Open Access Peer Reviewed Monthly Est. 2014

Academic Journal of Accounting and Business Management

(AJABM)
ISSN (Print): 3911-5688 | ISSN (Online): 6449-7017
7.91
Impact Factor
13
H-Index
721+
Articles
📄 Acad. J. Account. Bus. Manag. — Volume 3, Issue 2 (2022)
Academic Journal of Accounting and Business Management  |  Volume 3, Issue 2  |  2022  |  5 Articles
Open Access Double-Blind Peer Reviewed ISSN: 6449-7017 (Online)
📋 Articles — Volume 3, Issue 2
Research Article Pages 1-18
Article 1 of 5

A Banker’s Perception of the Relationship between Treasury Risk Management and Financial Performance in Nigeria

This study examined the opinions of bank staff on the relationship between treasury risk management and financial performance. The sample size for the study consisted of one hundred & fifty (150) staff of the selected deposit money banks. Primary data…

Research Article Pages 41-52
Article 2 of 5

OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA

This study examined the effect of ownership structure on earnings management of listed Oil and Gas companies in Nigeria. Data were obtained from annual financial reports and accounts of listed oil and gas firms listed on the Nigerian Stock Exchange…

Research Article Pages 19-40
Article 3 of 5

Public Financial Management and Economic Development in Nigeria

This study examined Public Financial Management (PFM) and Economic Development in Nigeria. The study specifically examined the relationship between total government revenue and economic development in Nigeria, assessed the nexus between total government expenditure and economic development in Nigeria and…

Research Article Pages 53-62
Article 4 of 5

MODERATING IMPACT OF FINANCIAL PERFORMANCE ON CAPITAL INTENSITY STRATEGY OF TAX AVOIDANCE AND CORPORATE LIQUIDITY

There is a general misconception of interpreting the implicit inverse relationship between capital allowance size and tax liability to misjudge capital intensity strategy of tax avoidance as panacea for corporate liquidity. This paper investigated the influence of capital intensity strategy…

Research Article Pages 53-60
Article 5 of 5

TAX ENFORCEMENT MEASURES AND TAX REVENUE GENERATION IN RIVERS STATE: REALITIES OF THE NEW NORMAL

This Survey is on Tax Enforcement Measures and Tax Revenue Generation in Rivers State. This study focuses on the best ways to carry out Enforcement Measures in the new normal, and the extent this could enhance revenue generation in Rivers…

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