{"id":505,"date":"2017-08-07T12:02:00","date_gmt":"2017-08-07T12:02:00","guid":{"rendered":"http:\/\/rushmore.wpcolorlab.com\/?page_id=505"},"modified":"2017-08-07T12:02:00","modified_gmt":"2017-08-07T12:02:00","slug":"journal-articles","status":"publish","type":"page","link":"https:\/\/birpub.org\/ijarfi\/journal-articles\/","title":{"rendered":"Journal Articles"},"content":{"rendered":"<p><section class=\"kc-elm kc-css-31914 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-330388 kc_col-sm-12 kc_column kc_col-sm-12\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-265939 kc_text_block\"><\/p>\n<p><strong>Disclaimer:\u00a0<\/strong>The papers below are intended for private viewing by the page owner or those who otherwise have legitimate access to them. No part of it may in any form or by any electronic, mechanical, photocopying, recording, or any other means be reproduced, stored in a retrieval system, or be broadcast or transmitted without the prior permission of the respective publishers.<\/p>\n<p>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-352586 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-64420 kc_col-sm-12 kc_column kc_col-sm-12\"><div class=\"kc-col-container\">\n    <div class=\"rushmore-content-area section-journal-papers kc-elm kc-css-301451\">\n    <nav class=\"journal-papers-nav\">\n        <ul class=\"journal-papers-nav-list list-inline\" role=\"tablist\"><li role=\"presentation\" class=active><a href=\"#vol-4-no-5\" class=\"link-prev_def\" aria-controls=\"vol-4-no-5\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 5<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-4\" class=\"link-prev_def\" aria-controls=\"vol-4-no-4\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 4<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-3\" class=\"link-prev_def\" aria-controls=\"vol-4-no-3\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 3<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-2\" class=\"link-prev_def\" aria-controls=\"vol-4-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-1\" class=\"link-prev_def\" aria-controls=\"vol-4-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 1<\/a><\/li><\/ul>\n    <\/nav>\n    <div class=\"journal-papers-mound-wrap tab-content\"><div class=\"journal-papers-mound tab-pane fade in active\" id=\"vol-4-no-5\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 5<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nwaobilor, C. A.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>An Analysis of the Impact of Cloud Accounting on Performance of Financial Service Firms Quoted on the Nigerian Exchange Group, 2014 to 2023<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20912856<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_45-340-356-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20912856\" target=\"_blank\">10.5281\/zenodo.20912856<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nwankwo, P. E., Egbo, J. S. &amp; Nkwo, F. N.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Economic Recession on Financial Markets in Nigeria: Evidence from GDP Growth Rate, Inflation, and Exchange Rate Volatility on Stock Market Performance<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.21309194<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/07\/IJARFI_45-357-374.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.21309194\" target=\"_blank\">10.5281\/zenodo.21309194<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ogbuehi, I. L.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Impact of Foreign Direct Investment on Sustainable Growth in the Nigerian Agricultural Sector (1984\u20132023)<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.21603238<a href=\"https:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/07\/IJARFI_45-375-391-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.21603238\" target=\"_blank\">10.5281\/zenodo.21603238<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ojeh A., Onah K. A., Ani, S U., Nkwo F. N., Okonkwo, B. S. &amp; Edeh, I. T. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Accounting Systems and Public Expenditure Control: Empirical Evidence from Nigerian Government Agencies<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.21916241<a href=\"https:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/08\/IJARFI_45-392-410.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.21916241\" target=\"_blank\">10.5281\/zenodo.21916241<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ngwuegbu, K. O., Colman E. U. &amp; Mbah P. C.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Credit Risk Management Practices and Performance of Deposit Money Banks in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.21966434<a href=\"https:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/08\/IJARFI_45-411-434-3.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.21966434\" target=\"_blank\">10.5281\/zenodo.21966434<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nwosu, R. N., &amp; Eneh, S. N.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of IFRS Adoption Quality on Earnings Quality of Listed Firms in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.21984688<a href=\"https:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/08\/IJARFI_45-435-455-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.21984688\" target=\"_blank\">10.5281\/zenodo.21984688<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-4\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 4<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ojeh, A., Eze, J. C., Eneh, S. N. &amp; Nkwo, F. N. