Oghogho Gina(Ph.D.) Olufemi

IMPACT OF FIRM ATTRIBUTES ON ACCOUNTING CONSRVATISM OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA.

This study investigates the impact of firm attributes on accounting conservatism among listed consumer goods companies in Nigeria. The study specifically examines how firm size, profitability, and asset tangibility—key attributes that define firm structure and strategy—affect the...

COMPARATIVE ANALYSIS OF TAX PLANNING STRATEGIES ON PROFITABILITY OF MANUFACTURING AND BANKING SECTORS IN NIGERIA

This study undertakes a comparative analysis of tax planning strategies on profitability of manufacturing and banking sectors in Nigeria, focusing on effective tax rate (ETR), thin capitalization (TC), and capital intensity (CI). The objectives were to determine whether ETR manag...