142 articles
141
Research Article DOI: 10.68022/kajarap.2026.qrckzi5j

BOARD CHARACTERISTICS AND DIVIDEND POLICY OF LISTED OIL AND GAS FIRMS IN NIGERIA: A MODERATING ROLE OF AUDIT COMMITTEE TENURE

Talitha-Cum Sunday Maikasuwa*, Abdullahi Murtala, Hussaini Bala

This study examined the effect of board characteristics on the dividend policy of listed oil and gas firms in Nigeria, with audit committee tenure serving as a moderating variable. The study was anchored on the Stewardship Theory. A correlational research design was adopted, while secondary data were obtained from the audited annual reports and accounts of all seven listed oil and gas firms on the...

Jun, 2026 pp. 637-652 34 views 1 downloads
142
Research Article DOI: 10.68022/kajarap.2026.vgx6l0sh

DIGITAL CURRENCIES AND ACCOUNTING PROCEDURES: A CONCEPTUAL REVIEW

Adetifa Gideon Bamidele*, Worimegbe Temitope Mariam

Digital currencies and assets (which include cryptocurrencies, central bank digital currencies, among others) are reorganizing financial systems globally and accounting is evolving accordingly. They are difficult to recognize, measure, value, and disclose in financial statements because they are decentralized, subject to price volatility, and technologically complex. This study offers a discussion...

Jun, 2026 pp. 653-665 123 views