TABLE OF CONTENTS

EFFECT OF SPIRITUAL CAPITAL ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMES) IN BENUE STATE Justin Iorakpen Iorun PhD, FCAand Michael Iorlaha    –           –           –           –           1

EFFECT OF AUDITOR INDEPENDENCE ON EARNINGS MANAGEMENT OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA Azende Terungwa PhD and Ganyam Amos Iorcher        –           –           –           –           10

MARKETING STRATEGIES AND SALES PERFORMANCE OF SMALL-SCALE ENTERPRISES IN BENUE STATE, NIGERIA Anthonia Uloko PhD, Cynthia Unekwu Alogwuja PhD and Helen Emiene Ikwue       21

EFFECT OF JOB STRESS ON JOB PERFORMANCE AMONG STAFF OF BENUE LINKS LIMITED MAKURDI: THE MEDIATING ROLE OF JOB STRESS NEUTRALIZATION Dr. Nguwasen Kwahar        –           –           –           –           –           –                      –           33

EFFECT OF FIRM AGE ON THE CAPITAL STRUCTURE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA John Ayoor Ivungu, Amos I. Ganyam, Evelyn Iember Ashiko and Terngu Iorhee       46

APPLICABILITY OF ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN NIGERIAN UNIVERSITIES: LESSON FROM LITERATURE Jacob O. Ame FCA, PhD, Iheonkhan, Samuel Iyere PhD and Anthony Idoko Onoja PhD             –           –           –           –           –           –           –           54

CONTRIBUTION OF ENTREPRENEURSHIP TO SUSTAINABLE ECONOMIC GROWTH IN NIGERIA Patience Ote Ola, Theresa Ekpe Oto, Ochanya Blessing Adegbe and Nick Urube Ola         –           –           –           –           –           –           –           –           –           61

EFFECT OF ORGANIZATIONAL STRUCTURE ON THE PERFORMANCE OF EMPLOYEES IN BENUE STATE UNIVERSITY, MAKURDI-NIGERIA Philip Dewua, Aja David Okpabi and Aidi Paul Aidi                   –           –           –           72

EFFECT OF ENVIRONMENTAL AND SOCIAL REPORTING ON MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA Jennifer M.  Ipevnor, Prof. Ioraver N.  Tsegba, Dr. Kwaghfan Aondoakaa, and Dr. Patrick I. Zayol       –           –           –           –           –           –           –           –           88

THE TRILOGY OF 2004 BANK CONSOLIDATION POLICY, POST 2004 BANK PERFORMANCE AND THE MEDIATION OF INSECURITY IN NIGERIA Jerome Terhemba Andoholand Chile Vitalis Fanen        –           –           –           –           101

EFFECT OF FOREIGN DIRECT INVESTMENT ON FINANCIAL STABILITY IN NIGERIA Arumona Okpe Jonah, Kolawole Ebire, Lucky O. Onmonya and Patrick Olasehinde Daniels              –           –           –           –           –           –           –           118

EFFECT OF RISING COST OF EDUCATION ON ADMINISTRATION OF PUBLIC SECONDARY SCHOOLS IN MAKURDI EDUCATION ZONE OF BENUE STATE, NIGERIA Bua Felix Terhile PhD, Matthew Odah Otuji and Joseph Monkom Ayima        –           130

BOARD ATTRIBUTES AND HUMAN CAPITAL DISCLOSURE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA John Dollay Adigizey PhD               –           –           –           –           –           –           –           143

ENVIRONMENTAL REPORTING AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA: THE MEDIATING PERSPECTIVE OF INVESTMENT Joseph Bem Utile, Dr. Ame, J. O and Prof. Mainoma, M. A.       –           –           –           157

PERCEIVED EFFECTS OF REWARDS AND REMUNERATIONS ON RESULT-ORIENTED SCHOOL ADMINISTRATION IN KWANDE LOCAL GOVERNMENT AREA OF BENUE STATE, NIGERIA Felix Terhile Bua PhD, Florence Nguvan Bua and Emmanuel Achibong Abah –           167

IMPACT OF BANKS’ LIQUID ASSETS REGULATION ON REAL SECTOR FINANCING IN NIGERIA Tagher Ajekwe, Timothy Tyona and John Mark Korna             –           –           –           –           179

AUDITOR ROTATION, AUDIT COMMITTEE INDEPENDENCE AND STOCK RETURNS OF CONSUMER GOODS FIRMS IN NIGERIA Emmanuel Igbawase Abanyamand Hanatu Sabo Ahmad           –           –           –           189

IMPACT OF TREASURY SINGLE ACCOUNT ON PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA Luper Iorpev PhD, Theresa Ekpe Oto PhD and John Ijale Ogbaji         –           –           202