Vol. 12 No. 2 (2023): ANAN Journal of Accounting

DOI: https://doi.org/10.70518/ajoa.v12i2
Published: 2023-12-29

Full Issue

Articles

  • CENTRAL BANK OF NIGERIA FINANCIAL INCLUSION STRATEGY: A PERFORMANCE REVIEW (2012 - 2022)

    Dr. Nwambeke, Godfrey Chinedu, Okoye, Patrick Ejike, Dr. Ulo, Fabian Udum, Nkwagu, Louis Chinedu (Author)
    1-14
    DOI: https://doi.org/10.70518/ajoa.v12i2.01

  • DIRECT TAXES AND INCOME REDISTRIBUTION IN NIGERIA

    IKPONMWOSA MICHAEL IGBINOVIA, AGBONRHA-OGHOYE IMAS IYOHA (Author)
    15-39
    DOI: https://doi.org/10.70518/ajoa.v12i2.02

  • EFFECT OF CAPITAL STRUCTURE ON FINANCIAL PERFORMANCE OF SELECTED COMMERCIAL BANK IN NIGERIA

    OKETAH, SHARON UGONNE, ULO, FABIAN UDUM, NWEKPA, KENNETH CHUKWUMA, NKWAGU, LOUIS CHINEDU (Author)
    40-71
    DOI: https://doi.org/10.70518/ajoa.v12i2.03

  • COMPARATIVE EFFECTS OF HISTORICAL COST ACCOUNTING AND FAIR VALUE ACCOUNTING ON EARNINGS PERFORMANCE OF QUOTED FIRMS IN NIGERIA

    Jacob Sackey, PhD (Author)
    72-95
    DOI: https://doi.org/10.70518/ajoa.v12i2.04

  • EFFECTS OF TAX COMPLIANCE DETERMINANTS ON TAX EVASION IN NIGERIA: AN EMPIRICAL INSIGHT

    SANI, ALFRED ILEMONA (Author)
    96-114
    DOI: https://doi.org/10.70518/ajoa.v12i2.05

  • EFFECT OF AUDIT COMMITTEE INDEPENDENCE AND GENDER DIVERISTY ON SUSTAINABILITY REPORTING DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

    Ojo, Lukman Olatunji, Fasua, Kayode Olusola, Yusuf Abdullahi, Abdulsalam (Author)
    115-136
    DOI: https://doi.org/10.70518/ajoa.v12i2.06

  • TRANSFER PRICING AUDIT AND TAX COMPLIANCE LEVEL OF MULTINATIONAL COMPANIES IN NIGERIA

    Awoke, Sunday Ede, Awa, Felix Nweke, Nkwagu, Louis Chinedu, Nkwagu, Chibuike Christian (Author)
    137-157
    DOI: https://doi.org/10.70518/ajoa.v12i2.07

  • THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA

    OSEGBUE, IFEANYI FRANCIS, EGBUNIKE, PATRICK AMECHI (Author)
    158-169
    DOI: https://doi.org/10.70518/ajoa.v12i2.08