Otori Oyiza, A. ., Bello, A. . and 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), pp. 49-64. doi: 10.57233/gujaf.v7i1.04.