Vol. 8 No. 1 (2025): UMYU Journal of Accounting and Finance Research VOL. 8 NO. 1 June, 2025

View Vol. 8 No. 1 (2025): UMYU Journal of Accounting and Finance Research VOL. 8 NO. 1 June, 2025
Published: 2025-05-28

Articles

  • Evaluating the Impact of Risk on Financial Performance of Listed Insurance Firms in Nigeria

    Hafsat Yauri Yahaya, Monday Duniya, Mohammed Abdulmalik
    127-137
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.009

  • Budget Compliance and Public Sector Performance: A case Study of Kwara State

    Aminat Arike Ariyo-Edu
    93-112
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.007

  • Accounting Conservatism in Emerging Markets: Comparative Evidence from Nigeria and South Africa

    Gina Oghogho Olufemi
    63-78
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.005

  • Risk-Taking Behaviour and Profit Efficiency among Nigerian Listed Deposit Money Banks

    Jimoh Ibrahim, Adewumi Ramat Adedoyin, Bunmi Olawumi Agunbiade
    35-49
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.003

  • Factors that Determine Aggressive Tax Avoidance Among Listed Commercial Banks in Nigeria from 2014 To 2023: Evidence from Panel Regression Analysis

    Ahmad Tijjani Usman
    138-156
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.010

  • Spiritual Capital and Financial Performance of Deposit Money Banks Listed on the Nigerian Exchange Group (NGX)

    Emmanuel Okpe Onuh, Jide Ibikunle, Balogun Abdulrasheed
    1-22
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.001

  • Optimizing Scale Efficiency: Examining Audit Committee Size and Diligence in Nigerian Manufacturing Firms

    Osarenren Aigienohuwa, Osasogie Irowa-Omoregie
    113-126
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.008

  • Impact of Nigerian Blockchain Policy on Digital Currency Market Performance

    Suoye Igoni, Marshall Simon Ekpete
    79-92
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.006

  • Effect of Board size and Institutional Ownership on Corporate Tax Avoidance of Listed Money Banks in Nigeria

    Umar Ibrahim Salim, Babagana Abba, Jamilu Madaki, Sani Idris, Bashir Usman Mikail, Zahradeen Rabiu Ibrahim
    50-62
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.004

  • Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review

    Usman Yakubu, Bello Baba Usman, Ibrahim Aliyu Gololo
    23-34
    DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.002