Peer-Reviewed · Open Access · International
Accounting for Sustainability
The Nigerian Journal of Accounting Research (NJAR) is a peer-reviewed academic journal published by the Department of Accounting, Faculty of Management Sciences, Ahmadu Bello University (ABU), Zaria, Nigeria. NJAR serves as a premier platform for the dissemination of rigorous, original scholarship in accounting, finance, auditing, taxation, and related disciplines.
Established 2001 as the flagship publication of one of Nigeria's foremost departments of accounting, NJAR is committed to advancing knowledge and promoting evidence-based discourse that bridges theory and practice across the African continent and the global academic community.
The study examined firm attributes and voluntary accounting disclosure of listed Money Deposit Banks (DMBs) in Nigeria.It investigates whether profitability, liquidity, leverage, firm size and firm age influence voluntary accounting disclosure of listed DMBs in Nigeria. This was necessitated by the ...
The critics’ key arguments revolve around low monetary policy transparency with regard to the real economy and the time lag between when the monetary policy changes were brought about and the time it takes to have a positive effect in the real economy. The primary objective of this study is to asses...
The sole dependency of the Nigeria economy on oil has resulted to adverse effect most especially with the incessant fall in the global price of crude oil. Lots of calls have been made to the government to come up with measures that will increase participation in the agricultural sector. This study w...
The recent corporate collapses of large organizations including banks have raised questions about the efficacy of contemporary management and fraud prevention and detective mechanisms in investigating and identifying the cause of the failure. Therefore, the study investigates the effect of pressure ...
Intellectual Capital (IC) needs to be measured by insurance entities. The inability of firms to measure and quantify intellectual capital has posed fundamental problems overtime in the value measurement of firms. This study evaluates the effect of HC and IC on the value creation of insurance firms i...
This paper investigates the relationship between corporate structure and earnings management of listed oil and gas firms in Nigeria for the period 2006 to 2015. Data was obtained from a sample of seven firms out of the population of nine firms through their annual reports and accounts. Corporate str...
Corporate governance is increasingly becoming a topical issue in Nigeria especially given the number of events that led to reforms meant to strengthen sound firm practices in the country. The events which include growth and decline in the equity market, expansion in the number of shareholders and a ...
This study explores the relationship between Accounting conservatism and investment efficiency in Nigeria. The study model examined the relationship between the independent variables (Accounting conservatism) and the dependent variable of investment efficiency, by applying the simple regression anal...
Leasing as a source of financing investments in tangible assets has made significant contribution to capital formation of firms in the Nigerian economy over the years. However, the lease finance industry in Nigeria as a whole, seeks growth in conformity with the levels obtainable in developed econom...
The objective of the study is to evaluate the effect of Shari'ah Review and Fatawa on product development of Islamic banks in Nigeria. The data is survey in nature while primary data was employed using questionnaires to collect data. Multiple regression was used as a tool of analysis. It was found t...
Editorial Board
Ahmadu Bello University Zaria
Nigeria
Editor In Chief
Ahmadu Bello University,
Nigeria
Managing Editor
Ahmadu Bello University, Zaria
Nigeria
Associate Editor
Ahmadu Bello University Zaria
Nigeria
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