Vol. 5 No. 2 (2025): MALETE JOURNAL OF ACCOUNTING AND FINANCE

View Vol. 5 No. 2 (2025): MALETE JOURNAL OF ACCOUNTING AND FINANCE

Published: 2025-06-29

Articles

PRELIMINARY PAGES

i - x
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DIGITALIZATION OF TAX SYSTEMS AND TAX REFORMS IN NIGERIA: A CONCEPTUAL DISCOURSE

Sebastine Abhus OGBAISI, Michael IBIFUNMILOLA (Author)

1-8
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EFFECTIVENESS OF MICROFINANCE BANK INITIATIVES IN PROMOTING SUSTAINABLE LIVELIHOOD PRACTICES AMONG FARMERS IN KWARA STATE, NIGERIA

O.J Yusuf, L.K Olatinwo, Z.T Saka, M.J Wahab, I.A Akintola (Author)

9 - 23
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CONCEPTUALIZATION OF eNAIRA’S PROSPECTS ON NIGERIA’S MACROECONOMIC CHALLENGES

Damilola Omolabake Arotile, Ajepe Ayobami Oluwatoyin (Author)

24 - 40
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WOMEN LEADERSHIP, REGIONAL GOVERNMENT INFORMATION SYSTEM AND LOCAL GOVERNMENT FINANCIAL PERFORMANCE IN WAKATOBI REGENCY, INDONESIA

Abdul Syukur, Endar Pituringsih, Ayudia Sokarina (Author)

41 - 55
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CORPORATE GOVERNANCE AND COMPANY’S VALUE: MODERATING ROLE OF ENTERPRISE RISK DISCLOSURE AMONG LISTED BANKS IN INDONESIA

Nadia Ersy Mithasari, Prof. Dr. H. Akram, Dr. Siti Aisyah Hidayati (Author)

56 - 67
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MACROECONOMIC DETERMINANTS OF MICROFINANCE BANKS’ CAPITAL STRUCTURE IN NIGERIA

Alade Ayodeji Ademokoya, Saheed Olayinka, Olusegun Oni Opeyemi (Author)

68 - 83
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CAPITAL STRUCTURE MANAGEMENT PRACTICES AND MARKET VALUE OF NIGERIA LISTED MANUFACTURING FIRMS

Oluwatimileyin Esther ADENLE, Aderemi Olalere ADEBAYO, Peter Sunday DARAMOLA (Author)

85 - 100
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EFFECT OF BOARD ATTRIBUTES ON CORPORATE TAX PLANNING AMONG LISTED MANUFACTURING COMPANIES IN NIGERIA

Saheed Lawal (Author)

101 - 115
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AUDIT ASSURANCE AND MITIGATION OF FINANCIAL STATEMENTS AMBIGUITIES: AN EXPLORATORY RESEARCH

Sani Alfred Ilemona (Author)

116 -125
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EFFECT OF CONOIL PLC’S LIQUIDITY ON ITS PROFITABILITY: EVIDENCE FROM NIGERIA

Oyetola Bukunmi Oyelakun, Oluseyanu Olamide Olayemi, Elizabeth Adeola Julius, Abdul-lateef Ayomide Ibrahim (Author)

126 - 138
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UNLOCKING INDUSTRIAL GROWTH IN WEST AFRICA: HOW FINANCIALIZATION AND TECHNOLOGICAL INNOVATION SHAPE THE FUTURE

Oluwafemi Emmanuel ADEWUMI, Sodiq Olaiwola Jimoh, Muftah Abdul Shitu (Author)

139 - 152
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AUDITING SYSTEMS AND FINANCIAL INFRACTIONS AMONGST GOVERNMENT ENTITIES IN KWARA STATE

Yusuf Alabi Olumoh, Mubaraq Sanni, Khadijat Omolara Babalola, Fatimah Zahra Uthman, Mubarak Olayiwola Sanni (Author)

153 - 167
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ROLE OF TAX INCENTIVES IN PROMOTING ENTREPRENEURIAL DEVELOPMENT: A STUDY OF SMES IN LAGOS, NIGERIA

ADEDIPE Oluwaseyi Ayodele (Author)

168 - 181
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EFFECT OF PONZI SCHEMES ON FINANCIAL LOSSES IN NIGERIA: LESSONS FROM THE PAST AND RECENT SCAMS

ADEWALE Abass Adekunle (Author)

182 - 204
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EMPLOYEE OUTPUT OF SELECTED DEPOSIT MONEY BANKS IN OGUN STATE, NIGERIA: THE ROLE OF WORKPLACE HEALTH AND SAFETY

