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ANALYSIS OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

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A B C D E F H I M O R S T V

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2023

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Volume Vol. 11 (1) January - June 2022

RESTRUCTURING OF THE ASSETS OF MICROFINANCE BANKS AFFECTED BY COVID 19 PANDEMIC IN NIGERIA

COMPANY INCOME TAX REFORM AND INTERNALLY GENERATED REVENUE IN NIGERIA.

RELATIONSHIP BETWEEN UNIVERSITY ENTRY REQUIREMENTS AND ACADEMIC PERFORMANCE OF ACCOUNTING STUDENTS IN NIGERIA

VALUE RELEVANCE OF PERFORMANCE DISCLOSURE AND TRANSPARENCY ON SHAREHOLDERS’ REWARD: AN EMPIRICAL INVESTIGATION OF NIGERIAN BANKS

OWNERSHIP STRUCTURE AND FINANCIAL REPORTING QUALITY OF LISTED OIL COMPANIES IN NIGERIA

DETERMINANTS OF LABOUR PRODUCTIVITY IN NIGERIA

CORPORATE GOVERNANCE AND FIRM VALUE: IS POOR CORPORATE GOVERNANCE RESPONSIBLE FOR THE PERSISTENT CRISES IN NIGERIA BANKING SECTOR?

Volume VOL. 11 (1) January - June 2022

FIRM ATTRIBUTES AND DIVIDEND PAYOUT: STUDY OF DEPOSIT MONEY BANKS LISTED IN NIGERIAN.

HUMAN RESOURCE MANAGEMENT AND SUSTAINABLE DEVELOPMENT

EFFECTS OF FISCAL AND MONETARY POLICIES ON PRIVATE SECTOR INVESTMENT IN NIGERIA

EFFECT OF AUDITOR SWITCH DECISIONS ON FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA

Volume Vol. 11(1) January - June 2022

EFFECT OF AUDITOR SWITCH DECISIONS ON FINANCIAL PERFORMANCE OF QUOTED FIRMS IN NIGERIA

HUMAN RESOURCE MANAGEMENT AND SUSTAINABLE DEVELOPMENT

EFFECTS OF FISCAL AND MONETARY POLICIES ON PRIVATE SECTOR INVESTMENT IN NIGERIA

RESTRUCTURING OF THE ASSETS OF MICROFINANCE BANKS AFFECTED BY COVID 19 PANDEMIC IN NIGERIA

COMPANY INCOME TAX REFORM AND INTERNALLY GENERATED REVENUE IN NIGERIA

RELATIONSHIP BETWEEN UNIVERSITY ENTRY REQUIREMENTS AND ACADEMIC PERFORMANCE OF ACCOUNTING STUDENTS IN NIGERIA

VALUE RELEVANCE OF PERFORMANCE DISCLOSURE AND TRANSPARENCY ON SHAREHOLDERS’ REWARD: AN EMPIRICAL INVESTIGATION OF NIGERIAN BANKS

FIRM ATTRIBUTES AND DIVIDEND PAYOUT: STUDY OF DEPOSIT MONEY BANKS LISTED IN NIGERIAN

DETERMINANTS OF LABOUR PRODUCTIVITY IN NIGERIA

OWNERSHIP STRUCTURE AND FINANCIAL REPORTING QUALITY OF LISTED OIL COMPANIES IN NIGERIA

CORPORATE GOVERNANCE AND FIRM VALUE: IS POOR CORPORATE GOVERNANCE RESPONSIBLE FOR THE PERSISTENT CRISES IN NIGERIA BANKING SECTOR?

