10th Accounting & Finance Research Association International Conference
This book contains revised papers submitted for the 10th Edition of the Annual Conference of the Accounting and Finance Association (AFRA). This edition as hosted by the University of Nigeria, Enugu Campus themed “Public and Business Ethics & Accountability in Developing Countries”, is unique in a variety of ways.
Firstly, it is a celebration of a decade of consistency and doggedness in gathering scholars for the purposes of brainstorming over, critiquing and producing academic works that continually enrich the knowledge bank of our society.
Secondly, it is a massive homecoming for a vast majority of AFRA members that Enugu, as a city with an inundation of Citadel of Learning, has produced. For AFRA, it is also like coming back to where it all started.
Thirdly, it is in this edition that a quantum leap has been made by the Association in securing a dedicated Special Issue for top quality submissions. This is designed to provide a publishing platform in the International Journal of Business and Globalization (indexed in Scimago Journal Ranking (SJR) and Scopus) for the best of the lots of papers submitted for this conference.
Fourthly, this years’ conference, as a child of necessity, is the first to adopt the blended (Virtual and Onsite) mode of participation.
In addition, and most significantly, no other AFRA conference has recorded as many submissions as this 10th Edition with a total of 93 papers and 3PhD Colloquia. This makes it a total of 96 submissions with over 120 authors in virtual and onsite attendance.
We know that AFRA is renowned for offering intellectually stimulating conferences blended with workshops, colloquia and specialized mentoring and training sessions. This edition promises to follow the same ancient landmark of this prestigious research-focused association. Although lots of efforts were put into improving the quality of the papers and Submissions, the views and contents expressed in the respective works remain those of the authors and contributors. While thanking the Conferees for keeping faith with the association regardless the challenges posed by the COVID-19 pandemic and more recently the various protests and unrests across Nigeria; the Local Organising Committee thanks the President and the entire Executive Members for giving us the opportunity to be a part of the History of this great Association.
Ebere Ume Kalu PhD (Nig), ACIB Chairman, Local Organizing Committee (LOC), AFRA 2020- Enugu Nigeria.
- INTELLECTUAL CAPITAL COSTS AND MARKET PERFORMANCE OF LISTED SERVICE COMPANIES IN NIGERIA
- EFFECT OF ENVIRONMENTAL COSTS ON FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA.
- TAX REVENUE COMPONENTS AND ECONOMIC GROWTH OF AFRICAN COUNTRIES
- EFFECT OF FINANCIAL INSTRUMENT DISCLOSURE ON FINANCIAL
PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA. - Effect of Education Tax Revenue on the Development of Tertiary Education in Nigeria
- EFFECT OF EXCHANGE RATE FLUCTUATION ON NIGERIAN ECONOMY
- EFFECTS OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS
ADOPTION ON PUBLIC SECTOR FINANCIAL MANAGEMENT IN NIGERIA - COMPARATIVE ANALYSIS OF THE EFFECTS OF TAX REVENUE ON ECONOMIC PERFORMANCE OF WEST AFRICAN COMMONWEALTH COUNTRIES
- EFFECT OF CORPORATE TAX MIX ON SUSTAINABLE PERFORMANCE OF
LISTED MANUFACTURING FIRMS IN NIGERIA - THE EFFECT OF CAPITAL FLIGHT AND FOREIGN DIRECT INVESTMENT ON NIGERIAN ECONOMY
- DETERMINANTS OF TAX PRODUCTIVITY IN WEST AFRICAN COUNTRIES
- EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON CREDIBILITY OF
EXTERNAL AUDITORS’ REPORTS OF LISTED BANKS IN NIGERIA - EFFECT OF BOARD SIZE AND CHIEF EXECUTIVE DUALITY ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF QUOTED BREWERY COMPANIES IN NIGERIA
- EVALUATION OF PENSION REFORMS IN NIGERIA: A COMPARISON
BETWEEN THE OLD AND NEW SCHEMES - OWNERSHIP STRUCTURE AND FINANCIAL REPORTING QUALITY OF LISTED OIL COMPANIES IN NIGERIA
- IMPACT OF TERTIARY EDUCATION TRUST FUND ON HUMAN AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIAN UNIVERSITIES. A SURVEY OF SELECTED UNIVERSITIES IN THE SOUTH EAST NIGERIA
- HUMAN CAPITAL ACCOUNTING COMPLIANCE AND CORPORATE FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
- TAX FARMING AS PANACEA FOR INCREASED REVENUE GENERATION IN NIGERIA
- FINANCIAL INCLUSION AND POVERTY RATE: THE NIGERIAN EXPERIENCE
- RISK MANAGEMENT COMMITTEE AND FINANCIAL REPORTING QUALITY:
EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA. - EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSS)
ADOPTION ON ACCOUNTING QUALITY OF LISTED COMPANIES IN NIGERIA - CORPORATE GOVERNANCE AND SOCIAL IMPACT IN NIGERIA
- EFFECT OF BOARD DIVERSITY ON FINANCIAL PERFORMANCE OF LISTED FIRMS IN NIGERIA
- MEDIATING EFFECT OF FIRM SIZE ON CORPORATE SOCIAL RESPONSIBILITY COST AND FINANCIAL PERFORMANCE OF LISTED NON FINANCIAL COMPANIES IN NIGERIA
- nternational Financial Reporting Standards (IFRS) Implementation and Financial
Statement Figures of Listed Entities in Nigeria - OGREEN ACCOUNTING: A PREREQUISITE TO FIRM SUSTAINABILITY
- ASSESSMENT OF EFFECT OF E-TAX PAYMENT ON TAX REVENUE IN NIGERIA
- IMPACT OF TAXES ON THE PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA
- OWNERSHIP STRUCTURE AND VALUE CREATION IN NIGERIAN COMMERCIAL BANKS
- RELEVANCE OF MANAGEMENT SCIENCE PROGRAMMES IN SPECIALIZED UNIVERSITIES IN NIGERIA: AN ADVOCACY FOR ADOPTION OF GLOBAL BEST PRACTICES