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CIRD Publications
Centre for International Research Development
Open Access Peer Reviewed Monthly Est. 2015

Journal of Accounting Information and Innovation

(JAII)
ISSN (Print): 3467-7038 | ISSN (Online): 4243-406X
6.81
Impact Factor
11
H-Index
412+
Articles
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📄 J. Account. Inf. Innov. — Volume 11, Issue 2 (2026)
Journal of Accounting Information and Innovation  |  Volume 11, Issue 2  |  2026  |  2 Articles
Open Access Double-Blind Peer Reviewed ISSN: 4243-406X (Online)
📋 Articles — Volume 11, Issue 2
Research Article Pages 12-22
Article 1 of 2

THE IMPACT OF CREATIVE ACCOUNTING PRACTICES ON THE PERFORMANCE OF MANUFACTURING FIRMS IN RIVERS STATE

AARON Clinton Chika PhD & JONAH Ngbomowa Moses PhD

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:  •  Keywords: Creative accounting practices, Earnings management, Window dressing, financial …  • 
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Research Article Pages 1-11
Article 2 of 2

OPERATIONAL COST CONTROL AND PROFITABILITY OF UPSTREAM OIL AND GAS FIRMS IN NIGERIA

OKIAKPE, Ebikefe Kenneth PhD & JONAH Ngbomowa Moses PhD & CHINDA Godstime Nyema PhD

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:  •  Keywords: Operational cost control, budgetary control, Cost reduction strategies, Operati…  • 
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