Articles | KASU Journal of Accounting Research and Practice

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Research Article DOI: 10.68022/kajarap.2026.xwzgurnv

FINANCING DECISIONS AND FIRM VALUE: EMPIRICAL EVIDENCE FROM LISTED MANUFACTURING FIRMS IN NIGERIA

Salaudeen Toheeb^*, Ogidi Samson Olofu, Oriaje Benjamin Caleb

The consequence of economic uncertainties is reflected in the fluctuating shareholder value of firm in the Nigeria manufacturing sector. The sector experienced a severe decline in general operation, shock in earnings and breach of debt covenant which was primarily attributed to a reduction in disposable earnings of customers, supply chain blockage, exchange rate fluctuation, continuous naira deval...

Jul, 2026 pp. 90-105 125 views 6 downloads

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Research Article DOI: 10.68022/kajarap.2026.djg8osb9

FINANCIAL PERFORMANCE AND SHARE PRICE OF LISTED MANUFACTURING FIRMS IN NIGERIA: THE MODERATING ROLE OF FAIR VALUE ACCOUNTING

Babatunde Moses Ololade^*, Moses Olumuyiwa Ojo

The study examines the moderating role of fair value accounting on the nexus between financial performance and share price of listed Nigerian manufacturing companies. The study explores 18 manufacturing companies listed on the Nigerian Exchange Group (NGX) spanning from 2017 to 2023. Secondary data was obtained from the annual audited report and accounts of the listed firms, which were available o...

Jul, 2026 pp. 143-154 37 views 5 downloads

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Research Article DOI: 10.68022/kajarap.2026.1z1qo79f

TAX REVENUE AND ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM COMPANY INCOME TAX, VALUE ADDED TAX AND TERTIARY EDUCATION TAX

Olajumoke R. Ogunniyi^*, Olusola Dahunsi

The study focuses on the effect of tax revenue on Nigeria's economic growth period from 2010 to 2022, which has not gained attention in previous studies. In this study, three major taxes, namely company income tax (CIT), value added tax (VAT), and tertiary education tax (TET) are identified, with gross domestic product (GDP) as the measure of growth. Fully modified ordinary least squares (FMOLS) i...

Jul, 2026 pp. 124-142 94 views 5 downloads

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Research Article DOI: 10.68022/kajarap.2026.im2ft4p1

IMPLICATIONS OF ARTIFICIAL INTELLIGENCE ADOPTION AND CORPORATE GOVERNANCE MECHANISMS: A COMPARATIVE EMPIRICAL STUDY OF EUROPEAN UNION, CHINA, AND NIGERIA

Mohammed Ramon Samuel^*, Fatogun Olukunle Ibukun, Ajibade Elizabeth Tobiloba

Artificial Intelligence (AI) has become a disruptive technology with the potential of transforming corporate governance (CG) by increasing transparency, monitoring effectiveness, and decision-making quality. Though its use is rapidly spreading throughout the world, there remain substantial differences in the governance impacts that arise from AI in advanced economies compared to those in developin...

Jul, 2026 pp. 106-123 39 views 6 downloads

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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 98 views 8 downloads

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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. 40-51 166 views 4 downloads

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Research Article DOI: 10.68022/kajarap.2026.vipen2ok

FINANCIAL LEVERAGE AND DIVIDEND POLICY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Adekunle Kikelomo J^*, Fatoki Olawale J, Ogidan Oladapo I

This study investigated the impact of financial leverage on dividend policy of quoted industrial goods firms in Nigeria. This paper examined the influence of debt-to-equity ratio (DER), debt-to-asset ratio (DAR), and interest coverage ratio (ICR) on dividend per share. Correlational research design was adopted and employed secondary panel data obtained from the audited financial statements of ten ...

Jul, 2026 pp. 27-39 111 views 5 downloads

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Research Article DOI: 10.68022/kajarap.2026.tm1cc7r2

ENVIRONMENTAL AUDITING AND ENVIRONMENTAL PERFORMANCE OF LISTED COMPANIES IN SUB-SAHARAN AFRICAN COUNTRIES

Adeusi Amos Sunday^*, Adegbayibi Timothy Adesanmi, Gbadamosi Racheal Modope

Assurance services are encapsulated in environmental auditing of corporate entity in order to assured or attested to the credibility of environmental compliance of corporate entity to the environmental stakeholders and to authenticate their environmental performance. Thus, the study examined the effect of environmental auditing on the environmental performance of listed companies in Sub-Saharan Af...

Jul, 2026 pp. 1-26 152 views 14 downloads

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Research Article DOI: 10.68022/kajarap.-1.mcbuli9d

FORENSIC ACCOUNTING, FRAUD ANALYSIS, INVESTIGATION AND PREVENTION: A CASE OF DEPOSIT MONEY BANKS IN NIGERIA

Olufemi Adesina^*, Tolulope Adesina, Aderonke Bolade

The study examines the role of forensic accounting in detecting, analysing, investigating and preventing fraud in Nigerian Deposit Money Banks (DMBs). The banking sector is the most vulnerable industry in Nigeria to fraud with the Nigeria Deposit Insurance Corporation (NDIC) reporting cumulative losses in the sector from 2019 to 2023 has surpassed ₦150 billion. The study was of a convergent mixed ...

Jul, 2026 pp. 155-167 9 views 9 downloads

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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