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0 19 May, 2026
pg: 12
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The Nigerian financial reporting environment is characterized by a mix of regulatory requirements and corporate governance challenges that can lead to significant de...
0 19 May, 2026
pg: 11
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
Despite the regulatory frameworks and guidelines established to enhance financial reporting quality, discrepancies and shortcomings in financial disclosures continue...
0 19 May, 2026
pg: 12
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
Despite the recognition of intellectual capital, there is growing concern that many industrial firms in Nigeria are not fully leveraging their intellectual capital, ...
0 19 May, 2026
pg: 13
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The inconsistent and inadequate financial reporting can erode investor confidence. Investors rely on financial reports to make informed decisions, and when these rep...
0 19 May, 2026
pg: 14
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
This study examined moderating effect of auditor independence on financial reporting and market share prices of quoted financial firms in Nigeria. The population com...
0 19 May, 2026
pg: 15
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
Abstract
This study examines the moderating effect of audit committee meeting frequency on the relationship between auditor characteristics (audit tenure and audit firm size)...
0 19 May, 2026
pg: 15
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
Abstract
Corporate governance mechanisms, particularly board characteristics, play a pivotal role in influencing tax behaviors. This study examines the moderating effect of i...
0 19 May, 2026
pg: 13
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The practice of earnings manipulation undermines the credibility of financial reporting, leading to a misrepresentation of a firm’s financial health and potentiall...
0 19 May, 2026
pg: 12
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The study examined the firm characteristics and stock prices of quoted non-financial firms in Nigeria. The study used an ex-post facto research design. The populatio...
0 19 May, 2026
pg: 9
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The Nigerian business landscape has witnessed dynamic changes, with firms operating in an environment characterized by various challenges and opportunities. As compa...
0 19 May, 2026
pg: 11
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
This study examines the firm characteristics and financial leverage of quoted financial firms in Nigeria. The population comprises of all the quoted 49 financial fir...
0 19 May, 2026
pg: 14
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The diminished confidence in accounting information due to the prevalence of fraud and financial crimes in Nigeria has had a notable impact on investors' trust in fi...
0 19 May, 2026
pg: 12
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
Banks in Nigeria are subject to various audit processes aimed at ensuring the accuracy and reliability of their financial statements. However, concerns persist regar...
0 19 May, 2026
pg: 11
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
The financial performance of banks is critical to the stability of the broader economy, especially in developing countries like Nigeria, where banks play a central r...
0 19 May, 2026
pg: 12
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
ABSTRACT
There has been a systemic decline in the usefulness of financial information to investors over the years, as manifested by a weakening association between capital ma...
0 19 May, 2026
pg: 14
LADIRC OPEN JOURNAL SYSTEM
Contri. 60+
Abstract
Tax avoidance can yield substantial economic advantages, while also serves as a cost-effective means of financing.
Nevertheless, engaging in aggressive tax avoidanc...