Zakariya Musa

Department of Accounting, ABU Business School, Ahmadu Bello University, Zaria

zachee90@gmail.com

2 Publications

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Publications 2

Research Article Vol. 11, Issue 1

IMPACT OF GOODWILL, INTANGIBLE ASSETS, AMORTISATION AND IMPAIRMENT CHARGES ON MARKET VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa^*, Amos Bukar

This study examines goodwill, amortization and impairment charges and intangible asset on the market value of listed manufacturing firms in Nigeria. The principle guiding recognition, identification, future of economic value and measurement of Goodwill have been conflicting. Amortisation and impairment charges are often significant during financial...

DOI: 10.68022/kajarap.2026.j64a967z

Jun, 2026 Vol. 11, Issue 1 18 views 1 downloads

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Research Article Vol. 10, Issue 1

MODERATING ROLE OF PROFITABILITY ON THE IMPACT OF OWNERSHIP STRUCTURE ON TAX AVOIDANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Zakariya Musa^*, Hamisu S. Kargi, Mustapha Maruf, H. S. Sambo

Tax avoidance is a scheme used by taxpayers to reduce tax liability in order to increase distributable profit for the owners to the detriment of the government. What role profitability plays in moderating how shareholders influence tax avoidance among listed manufacturing firms in Nigeria is the main focus in this study. The study targeted all 56 m...

DOI: 10.68022/kajarap.2025.6bxyrqb5

Jun, 2025 Vol. 10, Issue 1 38 views 4 downloads

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