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Vol. 12 No. 2 (2023): ANAN Journal of Accounting
Vol. 12 No. 2 (2023): ANAN Journal of Accounting
DOI:
https://doi.org/10.70518/ajoa.v12i2
Published:
2023-12-29
Full Issue
Full Issue
Articles
CENTRAL BANK OF NIGERIA FINANCIAL INCLUSION STRATEGY: A PERFORMANCE REVIEW (2012 - 2022)
DOI:
https://doi.org/10.70518/ajoa.v12i2.01
Dr. Nwambeke, Godfrey Chinedu, Okoye, Patrick Ejike, Dr. Ulo, Fabian Udum, Nkwagu, Louis Chinedu (Author)
1-14
PDF
DIRECT TAXES AND INCOME REDISTRIBUTION IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.02
IKPONMWOSA MICHAEL IGBINOVIA, AGBONRHA-OGHOYE IMAS IYOHA (Author)
15-39
PDF
EFFECT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF SELECTED COMMERCIAL BANK IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.03
OKETAH, SHARON UGONNE, ULO, FABIAN UDUM, NWEKPA, KENNETH CHUKWUMA, NKWAGU, LOUIS CHINEDU (Author)
40-71
PDF
COMPARATIVE EFFECTS OF HISTORICAL COST ACCOUNTING AND FAIR VALUE ACCOUNTING ON EARNINGS PERFORMANCE OF QUOTED FIRMS IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.04
Jacob Sackey, PhD (Author)
72-95
PDF
EFFECTS OF TAX COMPLIANCE DETERMINANTS ON TAX EVASION IN NIGERIA: AN EMPIRICAL INSIGHT
DOI:
https://doi.org/10.70518/ajoa.v12i2.05
SANI, ALFRED ILEMONA (Author)
96-114
PDF
EFFECT OF AUDIT COMMITTEE INDEPENDENCE AND GENDER DIVERISTY ON SUSTAINABILITY REPORTING DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.06
Ojo, Lukman Olatunji, Fasua, Kayode Olusola, Yusuf Abdullahi, Abdulsalam (Author)
115-136
PDF
TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.07
Awoke, Sunday Ede, Awa, Felix Nweke, Nkwagu, Louis Chinedu, Nkwagu, Chibuike Christian (Author)
137-157
PDF
THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA
DOI:
https://doi.org/10.70518/ajoa.v12i2.08
OSEGBUE, IFEANYI FRANCIS, EGBUNIKE, PATRICK AMECHI (Author)
158-169
PDF
issn
ISSN:
2971-7949 (Online)
ISSN:
2672-4367 (Print)
Indexing and Abstracting
INDEXING
Keywords
probability of transfer
pricing audit
tax rate
shared tax information
compliance level
gender diversity
tax compliance
tax education
taxpayer
debt ratio
direct taxes
growth
logit
probit
smes
taxation
firm
loans
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