Category: JABF_VOL_1_No_1

AbstractThe study investigated the effect of capital structure on performance of listed firms in the non-financial sector in Nigeria. It focused on seventy two quoted non-financial firms in Nigeria from 2014-2018 using ex-post facto research design. The measures used were long term debt and shareholders fund for capital structure, return on assets for firm performance.…

AbstractThis study examines the effects of board characteristics on internal control weakness of listed deposit money banks in Nigeria for the period of 10 years (2010 – 2019) with a view to establishing whether selected board characteristics hav effects on internal control weakness of the banks under observation. The study adopted a census approach by…

AbstractThe study investigates the relationship between environmental reporting and market value of listed non-financial firms in Nigeria. Secondary data gathered from the annual reports of the sample of fifty (50), out of the population of one hundred and twenty-eight (128) listed non-financial firms, selected through purposive sampling techniques, were analysed using content and multiple regression…

Abstract This study examines the effect of firm attributes on financial reporting timeliness of oil and gas companies listed on the Nigerian Stock Exchange for the period 2010 to 2019. A sample of 8 out of 10 firms was selected using purposive sampling. The study uses Ex-post facto research design. The proxies for firm attributes…

AbstractThis study examined the effect of corporate reporting quality on financial performance of listed manufacturing firms in Nigeria. The study employed ex-post facto research design and secondary data was collected from forty (40) manufacturing firms listed on the floor of the Nigerian Stock Exchange for the period 2014 to 2018. The data were analyzed using…

AbstractGlobal economic developments are usually characterized by environmental activities that result in problems such as growing pollution, global warming, deforestation, desertification, uncontrolled dumping of waste materials among others. These developments have increased the pressure on firms from stakeholders to disclose their efforts towards protecting the earth and its resources. In the light of these, the…

AbstractThis study explores audit committee attributes that influence the timeliness of auditor’s report of a sample of 29 finance service firms listed on Nigerian Stock Exchange for a period of five years (2014-2018). The study specifically investigates the effect of audit committee frequency of meeting and financial expertise on timeliness proxied by audit report lag.…

AbstractThis study investigated the effect of social sustainability reporting on the market value of listed manufacturing companies in Nigeria. It used an ex-post facto research design and data was collected from the annual reports and accounts of 65 manufacturing companies listed on the NSE for a period of five (5) years from 2015-2019. Social sustainability…

AbstractThe study investigates the effect of credit management practices on performance of microfinance banks in Makurdi Metropolis, Benue State-Nigeria. The study specifically sought to find out how client appraisal, credit risk control and collection policy affect performance of microfinance banks in Makurdi Metropolis. The study formulated hypotheses in line with objectives of the study. A…

Abstract:This paper investigates macroeconomic variables and profitability of listed Deposts Money Banks (DMBs) in Nigeria. The paper employed ex-post facto research design. Fully Modified Ordinary Least Square (FMOLS) model was used to investigate the relationship between macroeconomic variables and banks profitability. The population was 15 DMBs with a sample size focused on 10 leading listed…