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Liquidity Constraints and Financial Performance: An Analysis of Consumer Goods Firms in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.19442589 <a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/04\/IJARFI_44-210-231-2.pdf\" class=\"pdf-link\" target=\"_blank\">Full_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.19442589%20%20%20\" target=\"_blank\">10.5281\/zenodo.19442589   <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Gozie-Onu, E. A.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Corporate Income Tax and Sustainable Economic Growth: A Nigerian Perspective<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20268151 <a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/05\/IJARFI_44-232-247-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20268151%20\" target=\"_blank\">10.5281\/zenodo.20268151 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Olorunmola, E. G. &amp;  Okpe, I. I. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Non-interest income on Performance of Deposit Money Banks in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20426509 <a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/05\/IJARFI_44-248-255.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20426509%20\" target=\"_blank\">10.5281\/zenodo.20426509 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ogbatua, N. P.  &amp;  Eneh, S. N. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Audit Quality on Financial Reporting Quality of Listed Deposit Money Banks in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20693283 <a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_44-256-278-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20693283%20\" target=\"_blank\">10.5281\/zenodo.20693283 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ogbodo, C. A. &amp; Ikechukwu, I. O. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Asset Growth Rate on The Financial Performance of Firms In Nigeria: A Multi-Sectoral Analysis<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20784905<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_44-279-298-1.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20784905\" target=\"_blank\">10.5281\/zenodo.20784905 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Festus, N. N. &amp; Eneh, S. N. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Environmental Cost on Financial Performance of Listed Oil and Gas Firms in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20788933<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_44-299-310.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20788933\" target=\"_blank\">10.5281\/zenodo.20788933<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okeke, G. C. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Implications of Treasury Single Account (TSA) Adoption on Nigeria&#8217;s Economic Growth: Evidence from Macroeconomic Time-Series Data (2010\u20132023)<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20816761<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_44-311-325.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20816761\" target=\"_blank\">10.5281\/zenodo.20816761<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Omulu, N. E.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Tax Planning Strategy on Financial Performance of Listed Deposit Money Banks in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 10.5281\/zenodo.20817551<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/06\/IJARFI_44-326-339.pdf\" class=\"pdf-link\" target=\"_blank\">FULL_PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.20817551\" target=\"_blank\">10.5281\/zenodo.20817551<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-3\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 3<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nnadi, C. S. O., Uzoma, P. C. &amp; Sunday, I. E. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Corporate Governance on the Performance of Deposit Money Banks in South-East Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 3087-4394<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/02\/IJARFI_43-81-98.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18631925\" target=\"_blank\">10.5281\/zenodo.18631925<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Gozie-Onu, E. A.  &amp;  Ani, M. U. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Adoption of Cloud-Based Accounting Systems for Enhanced Financial Reporting in the Nigerian Public Sector<em> International Journal of Accounting Research and Financial Insights<\/em> 99-114<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/02\/IJARFI_43-99-114-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18636699\" target=\"_blank\">10.5281\/zenodo.18636699<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Israel, G. I. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of asset growth dynamics on firm profitability in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 115-130<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/02\/IJARFI_43-115-130-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18653153\" target=\"_blank\">10.5281\/zenodo.18653153<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ugwu, O. P.  &amp;  Israel, G. I. