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

Articles

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

  Aminat Arike Ariyo-Edu

  93-112

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  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

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  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

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  DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.003

• 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

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  DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.001

• Impact of Nigerian Blockchain Policy on Digital Currency Market Performance

  Suoye Igoni, Marshall Simon Ekpete

  79-92

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  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

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  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

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  DOI: https://doi.org/10.61143/umyu-jafr.8(1)2025.002