Vol. 6 No. 3 (2025): Gusau Journal of Accounting and Finance

Published: 2025-10-20

Articles

  • ASSET STRUCTURE, FINANCING DECISIONS, AND SCALE EFFECTS AS DETERMINANTS OF FIRM PERFORMANCE IN EMERGING MARKETS: INSIGHTS FROM NIGERIAN CONSUMER GOODS FIRMS

    Kayode David Kolawole, PhD
    1-14
    DOI: https://doi.org/10.57233/gujaf.v6i3.01

  • DETERMINANTS OF MOBILE MONEY ADOPTION IN NIGERIA: AN EMPIRICAL STUDY BASED ON TAM

    Biliqees A. Abdulmumin
    15-28
    DOI: https://doi.org/10.57233/gujaf.v6i3.02

  • PUBLIC DEBT, DEBT SERVICING, AND ECONOMIC GROWTH IN NIGERIA

    Abdulrasaq Mustapha
    29-42
    DOI: https://doi.org/10.57233/gujaf.v6i3.03

  • EFFECT OF CREDIT RISKS ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

    Bojo Abdullahi, Haruna Muhammad Musa , Mustapha Muhammad Bagudo
    43-54
    DOI: https://doi.org/10.57233/gujaf.v6i3.04

  • CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA: MODERATING ROLE OF CORPORATE GOVERNANCE

    OLORUNTOBA OYEDELE
    55-64
    DOI: https://doi.org/10.57233/gujaf.v6i3.05

  • TRADE BALANCE, EXPORT DIVERSIFICATION AND ECONOMIC RESILIENCE IN WEST AFRICA

    Taiwo A. Muritala
    65-80
    DOI: https://doi.org/10.57233/gujaf.v6i3.06

  • EXPLORING THE INFLUENCE OF FINANCIAL INCLUSION AND HUMAN CAPITAL DEVELOPMENT ON ECONOMIC GROWTH: AN ANALYSIS OF NIGERIA'S ECONOMIC INDICATORS

    Biliqees A. Abdulmumin
    81-94
    DOI: https://doi.org/10.57233/gujaf.v6i3.07

  • INFLATION, INTEREST RATES AND SME PROFITABILITY IN NIGERIA: A DECADE OF EVIDENCE

    Oloruntoba Oyedele
    95-106
    DOI: https://doi.org/10.57233/gujaf.v6i3.08

  • CAPITAL FLIGHT IN THE POST-PANDEMIC ERA: MACROECONOMIC AND POLITICAL DRIVERS IN SOUTH AFRICA

    Abdulrasaq Mustapha
    107-117
    DOI: https://doi.org/10.57233/gujaf.v6i3.09

  • EDUCATIONAL ATTAINMENT AND EARNINGS INEQUALITY IN SOUTH AFRICA

    Nasiphi Mvango, Abieyuwa Ohonba
    118-137
    DOI: https://doi.org/10.57233/gujaf.v6i3.10

  • EFFECT OF PRESUMPTIVE INCOME TAX ON MICRO, SMALL AND MEDIUM ENTERPRISES (MSMES) TAX COMPLIANCE IN BAUCHI STATE, NIGERIA

    Abdulhamid Ellawule, Umar Aliyu Aliyu, Idriss Saidu Lampo
    138-147
    DOI: https://doi.org/10.57233/gujaf.v6i3.11

  • SUSTAINABILITY OF HANDCRAFTED LEATHERWORK IN ZAMFARA STATE, NIGERIA: ADDRESSING VALUE-CHAIN CONSTRAINTS AND CULTURAL HERITAGE LOSS

    Abubakar Muhammad, Prof. Yahaya A. Zakari
    148-162
    DOI: https://doi.org/10.57233/gujaf.v6i3.12

  • A REVIEW OF ENVIRONMENTAL REPORTING PRACTICES AMONG LISTED OIL AND GAS FIRMS IN NIGERIA

    Akinyomi Oladele John, Bamwa Blessing, PhD
    163-177
    DOI: https://doi.org/10.57233/gujaf.v6i3.13

  • STOCK MARKET DEVELOPMENT AND PERFORMANCE OF THE MANUFACTURING SECTOR: EVIDENCE FROM NIGERIA

    AIGBODIOH, Cyprian Oshiokpekai, PhD
    178-192
    DOI: https://doi.org/10.57233/gujaf.v6i3.14

  • EFFECT OF ELECTRONIC BANKING ON PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

    Kayode David KOLAWOLE, PhD
    193-199
    DOI: https://doi.org/10.57233/gujaf.v6i3.15

  • INSTITUTIONAL PRESSURE AND STRATEGIC COST MANAGEMENT IMPLEMENTATION IN NIGERIAN AGRICULTURAL FIRMS

    Muhammed Lawal, SUBAIR, PhD, Lawal, SAHEED, Sodiq SALAUDEEN
    200-213
    DOI: https://doi.org/10.57233/gujaf.v6i3.16

  • DIGITAL TRANSFORMATION AND COMPETITIVE ADVANTAGE IN NIGERIAN NORTH-WESTERN PRIVATE UNIVERSITIES: THE ROLE OF ORGANIZATIONAL AGILITY

    Ibrahim Lawal, Habiba Ahmed Gwadabe
    214-236
    DOI: https://doi.org/10.57233/gujaf.v6i3.17

  • EARNINGS INCENTIVES AND EMPLOYEE PERFORMANCE OF LISTED INSURANCE FIRMS IN NIGERIA

    Adesanmi Timothy ADEGBAYIBI
    237-251
    DOI: https://doi.org/10.57233/gujaf.v6i3.18

  • EVALUATING THE DUAL ROLE OF CARBON PRICING IN ENVIRONMENTAL PERFORMANCE AND INNOVATION OF CANADIAN PROVINCES USING A DIFFERENCE-IN-DIFFERENCES ANALYSIS

    Adedeji Daniel GBADEBO
    252-269
    DOI: https://doi.org/10.57233/gujaf.v6i3.19

  • BOARD CAPABILITY, INTELLECTUAL CAPITAL AND FORWARD-LOOKING INFORMATION DISCLOSURE IN LISTED MANUFACTURING FIRMS IN NIGERIA

    TITILAYO MOROMOKE OLADEJO
    270-283
    DOI: https://doi.org/10.57233/gujaf.v6i3.20

  • TOWARDS ENVIRONMENTAL SUSTAINABILITY: EVALUATING THE ROLE OF ENERGY CONSUMPTIONAND URBANIZATION ON CARBON EMISSION IN NIGERIA

    Ahmed Oluwatobi ADEKUNLE
    284-296
    DOI: https://doi.org/10.57233/gujaf.v6i3.21