Articles | KASU Journal of Accounting Research and Practice

11

Research Article DOI: 10.68022/kajarap.2025.52x7tyuj

IMPACT OF BOARD ATTRIBUTES ON ENVIRONMENTAL, SOCIAL AND GOVERNANCE DISCLOSURE OF ENVIRONMENTALLY SENSITIVE INDUSTRIES OF NIGERIA

Yahaya Musa^*, Anietie Charles Dikki, Mustapha Maruf

This study examines the impact of board attributes on Environmental, Social, and Governance (ESG) disclosure in environmentally sensitive industries in Nigeria. The study population consists of 150 listed companies across 11 sectors of the Nigerian Exchange Group (NGX). Employing a purposive sampling technique, 26 companies were selected from four environmentally sensitive sectors of oil and gas, ...

Jun, 2025 pp. 32-49 16 views 3 downloads

12

Research Article DOI: 10.68022/kajarap.2024.bfbtbwjp

ACCOUNTING INFORMATION AND DIVIDEND PAYOUT OF LISTED OIL AND GAS FIRMS IN NIGERIA

ANDREW GAMALIEL^*, Nuraddeen Usman Miko, BLESSING DUNIYA

A company's main goal and objective is to maximize profit in order to meet shareholder expectations for dividend payments. Any investor whether an institutional investor or an individual the goal is the maximization of expected returns from their investments to a suitable point. As such, investors will desire to invest their resources in stocks of company with a higher dividend which will eventual...

Jun, 2024 pp. 33-48 42 views 5 downloads

13

Research Article DOI: 10.68022/kajarap.2026.lu7i5pqj

ENVIRONMENTAL COST MANAGEMENT SYSTEM AND CORPORATE ECONOMIC PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Olubunmi Modupe Odugbemi^*

The study investigates the effect of environmental cost management system on corporate economic performance of listed industrial goods firms in Nigeria. The study employed longitudinal research design. Data were extracted from audited annual reports of industrial goods firms from the period of 2015 to 2024 using content analysis. The population which also is the sample size are the 13 listed indus...

Jun, 2026 pp. 37-52 23 views 2 downloads

14

Research Article DOI: 10.68022/kajarap.2026.aybyxic9

CORPORATE MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF FOOD AND BEVERAGE INDUSTRY IN SOUTHWESTERN REGION OF NIGERIA

Ojedele, Mofoluwaso Iyabode^*

Although financial performance is one of the most critical key factors in competitiveness and sustainability of manufacturing firms, there are still many food and beverage companies in the south western part of Nigeria who are facing challenges at the operational and managerial level that is threatening their financial performance. Therefore, the study examined the effect of the corporate manageme...

Jul, 2026 pp. 40-51 170 views 5 downloads

15

Research Article DOI: 10.68022/kajarap.2024.zoazojoy

OWNERSHIP STRUCTURE AND CASH HOLDING OF LISTED SERVICE FIRMS IN NIGERIA: THE MEDIATING EFFECT OF FINANCIAL LEVERAGE

Moses Babatunde Olanisebe^*, Fadheela Uba Jahun, Esther Olawumi Abiola

This study examines the mediating effect financial leverage on the relationship between ownership structure and cash holdings of listed service in Nigeria. The study employed correlational research design using data from the Nigeria Exchange Group (NGX) over the period of fourteen years (2010- 2023). Data was extracted from the annual report and accounts of the seventeen out of twenty-two listed s...

Dec, 2024 pp. 43-60 13 views 3 downloads

16

Research Article DOI: 10.68022/kajarap.2024.mb4w3xtu

VALUE ADDED TAX AND REVENUE GENERATION IN NIGERIA: A CONCEPTUAL APPROACH

CLEMENT OKO SIMON^*, HARUNA DADDA'U

The value added tax (VAT) has emerged as a significant means of generating revenue for the Nigerian Government in recent times, however with its attendant problems due to tax evasion and tax avoidance, it has continued to lower revenue. The objective of this study is to examine the contribution of value added tax to government revenue by analysing data from 1994 to 2022. The study employs secondar...

Jun, 2024 pp. 49-61 23 views 6 downloads

17

Research Article DOI: 10.68022/kajarap.2025.jiwflhan

AUDIT FIRM CHARACTERISTICS AND FINANCIAL REPORTING QUALITY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Zainab Abdulhadi^*, Nasirudeen Abubakar, murtala abdullahi

This study explores the impact of audit firm characteristics and financial reporting quality of listed industrial goods firms in Nigeria. This study uses data from eleven (11) selected firms from 2014-2023.The data were sourced from annual report of listed Industrial goods firms. Multiple regression was used to analyze the data sourced. The study revealed that audit firm independence has a positiv...

Jun, 2025 pp. 50-66 15 views 4 downloads

18

Research Article DOI: 10.68022/kajarap.2026.0q7lthab

ASSET ALLOCATION AND FINANCING INTENSITY IN A SHARIA COMPLIANT BANK: EVIDENCE FROM JAIZ BANK PLC

Abass Adekunle Adewale^*, Saheed Akande Shittu

This study examines the impact of asset allocation on financing intensity of Jaiz Bank Plc in Nigeria within the period of quarterly data from second quarter of 2016 to first quarter 2026. The study is a correlational research design which uses secondary data gathered from the published financial statements of Jaiz Bank Plc. Data analysis was done using Autoregressive Distributed Lag (ARDL) model....

Jul, 2026 pp. 52-70 103 views 11 downloads

19

Research Article DOI: 10.68022/kajarap.2026.bvdu1zav

EFFECT OF CORPORATE GOVERNANCE ON TAX PLANNING OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Amedu Jimoh Michael^*, Iliemena-Ifeanyi Rachael Okwudili

This study investigates the effect of corporate governance on tax planning among listed non-financial firms in Nigeria. Using a balanced panel dataset of 56 firms over the period 2012–2021, the study employs panel regression analysis, estimated using Fixed Effects (FE) and Random Effects (RE) models, with the Hausman specification test used to select the appropriate estimator. Tax planning is meas...

Jun, 2026 pp. 53-65 17 views 2 downloads

20

Research Article DOI: 10.68022/kajarap.2024.2y3jhvmd

MODERATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN RISK GOVERNANCE AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Shehu Abubakar^*, Rabi'u Ya'u Muhammad

The main objective of the study is to examine the moderating effect of intellectual capital on the relationship between risk governance and financial performance of listed deposit money banks in Nigeria. The population of the study consists of all deposit money banks listed on the floor of Nigerian st Exchange Group as at 31 December, 2022. The study period was twelve years from 2011 to 2022. The ...

Dec, 2024 pp. 61-72 23 views 4 downloads