Volume Vol. 11(2) July - December 2022

DETERMINANTS OF AUDIT QUALITY OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA

EFFECT OF RECAPITALIZATION ON ASSET QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

EFFECTS OF FORENSIC ACCOUNTING AND FRAUD DETECTION IN NIGERIAN DEPOSIT MONEY BANKS

SUKUK AS A VIABLE OPTION INSTRUMENT OF FINANCING INFRASTRUCTURAL DEVELOPMENT IN NIGERIA

BOARD OF DIRECTORS’ ATTRIBUTES AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

EFFECT OF CORPORATE GOVERNANCE ON PERFORMANCE OF QUOTED CONSUMER COMPANIES IN NIGERIA

EFFECT OF RECAPITALIZATION ON ASSET QUALITY OF QUOTED DEPOSIT MONEY BANKS IN NIGERIA

Volume Vol. 12(1) January - June 2023

EFFECT OF BOARD CHARACTERISTICS ON FINANCIAL DISCLOSURES OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

EFFECT OF BOARD NATIONALITY AND GENDER DIVERSITY ON RISK DISCLOSURE OF QUOTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

ANALYSIS OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA

EFFECT OF CREDIT FACILITIES ON THE FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA: SURVEY OF SURVIVAL STRATEGIES OF SMES IN ABA METROPOLIS ABIA STATE NIGERIA POST COVID-19

BOARD OF DIRECTORS, INSTITUTIONAL INVESTORS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIA

INTELLECTUAL CAPITAL AND EARNINGS PREDICTABILITY

EFFECTS OF BUDGET IMPLEMENTATION ON ECONOMIC GROWTH IN NIGERIA

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

Volume Vol. 12(2) July - December 2023

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

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

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

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

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

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

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

DIRECT TAXES AND INCOME REDISTRIBUTION IN NIGERIA

Volume Vol. 13(1) January - June 2024

EFFECT OF NONPERFORMING LOAN ON RETURN ON ASSET OF DEPOSIT MONEY BANK IN NIGERIA: A CASE STUDY OF FIRST BANK OF NIGERIA PLC. AND FIDELITY BANK PLC.

EFFECT OF MULTIPLE TAXATION ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES: LOGIT AND PROBIT APPROACH

ADMINISTRATIVE PENALTIES AS MODERATOR BETWEEN TAX AUDIT AND TAX COMPLIANCE: INSIGHTS FROM TAX PRACTITIONERS IN NORTHEAST NIGERIA

OWNERSHIP STRUCTURE AND THE LEVEL OF QUALITATIVE DISCLOSURES OF QUALITATIVE INFORMATION BY QUOTED NON-FINANCIAL COMPANIES IN NIGERIA

MACROECONOMIC VARIABLES AND ECONOMIC DEVELOPMENT: THE NIGERIA EXPERIENCE (2007-2021)

IMPACT OF FEDERAL COLLECTED TAXES ON ECONOMIC GROWTH OF NIGERIA

EFFECT OF ELECTRONIC BANKING ON THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

AUDITOR-FIRM CONFLICT: THEORETICAL CONCEPTS APPLICATION AND ANALYSIS OF THE POWER DYNAMICS INVOLVED.

DRIVING ORGANISATIONAL SUCCESS WITH SUSTAINABLE BUSINESS MODELS: PERCEPTION OF BUSINESS PRACTITIONERS IN SOUTH EAST, NIGERIA

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NCA

The Nigerian College of Accountancy (NCA) is a Post-graduate Professional College established under Section 8(1)(d) and Section 20 of ANAN Act. It is an educational institution in Jos established as a Training Arm of the Association of National Accountants of Nigeria (ANAN). Located in Kwall, near Jos

Editors

Professor Patrick A. Egbunike, Ph.D., FCNA

Dr. Friday E Akpan, FCNA

PRINCE TENBEBELAKUMO OMOTETE

ANTHONY MUSA GARBA

Okike Benjamin Matthew, M.Sc., FCNA

PEER REVIEW

JOA has a comprehensive peer review procedure that, in the majority of circumstances, entails a doubl-blind appraisal of the work with at least two independent reviewers and a final judgment on acceptance or rejection by the Editor who is in charge of the academic quality of what is published. Before articles are published, all submitted manuscripts go through a peer-review procedure.

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