Vol. 7 No. 1 (2022): International Journal of Accounting Research (IJAR)

Articles

• DETERMINANTS OF CORPORATE VOLUNTARY DISCLOSURES IN ANNUAL REPORTS: EVIDENCE FROM ETHIOPIAN COMMERCIAL BANKS

  Dejen Debeb Asmare, P. Viswanadham

  1-5

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• THE EFFECT OF TREASURY SINGLE ACCOUNT ON GOINGCONCERN OF DEPOSIT MONEY BANKS IN NIGERIA

  Sani Abdulrahaman Bala, Ezekiel Ajayi Oluwafemi

  7-10

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• THE QUALITY OF MANAGEMENT SCHOOLS AND SUSTAINABILITY: THE MODERATING EFFECT OF ETHICAL BEHAVIOR OF FIRMS

  Dr. Achraf GUIDARA

  11-18

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• THE IMPACT OF DEBT FINANCING ON PROFITABILITY OF NON –FINANCIAL FIRMS IN NIGERIA

  Nuonum Emeka Onyema

  19-23

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• VALUE RELEVANCE OF SUSTAINABILITY REPORTING IN THE OIL AND GAS SECTOR IN NIGERIA

  John Echobu, Oyindamola Olusegun Ekundayo, Seini Odudu Abu

  25-29

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• AN EMPIRICAL INVESTIGATION INTO THE RELATIONSHIP BETWEEN ELECTRONIC TAX MANAGEMENT SYSTEM AND TAX REVENUE COLLECTION EFFICIENCY IN SELECTED STATES IN SOUTH WEST, NIGERIA

  ADEGBIE, Folajimi Festus, ENERSON, Johnson, OLAOYE, Samuel Adebayo

  31-37

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• EFFECT OF ADVANCE PAYMENTS ON PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMES): EVIDENCE FROM NIGERIA

  Babatunde Moses Ololade

  39-44

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• MARKET POWER OF DEPOSIT MONEY BANKS AND ECONOMIC GROWTH IN NIGERIA

  Aderigha Ades George, Takon Samuel Manyo

  45-51

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• TAX REVENUE AND INFRASTRUCTURE EXPECTATION GAP IN SELECTED SUB-SAHARAN AFRICAN COUNTRIES

  DANIEL-ADEBAYO, Olugbenga, AKINTOYE, Ishola Rufus, ADEGBIE, Folajimi Festus, AJAYI-OWOEYE, Ayooluwa Olotu

  53-60

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• ACCOUNTING CONSERVATISM AND OWNERSHIP STRUCTURE IN NON-FINANCIAL LISTED FIRMS IN NIGERIA

  Chiedu Christian O, Dr. Emeka-Nwokeji, N. A, Owa Fredrick

  61-65

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• PREDICTING FINACIAL DISTRESS OF OMANI TOURISM COMPANIES DURING COVID-19 USING ZMIJEWSKI MODEL

  Ms. Samyuktha P Suresh, Ms. Arwa Salim Muslem Al Subhi, Ms. Maryam Mubarak Mohammed Al Siyabi, Ms. Amani Ahmed Mubarak Al Afari

  67-71

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