Otori Oyiza, A. ., Bello, A. ., & Mustapha Muhammad, B. . (2026). INTEGRATED REPORTING: THE EFFECT OF BOARD CHARACTERISTICS ON MULTIPLE CAPITAL DISCLOSURE BY LISTED DEPOSIT MONEY BANKS IN NIGERIA. Gusau Journal of Accounting and Finance, 7(1), 49-64. https://doi.org/10.57233/gujaf.v7i1.04