About the Journal

Gusau Journal of Accounting and Finance (GuJAF) is a response for a timely call with a view to filling a significant research vacuum and to provide an academic platform for researchers, academics, practitioners, policy makers, Students as well as other interested parties to evaluate, share, and disseminate knowledge, professionalism, skills and experiences on areas especially contemporary issues in the field of Accounting and Finance. The Journal is the first of its kind in the Department and is expected to provide and expand the existing body of knowledge in the area of Accounting and Finance research. GUJAF is an academic, double blind peer reviewed published by the Department of Accounting and Finance, Federal University Gusau, Zamfara State Nigeria. The journal is to be published in two issues of April and October annually.

Current Issue

Vol. 6 No. 2 (2025): Gusau Journal of Accounting and Finance
Published: 2025-04-30

Articles

  • THE EFFECT OF GOVERNMENT BOND ATTRIBUTES ON CAPITAL MARKET PERFORMANCE IN NIGERIA

    Kabir AdedejiIbrahim, Dr Ibrahim Muhammed, Prof. Muhammed Habibu Sabari, Prof. Abiodun Popoola
    1-17
    DOI: https://doi.org/10.57233/gujaf.v6i2.01

  • THE EFFECT OF CORRUPTION AND TERRORISM ON THE PERFORMANCE OF THE NIGERIAN EXCHANGE

    Adedokun Rofiat, Prof. Sani Abdullahi, Dr. Ibrahim Mohammed, Prof. Ahmad Dogarawa
    18-35
    DOI: https://doi.org/10.57233/gujaf.v6i2.02

  • THE EFFECT OF RISK MANAGEMENT COMMITTEE ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Blessing Unekuojo Oguche, Luka Mailafia, Aliyu Abdullahi AHMED
    36-49
    DOI: https://doi.org/10.57233/gujaf.v6i2.03

  • THE EFFECTS OF FIRM ATTRIBUTES ON EARNINGS MANAGEMENT OF QUOTED CEMENT COMPANIES IN NIGERIA

    Umar Salim Ibrahim, Abubakar Musa, Hamisu Aisha Haruna, Oyegunle kazeem Olanrewaju, Babagana Abba, Jamilu Madaki, Fatihu Shehu Isa, Muhammad Surajo Abdulwahab
    50-62
    DOI: https://doi.org/10.57233/gujaf.v6i2.04

  • EFFECT OF BOARD ATTRIBUTES ON ENVIRONMENTAL DISCLOSURE OF LISTED MANUFACTURING FIRMS IN NIGERIA

    Obaje Salifu Mamodu, Prof. Muhammad Shehu Tijjani, Dr. Nasiru Yunusa
    63-77
    DOI: https://doi.org/10.57233/gujaf.v6i2.05

  • COMPETITOR FINANCIAL STATEMENT PERFORMANCE APPRAISAL ANDFINANCIAL PERFORMANCE OF QUOTED MANUFACTURING FIRM IN NIGERIA

    Erorogha Akpos Yikarebogha (PhD)
    78-93

  • EFFECT OF INTERNAL CONTROL COMPONENTS AND REVENUE LEAKAGE: EVIDENCE FROM FINANCIAL INSTITUTIONS IN EDO STATE, NIGERIA

    Efosa EHIMA, Otivbo Faith AMEDE
    94-109
    DOI: https://doi.org/10.57233/gujaf.v6i2.07

  • EFFECT OF INVESTORS' OVERCONFIDENCE AND MENTAL ACCOUNTING ON INVESTMENT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

    Isiaka Olalekan Lasisi, Adetokun Akeem Abiodun, PhD, Luka Mailafia, PhD, Isah Shittu, PhD, Musa Tijani. Bashir, PhD
    110-121
    DOI: https://doi.org/10.57233/gujaf.v6i2.08

  • AUDIT COMMITTEE AS A MODERATOR ON THE RELATIONSHIP BETWEEN DIVERSITYINBOARD AND ENVIRONMENTAL REPORTING OF LISTED MANUFACTURING COMPANIES IN NIGERIA

    Salvation Joshua Selven, Timkat, Nanmak Peter, Gong, Chai Deme, oshua, Rinarimam
    122-142
    DOI: https://doi.org/10.57233/gujaf.v6i2.09

  • EFFECT OF SUSTAINABILITY DISCLOSURE ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

    Oloyede Deborah Elaitan, Saidu, Ibrahim Halidu, Ph.D., UYAGU John Benjamin, Abdullahi Ya'u Usman
    143-153
    DOI: https://doi.org/10.57233/gujaf.v6i2.10

  • TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA

    Ehigie, Ikponmwosa Darlington, Jackson-Akhigbe, Beauty E (PhD), Abusomwan Rachael E. (PhD)
    154-165
    DOI: https://doi.org/10.57233/gujaf.v6i2.11

  • RELATIONSHIP BETWEEN BOARD HETEROGENEITY AND ENVIRONMENTAL PERFORMANCE IN NIGERIAN MANUFACTURING FIRMS

    Ibrahim Lawal, PhD, Habiba Ahmed Gwadabe, Audu Monday, PhD
    166-183
    DOI: https://doi.org/10.57233/gujaf.v6i2.12

  • MODERATING ROLE OF FINANCIAL INNOVATION ON THE RELATIONSHIP BETWEEN FINANCING DECISIONS AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

    Rufai Mohammed Abdulrahman
    184-206
    DOI: https://doi.org/10.57233/gujaf.v6i2.13

  • MICROFINANCE ACTIVITIES AND THEIR LONG-RUN IMPACT ON ECONOMIC GROWTH IN NIGERIA: EVIDENCE FROM ARDL ANALYSIS (1993-2023)

    BiliqeesAyoola Abdulmumin, PhD
    207-226
    DOI: https://doi.org/10.57233/gujaf.v6i2.14

  • EFFECT OF AUDIT COMPLIANCE PARAMETERS ON REGULATORY FILING TIMELINESS OF SOME SELECTED LISTED COMPANIES IN NIGERIA

    Maarufah Abdulmalik Mohammed, Ph.D, Samira MohammedAdimoha, Ph.D, Musa Abubakar Abdullahi Faragai, PhD, Abdulkarim, Musa Mohammed, Ph.D
    227-241
    DOI: https://doi.org/10.57233/gujaf.v6i2.15

  • CASH MANAGEMENT POLICIES AND ACCOUNTABILITY AMONG FEDERAL MINISTRIES, DEPARTMENTS, AND AGENCIES IN ONDO STATE, NIGERIA

    Adesanmi Timothy Adegbayibi, Toyin Emmanuel APEKO
    242-265
    DOI: https://doi.org/10.57233/gujaf.v6i2.16

  • MACROECONOMIC FUNDAMENTALS, INTERNATIONAL TRADE AND ECONOMIC GROWTH IN WEST AFRICA COUNTRIES

    Kayode David Kolawole
    266-283
    DOI: https://doi.org/10.57233/gujaf.v6i2.17

  • MACROECONOMIC VARIABLES AND STOCK MARKET PERFORMANCE IN NIGERIA

    Kayode David Kolawole
    284-294
    DOI: https://doi.org/10.57233/gujaf.v6i2.18
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