DOGO Edafe Bawa, FRANCIS-ODII Mercy Ijeuru, ARIYO Oluwajuwon Gabriel, FELIX-NWAKALAMBA Mercy Olohigbe (Author)

205 - 216
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BANK-SPECIFIC FACTORS AND LENDING BEHAVIOUR IN SUB-SAHARAN AFRICA

Ibrahim Bello Abdullahi, Hussain Umar (Author)

217 - 230
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MACROECONOMIC DYNAMICS AND AGRICULTURAL SECTOR PERFORMANCE: A COMPARATIVE ANALYSIS OF SELECTED ECONOMIES IN AFRICA

Toluwa Celestine Oladele, Roseline Oroboghae Ozegbe (Author)

231 - 245
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OPERATIONAL RISK MANAGEMENT PRACTICES AND PERFORMANCE: EVIDENCE FROM NON-INTEREST LISTED DEPOSIT MONEY BANK IN NIGERIA

Mujeeb Adegoke (Author)

246 - 256
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EARNINGS MANAGEMENT AND TIMELINESS OF FINANCIAL REPORTS AMONG LISTED NIGERIAN FINANCIAL SERVICES FIRMS

Olubunmi Veronica Ologun (Author)

257 - 270
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RISK MANAGEMENT AND FINANCIAL REPORTING QUALITY OF ORGANISED COOPERATIVE SOCIETIES IN SOUTH-WEST, NIGERIA

Olubunmi Modupe ODUGBEMI, Muyiwa Ezekiel ALADE (Author)

271 - 286
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CONTINGENCY FACTORS AND FINANCIAL SUSTAINABILITY OF PHARMACEUTICAL FIRMS IN NIGERIA

NURUDEEN, Abdulfatai Olanrewaju, MUSTAPHA, Muhammed Basiru, SHOMORIN, Toheeb A. (Author)

287 - 298
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CONTROL PACKAGE AND TEACHING QUALITY IN NIGERIAN POLYTECHNICS

NURUDEEN, Abdulfatai Olanrewaju, MABADEJE, Adekunle Temitope (Author)

299 - 311
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IMPACT OF AWARENESS OF DEEPFAKE USAGE IN MARKETING CAMPAIGNS ON CONSUMER PERCEIVED BRAND AUTHENTICITY

Abdulquadri Abdulazeez Olamide, Ajani Fatimah Labake (Author)

312 - 327
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IMPACTS OF IMPORT GROWTH ON THE DEVELOPMENT OF INDUSTRIAL SECTOR IN NIGERIA

Ahmed Oluwatobi ADEKUNLE (Author)

328 - 339
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REVISITING THE DETERMINANTS OF FINANCIAL INCLUSION IN THE DIGITAL ERA: EVIDENCE FROM LATIN AMERICAN COUNTRIES

Biliqees Ayoola ABDULMUMIN (Author)

340 - 355
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RISK MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE AGRICULTURAL VALUE CHAIN IN KWARA STATE, NIGERIA.

Ganiyu Deji ABDULRAHEEM, Ahmed Oluwatobi ADEKUNLE (Author)

356 - 370
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ACCESS TO FINANCE AND FINANCIAL PERFORMANCE OF SMEs IN PHARMACEUTICAL BUSINESS IN KWARA STATE, NIGERIA

Azeez Arisekola AKANBI, Ahmed Oluwatobi ADEKUNLE (Author)

371 - 387
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INSTITUTIONS AND INCLUSIVE GROWTH NEXUS IN SUB-SAHARAN AFRICA: AN EMPIRICAL INVESTIGATION

Lukman Shehu Adam, Abdulhakeem, A. Kilishi, Musa Ayodeji Adebiyi (Author)

388 - 406
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ENVIRONMENTAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY AS CATALYSTS FOR SUSTAINABLE NATIONAL DEVELOPMENT IN NIGERIA: AN EMPIRICAL ANALYSIS

Emmanuel Temitope Adedoyin, Peters Ade Sanni, Ibrahim T. Lawal, Mohammed Nezifi Ibrahim (Author)

407-420
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TAX MANAGEMENT PRACTICES AND PERFORMANCE OF STATE INTERNAL REVENUE SERVICES IN SOUTHWEST, NIGERIA: MODERATING ROLE OF INFORMATION TECHNOLOGY ADOPTION

Yusuf Alabi Olumoh, Mubaraq Sanni (Author)

421 - 438
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PREDICTIVE MAINTENANACE AND ITS ROLE IN ENERGY EFFICIENCY IN THE HOSPITALITY INDUSTRY

F. B. Adeleke, A. S. Odetoye, E. E. Akerele, O. S. Folorunso, A. A. Bashiru (Author)

439 - 447
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