Category: JABF_VOL_1_No_1

AbstractThis paper examines the impact of audit committee quality on the level of discretionary corporate governance (CG) disclosure. Specifically, the study examines the effect of audit committee independence, the audit committee financial expertise, and the audit committee size on discretionary CG disclosure. A sample of 71 listed companies in Nigeria over seven years (2011–2017) were…

AbstractThis study investigated the effect of International Financial Reporting Standards (IFRS) adoption on Foreign Direct Investment (FDI) inflow in four Anglophone Southern African countries, namely South Africa, Namibia, Eswatini, and Lesotho. The ex-post facto research design was used. Secondary data were gathered from World Development Indicators and World Governance Indicators of the World Bank, the…

AbstractThis study examines the effect of audit quality on tax compliance by listed manufacturing companies in Nigeria. The data were extracted from the annual reports and accounts of 29 sampled listed manufacturing companies from a population of 43 through filtering during the period 2009 to 2018. Audit quality was proxied by audit independence, audit tenure…

AbstractThis study examined the mediating effect of emotional intelligence on entrepreneurship education and entrepreneurial intention of students in Kaduna State University. The study is based on primary data collected from one hundred and six students using structured questionnaire. The data was analyzed using the technique of PLS path analysis. The finding of this study revealed…

AbstractSustainability reporting is fast gaining popularity and has become mandatory in several countries, however, its reporting is still voluntary in Nigeria as there are no regulations binding companies to disclose such information. This study is based on a qualitative review of existing relevant literature and studies related to sustainability reporting, legitimacy theory, reputation theory and…

AbstractThe study assessed the effect of COVID-19 pandemic on the performance of eateries in Makurdi metropolis of Benue State. A descriptive survey approach was adopted. Ten (10) eateries were selected using the convenience method. The selected eateries were Dexter’s, Ostrich, Pat Forest, Steam Fast, Tito Gate, Satisfaction, Golden Plate, Ace & Spade Sport Lounge, Father’s…

AbstractThis study examined the effect of information and communication technology on customers’ satisfaction in the power sector in Nigeria. Specifically, the study examined the effect of smart metering, consumer database indexing and electrical network mapping on customer satisfaction in Makurdi Business Unit of Jos Electricity Distribution. The survey design was adopted for the study. A…

Abstract This paper examined the effect of spiritual capital on the performance of SMEs in in Benue state. The paper specifically sought to examine the effect of business culture, business ethics, personal values, and moral reasoning on the performance of Small and Medium Enterprises (SMEs) in Benue State. A survey design was employed in gathering…

Abstract The 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…