.06

  • EVALUATING THE EFFECTIVENESS OF FORENSIC ACCOUNTING COMPETENCIES IN COMBATING PUBLIC SECTOR FRAUD IN MINISTRY OF FINANCE IN NORTHWESTERN NIGERIA

    Sulaimam Sabo, Prof MUSA Farouk Adeiza, Saidu, Ibrahim Halidu, Ph.D., Abdullahi Ya'u Usman
    93-107
    DOI: https://doi.org/10.57233/gujaf.v6i1.07

  • EFFECT OF CAPITAL ADEQUACY AND LIQUIDITY MANAGEMENT ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Joseph Olorunfemi Akande
    108-121
    DOI: https://doi.org/10.57233/gujaf.v6i1.08

  • THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA

    Agbeyinka Yinka Ibrahim
    122-137
    DOI: https://doi.org/10.57233/gujaf.v6i1.09

  • MORTGAGE FINANCE, INSTITUTIONAL FACTORS AND HOUSING DEVELOPMENT IN NIGERIA

    Lukman Adebayo-Oke Abdurauf, Sheriff Akanji Ibrahim, Yusuf Olamilekan Quadri
    138-151
    DOI: https://doi.org/10.57233/gujaf.v6i1.10

  • OWNERSHIP ATTRIBUTES AND FIRM VALUE: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA

    Yusuf Olamilekan Quadri, Lukman Adebayo-Oke Abdurauf , Sheriff Akanji Ibrahim
    152-167
    DOI: https://doi.org/10.57233/gujaf.v6i1.11

  • MANAGERIAL EMOTIONAL INTELLIGENCE AND STRATEGIC MANAGEMENT ACCOUNTING PRACTICES OF PHARMACEUTICAL INDUSTRIAL GOODS COMPANIES IN KWARA STATE

    Muhammed Lawal Subair, PhD, Ezekiel Aiyenijo Adigbole, PhD, Kolawole Abdulgafar Mohammed
    168-188
    DOI: https://doi.org/10.57233/gujaf.v6i1.12

  • EXAMINING THE VALUE RELEVANCE OF ACCOUNTING INFORMATION: EVIDENCE FROM NAIROBI STOCK EXCHANGE (NSE)

    Mehreteab Yonas Kiflom, Zhang Rui, Lijuan Xiao, Asif Jam Muhammad Farooq, Lukman Jimoh Rahim
    189-202
    DOI: https://doi.org/10.57233/gujaf.v6i1.13

  • FINANCIAL RISK TOLERANCE AND INVESTMENT DECISIONS AMONGST SMES IN ZAMFARA STATE: THE MODERATING ROLE FINANCIAL LITERACY

    Ibrahim Lawal, PhD, Habiba Ahmed Gwadabe , Adetokun Akeem Abiodun, PhD
    203-218
    DOI: https://doi.org/10.57233/gujaf.v6i1.14

  • THE MODERATING EFFECT OF BOARD INDEPENDENCE ON FIRM ATTRIBUTES OF CORPORATE ENVIRONMENTAL ACCOUNTING DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA

    AHMAD, Alhaji Zubairu, Adamu Adamu Idris, Ismaila Yusuf
    219-228
    DOI: https://doi.org/10.57233/gujaf.v6i1.15

  • DETERMINANTS OF TOKEN VALUATION IN BLOCKCHAIN ECOSYSTEMS: EVIDENCE FROM DYNAMIC PANEL ANALYSIS OF CROWDFUNDING AND NETWORK EFFECTS

    Adedeji Daniel GBADEBO
    229-240
    DOI: https://doi.org/10.57233/gujaf.v6i1.16

  • FIRM ATTRIBUTES AND STOCK PRICE OF LISTED FINANCIAL SERVICE FIRMS IN NIGERIA

    Dr. Ibrahim Lawal, Prof. Joshua Okpanachi, Prof. Agbi Eniola Samuel, Dr Suleiman Tauhid
    241-254
    DOI: https://doi.org/10.57233/gujaf.v6i1.17

  • BANKRUPTCY PREDICTION AND FINANCIAL RISK ASSESSMENT IN EMERGING MARKETS: EVIDENCE FROM NIGERIA

    Emmanuel Imuede Oyasor
    255-269
    DOI: https://doi.org/10.57233/gujaf.v6i1.18

  • RISK MANAGEMENT COMMITTEE ATTRIBUTES AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA MODERATED BY OPERATIONAL RISK

    Ibrahim Aminu, Professor Samuel Eniola Agbi, Dr. Adzor Ibiamke
    270-289
    DOI: https://doi.org/10.57233/gujaf.v6i1.19

  • MITIGATING COORDINATION FRICTIONS IN DEFI: EMPIRICAL EVIDENCE FROM DYNAMIC PANEL MODELS AND EVENT STUDY OF ETHEREUM-BASED PROJECTS

    Adedeji Daniel GBADEBO
    290-302
    DOI: https://doi.org/10.57233/gujaf.v6i1.20

  • THE EFFECT OF INTERNALLY GENERATED REVENUE COMPONENTS ON DOMESTIC DEBT ACCUMULATION IN NIGERIA’S NORTH CENTRAL STATES

    Audu, Monday A., Olaoye, Samuel A., Dada, Samuel O.
    303-319
    DOI: https://doi.org/10.57233/gujaf.v6i1.21

  • RISK MANAGEMENT STRATEGIES FOR MICROFINANCE BANKS IN NIGERIA: A CREDIT RISK FOCUS

    Ehiogu Chizoba Perpetua, PhD, Kologa Inebimowei Freedom
    320-332
    DOI: https://doi.org/10.57233/gujaf.v6i1.22

  • EFFECTS OF INTEREST RATE ON PROFITABILITY OF LISTED DEPOSITE MONEY BANKS IN NIGERIA

    Joseph Olorunfemi Akande
    333-344
    DOI: https://doi.org/10.57233/gujaf.v6i1.23

  • THE INTERMEDIATING ROLE OF FINANCIAL LITERACY IN THE MICROFINANCE SUSTAINABILITY NEXUS: EVIDENCE FROM WOMEN-LED SMES IN NIGERIA

    Agbeyinka Yinka Ibrahim
    345-360
    DOI: https://doi.org/10.57233/gujaf.v46i1.24

  • EVALUATING THE IMPACT OF THE MANAGEMENT OF CREDIT RISK, MARKET RISK AND LIQUIDITY RISK ON THE PERFORMANCE OF BANKS IN NIGERIA

    Ahmed Oluwatobi ADEKUNLE
    361-380
    DOI: https://doi.org/10.57233/gujaf.v6i1.25

  • THE EFFECT OF AUDIT FIRM SIZE, TENURE, AND COMMITTEE SIZE ON REGULATORY FILING TIMELINESS OF NIGERIA LISTED FIRMS

    Maarufah Abdulmalik Mohammed, PhD, Samira Mohammed Adimoha, PhD, Abdulkarim, Musa Mohammed, PhD
    381-398
    DOI: https://doi.org/10.57233/gujaf.v6i1.26

  • THE IMPACT OF MANAGERIAL ABILITY, REGULATORY ADAPTABILITY, AND INFORMATION SYSTEMS SOPHISTICATION ON FINANCIAL FIRM PERFORMANCE

    Nageri Kamaldeen
    399-412
    DOI: https://doi.org/10.57233/gujaf.v6i1.27