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Real Exchange Rate, Consumption Expenditure and Economic Growth in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 131-150<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/02\/IJARFI_43-131-150-3.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18672529\" target=\"_blank\">10.5281\/zenodo.18672529<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nnaji, M. O., Ikechukwu, I. O.   &amp; Caroline, N. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Working Capital Management on Financial Performance of Marshal Plant and Chemical Industries in Enugu, Enugu State<em> International Journal of Accounting Research and Financial Insights<\/em> 151-171<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/02\/IJARFI_43-151-171-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18740627\" target=\"_blank\">10.5281\/zenodo.18740627<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Orji, L. U.  &amp;  Inyiama, O. I.  <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Audit Committee Characteristics and Financial Reporting Quality of Non-Financial Firms in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 172-189<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/03\/IJARFI_43-172-189-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18873658\" target=\"_blank\">10.5281\/zenodo.18873658<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Onuh, H. O. &amp; Awoke, C. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Public Sector Financial Transparency on Corruption Mitigation Practices in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 190 - 209<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2026\/03\/IJARFI_43-190-209-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.19003719%20\" target=\"_blank\">10.5281\/zenodo.19003719 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okafor, F. N., Ugwoke, R. O. &amp; Ugwoke, O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Environmental Accounting Reporting and the Financial Performance of Oil &amp; Gas Industries in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 48-65<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2025\/12\/IJARFI_4248-65-1.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18520534\" target=\"_blank\">10.5281\/zenodo.18520534<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ugwu, K. O., Ani, S. U., Eneh, S. N. &amp; Nkwo, F. N<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Environmental Cost on Profitability of Listed Oil and Gas Firms in Nigeria<em> International Journal of Accounting Research and Financial Insights<\/em> 66-80<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2025\/12\/IJARFI_4266-80-3.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18904447\" target=\"_blank\">10.5281\/zenodo.18904447<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ugwuanyi, L. &amp; Obodoechi, O. B. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Role of Cooperative Banks in Promoting Financial Inclusion and Access to Credit in Underserved Communities in Enugu State<em> International Journal of Accounting Research and Financial Insights<\/em> 1-15<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2025\/12\/IJARFI_411-15-1.pdf\" class=\"pdf-link\" target=\"_blank\">PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ojeh, O., Udefi, G. N.,  Nkwo, F.N. &amp; Okonkwo, B. S.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Dividend Policy on Market-Based Wealth of Shareholders in Nigerian Pharmaceutical Firms<em> International Journal of Accounting Research and Financial Insights<\/em> 16-30<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2025\/12\/IJARFI_4116-30-1.pdf\" class=\"pdf-link\" target=\"_blank\">PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Onuchukwu, C. C.  &amp; Inyiama, O. I.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Due Process and Management of Public Funds in Government Owned Tertiary Hospitals<em> International Journal of Accounting Research and Financial Insights<\/em> 31-47<a href=\"http:\/\/birpub.org\/ijarfi\/wp-content\/uploads\/sites\/3\/2025\/12\/IJARFI_4131-47-2.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18904137\" target=\"_blank\">10.5281\/zenodo.18904137<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><\/div><\/div><div class=\"kc-elm kc-css-396101 kc_text_block\"><\/p>\n<p><b><span lang=\"EN-US\" style=\"font-size: 11pt;line-height: 16.8667px;font-family: Calibri, sans-serif\">International Journal of Economics and Public Policy<\/span><span lang=\"EN-US\" style=\"font-size: 11pt;line-height: 16.8667px\"><span style=\"font-family: Times New Roman, serif\">\u00a0(IJEPP)<\/span><\/span><\/b><\/p>\n<p><b><span lang=\"EN-US\" style=\"font-size: 11pt;line-height: 16.8667px;font-family: Calibri, sans-serif\">International Journal of Economics and Public Policy<\/span><span lang=\"EN-US\" style=\"font-size: 11pt;line-height: 16.8667px\"><span style=\"font-family: Times New Roman, serif\">\u00a0(IJEPP)<\/span><\/span><\/b><b><span lang=\"EN-US\" style=\"font-size: 11pt;line-height: 16.8667px\"><span style=\"font-family: Times New Roman, serif\"><br \/>\n<\/span><\/span><\/b><\/p>\n<p>\n<\/div><\/div><\/div><\/div><\/div><\/section><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-505","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>International Journal of Accounting Research and Financial Insights (IJARFI) - All Issues<\/title>\n<meta name=\"description\" content=\"Current and Back Issues in International Journal of Economics and Public Policy (IJEPP). 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