Capital structure is an essential managerial decision as it shows how well an entity can harness available resources to achieve desirable results. This study examined the relationship between capital structure (CS) and corporate financial performance (CFP) of deposit money banks...
Open access
Research Article10.9734/cjast/2022/v41i3231816
Integrated reporting (IR) is an emerging field of corporate reporting devised for corporate entities to ensure sustainable value creation in the short, medium and long term. The major thrust of this paper therefore was to determine the extent of the adoption of integrated reporti...
Open access
Research Article10.9734/ajeba/2020/v19i130297
The purpose of this study is to examine whether provision for environmental liability is associated with earnings persistence of oil firms in Nigeria. The study also examines whether changes in provision for environmental liability is associated with earnings quality. Data from f...
Open access
Research Article10.9734/ajeba/2020/v16i130229
The purpose of this study is to examine whether decommissioning and environmental restoration estimates affect equity valuation of oil firms in Nigeria. The study also examined whether changes in these environmental liability estimates are value relevant in Nigeria. The study ana...
Open access
Research Article10.9734/jemt/2020/v26i330235
There has been increasing concern over the effect of related party transactions on the credibility of reported earnings. This is moreso in sectors that are associated with opaque practices such as the banking industry where insider loans sometimes degrade the quality of loan asse...
Open access
Research Article10.9734/cjast/2022/v41i444011
Aims: The paper examines the extent to which audit committee characteristics influence corporate governance disclosure level in the Nigerian deposit money banks. The characteristics examined are frequency of meetings, independence, financial literacy and gender diversity. Study D...
Open access
Research Article10.9734/AJEBA/2018/46100
Aims: The paper empirically investigated the effect of mandatory adoption of International Financial Reporting Standards on earnings predictability of deposit money banks and insurance firms. Study Design: It adopted ex post facto research design. Place and Duration of Study: Th...
Open access
Research Article10.9734/jemt/2019/v24i130154