Sulaiman Umar Musa

Department of Accounting Kaduna State University, Kaduna, Nigeria

musa281@kasu.edu.ng

2 Publications

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Publications 2

Research Article Vol. 12, Issue 1

AN EMPIRICAL EVIDENCE ON THE DETERMINANTS OF ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: APPLICATION OF DIFFUSION OF INNOVATION THEORY

SULAIMAN UMAR MUSA^*

This empirical study examines the determinants of International Public Sector Accounting Standards (IPSAS) adoption among Ministries, Departments, and Agencies (MDAs) in Kaduna State, Nigeria, using the Diffusion of Innovation (DOI) theory. Specifically, it investigates the influence of relative advantage, compatibility, complexity, trialability, a...

DOI: 10.68022/kjms.2026.g2it4ejz

Jun, 2026 Vol. 12, Issue 1 18 views 7 downloads

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Research Article Vol. 11, Issue 2

CAPITAL STRUCTURE AND FIRM VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA

SULAIMAN UMAR MUSA^*, Abubakar Adamu, Murtala Abdullahi, Nasiruddeen Abubakar

This study investigates the effect of capital structure on the firm value of listed manufacturing firms in Nigeria between 2015 and 2024. The study specifically examines the impact of equity financing and debt financing on firm value, measured using Q. The research is anchored on the traditional theory of financial structure, which posits the exist...

DOI: 10.68022/kjms.2025.fk46wa72

Dec, 2025 Vol. 11, Issue 2 12 views 6 downloads

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