Open Access Peer Reviewed Monthly Est. 2014

European Journal of Accounting, Finance and Investment

(EJAFI)
ISSN (Print): 4242-405X | ISSN (Online): 3466-7037
6.34
Impact Factor
14
H-Index
823+
Articles
📄 Eur. J. Account. Finance Invest. — Volume 12, Issue 2 (2026)
European Journal of Accounting, Finance and Investment  |  Volume 12, Issue 2  |  2026  |  4 Articles
Open Access Double-Blind Peer Reviewed ISSN: 3466-7037 (Online)
📋 Articles — Volume 12, Issue 2
Research Article Pages 44-57
Article 1 of 4

Audit attribute, firm size and earnings management of listed companies in Nigeria

Abstract The paper examined the relationship between external audit and earnings management of manufacturing companies in Nigeria. With a sample of thirteen listed manufacturing companies in the consumer goods sector for a period of seven years, and the application of the…

Research Article Pages 1-21
Article 2 of 4

INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) AND BANK PERFORMANCE IN NIGERIA

The increasing role of Information and Communication Technology (ICT) in the banking sector has transformed financial operations, customer engagement, and risk management. This study examines the effect of ICT investments on bank performance in Nigeria, with a specific focus on…

Research Article Pages 22-32
Article 3 of 4

EFFECT OF COST MANAGEMENT ON FINANCIAL PERFORMANCE OF TELECOMMUNICATION COMPANIES IN NIGERIA

This study examined the effect of cost management on the financial performance of telecommunication companies in Nigeria. The research specifically investigated budgetary control and cost reduction strategies as dimensions of cost management, and profitability and liquidity as measures of financial…

Research Article Pages 33-43
Article 4 of 4

FORENSIC ACCOUNTING TECHNIQUES AND FINANCIAL PERFORMANCE OF SELECTED CONSUMER GOODS COMPANIES IN RIVERS STATE, NIGERIA

This study investigates the effect of forensic accounting techniques on the financial performance of selected consumer goods companies in Rivers State, Nigeria. Specifically, it examines how fraud detection techniques and forensic audit procedures influence profitability and revenue efficiency and cost…

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