Volume 12, No. 3 (2025)

Articles in this Issue

• THE FINANCIAL IMPLICATIONS OF ACCOUNTING CONSERVATISM IN INDUSTRIAL SECTOR COMPANIES
  Authors: Temitope Abah-Marcus Abah-Marcus

  The study examined the effect of accounting conservatism on reported performance of firms listed in the industrial sector. The study adopted the ex-post facto research design, which allows data existing in records of the company to be extracted. The ...

  Published: August 13, 2025
• THE RELATIONSHIP BETWEEN IFRS COMPLIANCE AND FOREIGN INVESTMENT TRENDS IN NIGERIA
  Authors: Chukwuebuka Daniel Nwosu Nwosu

  The study examined impact of International Financial Reporting Standard (IFRS) on foreign equity investment in Nigeria. The specific objectives were to examine the impact of International Financial Reporting Standard (IFRS) on foreign equity investme...

  Published: August 13, 2025
• THE FINANCIAL BENEFITS OF INTELLECTUAL CAPITAL INVESTMENT IN NIGERIAN BANKING INSTITUTIONS
  Authors: Nsikak Emmanuel Udoh Udoh

  The competitive environment has ignited a shift in the mode of operations of financial institutions especially banks, making it to become one of the most knowledge-based industry. A vital component in this industry currently, is the knowledge capital...

  Published: August 13, 2025