International Journal of Accounting, Finance and Risk Management

Volume 8, Issue 4, December 2023

  • Crafting Balanced Regulations for Decentralized Finance: Comparative Analysis and Policy Recommendations

    Makhamadkhujaeva Munisakhon Nematkhujaevna

    Issue: Volume 8, Issue 4, December 2023
    Pages: 89-93
    Received: 18 September 2023
    Accepted: 5 October 2023
    Published: 14 October 2023
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    Abstract: Decentralized finance (DeFi) built on public blockchain technology has introduced groundbreaking financial innovation through disintermediated peer-to-peer transactional architectures. By eliminating centralized intermediaries, DeFi expands access to an open ecosystem of decentralized financial services including lending, trading, derivatives, insu... Show More
  • Research Article

    Relational Capital Disclosure and Market Value of Selected Quoted Companies in Nigeria

    Justin Iorakpen Iorun, Emmanuel Igbawase Abanyam, Michael Iorlaha

    Issue: Volume 8, Issue 4, December 2023
    Pages: 94-103
    Received: 28 August 2023
    Accepted: 8 October 2023
    Published: 28 October 2023
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    Abstract: This paper examined the relationship between relational capital disclosure and market value of selected quoted companies in Nigeria. Specifically, the study examined the relationship between customer service, distribution channels, strategic partnerships disclosure and market value. Ex-post facto design was employed as data were extracted from publ... Show More
  • Research Article

    Assets Impairment Disclosure (IAS 36) and Real Earnings Management Practices of Listed Consumer Goods Companies in Nigeria

    Abimbola Abosede Joshua, Olubunmi Alao, Rafiu Oyesola Salawu, Oludele Emmanuel Ige

    Issue: Volume 8, Issue 4, December 2023
    Pages: 104-112
    Received: 3 October 2023
    Accepted: 6 November 2023
    Published: 29 November 2023
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    Abstract: The study determined the effects of assets impairment disclosure on the real earnings management practices of the listed consumers’ goods companies in Nigeria. The population of the study comprises the 28 listed consumer goods companies on the Nigeria Stock Exchange and the census technique of sampling was adopted in which the population is the sam... Show More
  • Research Article

    The Influence of the Audit Committee Characteristics on Fraudulent Financial Reporting

    Theresia Trisanti

    Issue: Volume 8, Issue 4, December 2023
    Pages: 113-122
    Received: 17 October 2023
    Accepted: 21 November 2023
    Published: 29 November 2023
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    Abstract: This research explores the impact of audit committee characteristics on potential fraudulent financial reporting, focusing on independence, financial expertise, and tenure. The study utilizes the Beneish M-score index to identify fraudulent financial reporting in manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2021... Show More
  • Research Article

    Risk Management of Foreign Direct Investment: The COVID-19 Crisis Experience

    Jialong Mi

    Issue: Volume 8, Issue 4, December 2023
    Pages: 123-133
    Received: 3 November 2023
    Accepted: 27 November 2023
    Published: 6 December 2023
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    Abstract: The purpose of this study is to develop a methodology for analyzing corporate investment risk in the context of the impact of the COVID-19 pandemic. The research methodology is based on the use of regression analysis and scenario modeling of pandemic investment leverage. The contribution of this study is the proposed methodological approach to asse... Show More
  • Research Article

    Sustainability Disclosure and Information Asymmetry of Listed Industrial Companies in Nigeria

    Jocelyn Upaa*, Michael Iorlaha

    Issue: Volume 8, Issue 4, December 2023
    Pages: 134-142
    Received: 18 September 2023
    Accepted: 5 October 2023
    Published: 11 December 2023
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    Abstract: This study delves into the nexus between sustainability disclosure practices and the level of information asymmetry within Nigerian industrial companies listed on the Nigerian Exchange Group (NGX). A robust analysis was conducted over a decade, utilizing a sample size of 13 representative industrial firms. The research findings unequivocally demons... Show More
  • Research Article

    Social Responsibility Accounting Practices and Sustainable National Development and Security in Nigeria

    Magnus Nnaemeka Chukwuekezie, Ekubiat John Udo

    Issue: Volume 8, Issue 4, December 2023
    Pages: 143-150
    Received: 20 October 2023
    Accepted: 4 December 2023
    Published: 11 December 2023
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    Abstract: This study is a quest for solution to the issues of Sustainable National Development and Security in Nigeria. This is because, the political, economic, social, technological, environmental, legal, education, religious and security (PESTELERS) crises experienced in Nigeria since democratic government without doubt, made it very clear that, there is ... Show More