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CIRD Publications
Centre for International Research Development
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
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📄 Eur. J. Account. Finance Invest. — Volume 12, Issue 4 (2026)
European Journal of Accounting, Finance and Investment  |  Volume 12, Issue 4  |  2026  |  2 Articles
Open Access Double-Blind Peer Reviewed ISSN: 3466-7037 (Online)
📋 Articles — Volume 12, Issue 4
Research Article Pages 13-24
Article 1 of 2

THIN CAPITALISATION AND FINANCIAL REPORTING QUALITY IN INDUSTRIAL GOODS COMPANIES IN NIGERIA

JONAH Ngbomowa Moses PhD & CHINDA Innocent Ezinwene PhD

This study investigates the effect of thin capitalisation on financial reporting quality of industrial goods companies listed on the Nigerian Stock Exchange. Thin capitalisation, measured through debt-to-equity ratio (DER) and interest expense to total debt (IETD), represents excessive reliance on…

DOI:  •  Keywords: Thin Capitalisation, Financial Reporting Quality, Debt-to-Equity Ratio, Earning…  • 
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Research Article Pages 1-12
Article 2 of 2

EFFECT OF ACCOUNTING PRACTICES ON REVENUE GENERATION IN NIGERIAN LOCAL GOVERNMENT

JONAH Ngbomowa Moses PhD & NWABA Evans PhD & CHINDA Innocent Ezinwene PhD

This study examined the effect of accounting practices on revenue generation in Nigerian local governments, with a focus on budgetary control and internal audit practices as dimensions of independent variables and revenue collection efficiency and revenue growth as dimension of…

DOI:  •  Keywords: Accounting Practices, Budgetary Control, Internal Audit, Revenue Generation, Lo…  • 
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