Articles 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 NIGERIAEFFECT 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-19BOARD OF DIRECTORS, INSTITUTIONAL INVESTORS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED NON-FINANCIAL FIRMS IN NIGERIAINTELLECTUAL CAPITAL AND EARNINGS PREDICTABILITYEFFECTS OF BUDGET IMPLEMENTATION ON ECONOMIC GROWTH IN NIGERIA THE MODERATING EFFECT OF FIRM SIZE ON TAX SAVING AND INVESTMENT EXPENDITURE IN NIGERIA