Research Articles: Recent submissions

  • Effect of Taxation on Nigeria’s Economic Growth 
    KWABE, Mode Vandihe (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    In every economy, the important of revenue mobilization and allocation is key to economic growth process. This study seeks to examine the Effect of Taxation on Nigeria’s Economic Growth. The study adopts an ex-post factor ...
  • Effect of Value Added Tax on Revenue Generation in Nigeria 
    INNOCENT, Agada Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The study examined value added tax on revenue generation in Nigeria. Secondary data was sourced from the Federal Inland Revenue Service (FIRS) ranging from 2000 to 2018. In carrying out the study, Simple regression through ...
  • Nexus between the Central Bank of Nigeria’s Regulatory Framework and Global Economic Crisis 
    OKWOR, Ferdinard Odey (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This study seeks to consider the relationship between the Central Bank of Nigeria’s regulatory framework and global economic crisis, particularly, the extent to which the Central bank of Nigeria’s policies, guidelines, ...
  • Impact of Foreign Direct Investment on Development of Capital Market 
    IDEDEKUMOH, Oyonvwenadjebre Daniel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    This research work examines the relationship between foreign direct investment and capital market development with specific reference to Nigeria; given the role of FDI in promoting economic growth in emerging economies of ...
  • Effect of Revenue Loss on Government Administration in Nigeria 
    MUSA, Umar Farouk (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The objective of this study is to examine the effect of revenue loss on government administration in Nigeria. The study made used of secondary data that were gotten on company income tax and revenue generated in Nigeria ...
  • Effect of Corporate Disclosure on Earnings Management of Listed Conglomerates Firms Nigeria 
    PAM, Bunmi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    The aim of this study is to examine the influence of corporate disclosure on earnings management of listed Conglomerates in Nigeria. The secondary sources of data were employed while the panel data collected was analysed ...
  • Impact of Forensic Accounting Investigation on Public Sector Financial Crimes in Nigeria 
    BANA, Joseph O. (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 5, No. 1,, 2020-05)
    Forensic Accounting is an investigative style of accounting used to determine whether an individual or an organization has engaged in any illegal financial activities. Forensic Accounting is a rapidly growing field of ...
  • Dividend Behaviour of Deposit Money Banks: The Case of Nigeria 
    AUDU, Ilemona Omonu (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The driving force behind this study is the fact that dividend policy formulation is a subject of controversy from the theoretical point of view as well as the inherent problems that firms are practically confronted with ...
  • Effect of Foreign Direct Investment and Foreign Portfolio Investment on Foreign Exchange Rate in Nigeria 
    AKINTOYE, Olufemi Temidayo (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    Considering that the Net Inflow of Foreign Investment in Nigeria in the last thirty years from 1991 to 2020 is a negative Net worth and the Exchange rate has been on a downward slide within the same period, this paper ...
  • Dividend Policy and Financial Performance of Deposit Money Banks in Nigeria 
    ENOMATE, Blessing (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The purpose of this study was to examine the relationship between dividend policy and financial performance of deposit money banks in Nigeria. To achieve this, a review of extant theoretical and empirical literature was ...
  • Effect of Investment Portfolio Selection on Investors’ Wealth Maximization 
    OLARINDE, Blessing Fidelis (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The aim of this study is to analyze the behavior of investment portfolio and how it affects the wealth/returns of investors in Nigeria. In order to achieve this objective, the study is reduced to two null testable hypothesis, ...
  • Foreign Ownership and Firm Financial Performance of Nigerian Listed Conglomerates 
    NDAKS, Paul Bature (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    This study was undertaken to examine the relationship between foreign ownership and firm financial performance of quoted conglomerates in Nigeria. To achieve the objective, this study used panel regression model to analyse ...
  • Effect of Intellectual Capital on Performance of Multinational Companies in Nigeria 
    HARUNA, Dzugwahi (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    In recent times, intellectual capital efficiency is the driving force for performance. This study seeks to ascertain the effect of intellectual capital on the performance of multinational companies in Nigeria. The longitudinal ...
  • Effect of Cloud Accounting on the Financial Reporting Quality of SMEs in Nigeria 
    OGUNSOLA, E. Akintunde (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    Cloud accounting is seen to lead to considerable increase in productivity because it helps accountants in small and medium business to provide quality financial reporting to their customers and arrangements on their money ...
  • Foreign Direct Investment and Capital Market Development: The Moderating Impact of Inflation 
    OKOLI, Theresa; DARE, Isaac (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study examines the moderating impact of inflation on the relationship between foreign direct investment (FDI) and capital market development in Nigeriafrom 1985 to 2019. Ex-post facto research design was adopted by the ...
  • Impact of Capital Market Components on Economic Growth in Nigeria: An ARDL Approach 
    TION, Williams Aende (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study investigated the impact of capital market components on economic growth in Nigeria between 1981 and 2020. The data used for this study were sourced from CBN statistical bulletin, and World Bank development ...
  • Effect of Gender Mix on Earnings Management of Listed Foods and Beverages Firms in Nigeria 
    DANIEL, Emmanuel K.; AZA, Solomon; OLAFUSI, Olaseinde Samuel (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study is an assessment of the effect of Gender Mix on Earnings Management of listed food and beverage firms in Nigeria for the period 2011-2020. The correlational research design was adopted and the population of the ...
  • Effect of Capital Structure on Financial Performance of Listed Manufacturing Firms in Nigeria 
    LAMBE, Isaac; ARUMONA, Jonah; OGAH, Inalegwu (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    There exists divergence of opinion in literature on the relationship between capital structure and firm’s financial performance. This mix of opinions makes the direction of the relationship between debt holders and equity ...
  • Effect of Financial Leverage and Dividend Policy on Share Value of Quoted Oil and Gas Companies in Nigeria 
    DANIEL, K. Emmanuel; AMEH, Jacob; NEV, Juliet Mure (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    The study examines the impact of financial leverage and dividend policy on share value of quoted oil and gas companies in Nigeria. A total sample of eight oil and gas companies quoted on the Nigerian Stock Exchange were ...
  • Effect of Audit Quality on Earnings Management of Listed Oil and Gas Marketing Companies in Nigeria 
    ORBUNDE, Bemshima; OYEWOBI, Ifeoluwapo; MUSA, Umar Farouk (BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol 6. No 2, 2021-07)
    This study examined the effect of audit quality proxied by audit firm size, auditor industry specialization, auditor tenure, and audit committee financial expertise on earnings management represented by discretionary ...

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