OWNERSHIP STRUCTURE AND ENVIRONMENTAL DISCLOSURE PRACTICES: EVIDENCE FROM LISTED NIGERIAN INDUSTRIAL GOODS FIRMS by Olayinka Olaitan ABIDOYE, Blessing Onyi AKINDE, Eucharia Ogechukwu OKAFOR, Ayodele Adebowale ADISA

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WORKING CAPITAL AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KWARA STATE, NIGERIA by JOEL ABOYEJI ARANSIOLA

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AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF NIGERIAN DEPOSIT MONEY BANKS: THE MODERATING EFFECT OF GOING CONCERN by Johnson Kolawole OLOWOOKERE, Fatima Imike MBAH, Bolarinwa Rotimi FERUKE, Blessing Onyi AKINDE

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DETERMINANTS OF CORPORATE GOVERNANCE REPORTING AMONG LISTED NON-FINANCIAL FIRMS IN NIGERIA by Bolaji Ibrahim Abiola, Abiodun Lukuman Olaiya, Kamar Adeyemi, Abdelfattah Bolarinwa Jimoh

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Impact of Financial Literacy on Saving Decisions: Insight from Aseman Project Operated by Barkat Foundation by VAhid Moghadam, Hadi Amiri, Sahar Baharipour, Fatemeh Bagheri, Parisa GHasemian

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INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA by Salaudeen Ibrahim, Abdul-Hakeem Shuaib, Muhammed Basiru Mustapha, Benuh Adama Idris, Tunde Saka Abdulsalam

“…Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. …”
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INDEPENDENCE AND FINANCIAL EXPERTISE OF AUDIT COMMITTEE ON VOLUNTARY DISCLOSURE OF DEPOSIT MONEY BANKS IN NIGERIA by Saidu MUSA, Muhammed Kamaldeen Usman, Paul B. Ogunwole

“…The information derived from the eleven years was statistically analysed using the Generalized Linear Regression. …”
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DETERMINANTS OF CORPORATE TAX AGGRESSIVENESS IN NIGERIAN DEPOSIT MONEY BANKS by Bilikisu Roseline Yusuf, Samson Adewale Adediran

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THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA by Aisha Chado Muhammad

“…The results indicated; firm size has a consistent negative impact on both AEM and REM, with statistically significant results indicating that larger firms may face unique challenges related to financial reporting quality. …”
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Does Covid 19 affect the income of Muslim entrepreneurs? Case study of culinary MSMEs in Surakarta by Farah Dewayanti, Ari Rudatin, Andika Ridha Ayu Perdana

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Factors Influencing Knowledge and Attitudes towards Second-Hand Smoking Exposure Among University Students: An Exploratory Study by Md. Majharul Islam, Firoj Al-Mamun, Moneerah Mohammad ALmerab, Mst. Sabrina Moonajilin, Mohammed A. Mamun

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Impact of Physical and Psychological Strain on Work-Related Musculoskeletal Disorders: A Cross-Sectional Study in the Construction Industry by Abdul Kadir MSc, Riza Yosia Sunindijo PhD, Baiduri Widanarko PhD, Dadan Erwandi PhD, Sjahrul M. Nasri PhD, Bangga Agung Satrya MKM, Stevan Deby Anbiya Muhamad Sunarno PhD, Hardy Atmajaya MT, Popy Yuniar PhD, Tubagus Dwika Yuantoko MKKK, Lailatul Qomariyah PhD, Cynthia Febrina Maharani PhD

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The Combined Poisson INMA(q) Models for Time Series of Counts by Kaizhi Yu, Hong Zou

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Sublinear Expectation Nonlinear Regression for the Financial Risk Measurement and Management by Yunquan Song, Lu Lin

“…We know that nonlinear expectation, including sublinear expectation as its special case, is a new and original framework of probability theory and has potential applications in some scientific fields, specially in finance risk measure and management. Under the nonlinear expectation framework, however, the related statistical models and statistical inferences have not yet been well established. …”
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Analysis of Revenue Incentive Dynamic Mechanism of Financial Supply Chain from the Perspective of the Internet of Things by Yue Yin

“…We innovated new supply chain finance models and operating mechanisms and proposed business scenarios for supply chain finance from the perspective of blockchain. …”
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The Lomax-Claim Model: Bivariate Extension and Applications to Financial Data by Jin Zhao, Humaira Faqiri, Zubair Ahmad, Walid Emam, M. Yusuf, A. M. Sharawy

“…The uses of statistical distributions for modeling real phenomena of nature have received considerable attention in the literature. …”
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Estimating the Gerber-Shiu Expected Discounted Penalty Function for Lévy Risk Model by Yujuan Huang, Wenguang Yu, Yu Pan, Chaoran Cui

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LIQUIDITY TRAP IN THE UNITED STATES, THE EURO AREA AND JAPAN by Piotr Misztal

“…Research methods based on literature studies in macroeconomics and finance, as well as statistical methods, were used in the study. …”
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LIQUIDITY TRAP IN THE UNITED STATES, THE EURO AREA AND JAPAN by Piotr Misztal

“…Research methods based on literature studies in macroeconomics and finance, as well as statistical methods, were used in the study. …”
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LENDING RATE AND COMMERCIAL BANK LENDING IN NIGERIA by Lateef Adewale Yunusa, Mayowa Ebenezer Ariyibi, Kehinde Isiaq Olaiya, Tolulope Oyakhilome Williams

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