📄 Acad. J. Stat. Math. — Volume 14, Issue 2 (2026)

Academic Journal of Statistics and Mathematics | Volume 14, Issue 2 | 2026 | 2 Articles

Open Access Double-Blind Peer Reviewed ISSN: 5730-7151 (Online)

📋 Articles — Volume 14, Issue 2

Research Article Pages 1-10

Article 1 of 2

COST EFFICIENCY AND PROFITABILITY NEXUS IN NIGERIA’S UPSTREAM OIL AND GAS SECTOR

Ebiere Tamunotonye & Michael Peremobowei

This study aims to analyze how upstream oil and gas businesses in Nigeria manage their operating costs and how it impacts their financial performance. It examines the effects on net profit margins of budgeting, cost reduction, operational efficiency improvements, and…

DOI: https://doi.org/10.5281/zenodo.20155720 • Keywords: ["Tax audit","field audit","desk audit","tax revenue","Operational cost control… •

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Research Article Pages 11-21

Article 2 of 2

ACCOUNTING FLEXIBILITY AND PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

Douglas Tamuno-Preye Victor

This study examined the impact of creative accounting practices on the financial performance of manufacturing firms in Rivers State, with a focus on the dimensions of earnings management and window dressing, and their effects on profitability and liquidity. The study…

DOI: https://doi.org/10.5281/zenodo.20155722 • Keywords: ["Creative accounting practices","Earnings management","Window dressing","finan… •

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ISSN (Print):	4052-392X
ISSN (Online):	5730-7151
Frequency:	Monthly
Access:	Open Access
Review:	Double-Blind
Publisher:	CIRD, USA
Founded:	2014
DOI Prefix:	10.15580
Current Vol.:	Vol. 17, No. 7
Articles:	634+
Impact Factor:	6.53
H-Index:	11