Vol. 5 No. 1 (June 2025)

Benin Journal of Accounting, Finance and Forensic Science Research · ISSN 2992-5169 · 9 papers

Paper 01

Capital structure and disruptive technology adoption for social sustainability performance in Nigerian insurance firms

T. A. Aguguom

pp. 1–26

Paper 02

Tax treaties and cross-border business: Evidence from Multinational Corporations in Nigeria

R. I. Eke

pp. 27–45

Paper 03

Effect of ratio analysis on the financial performance of consumer goods firms in Nigeria: A study of Nestlé Nigeria Plc (2013–2023)

E. J. Alaoma, N. B. G. Ogbogu & C. E. Ifeanyi

pp. 46–65

Paper 04

International Financial Reporting Standard (IFRS) adoption and performance of listed Nigerian firms: Does the Efficient Market Theory (EMT) hold?

G. S. Olorunfemi & S. O. Ajani

pp. 66–81

Paper 05

The effect of environmental responsibility cost on capital structure of commercial banks in Nigeria

R. Igoniderigha

pp. 82–100

Paper 06

Chief Executive Officers (CEO) attributes, firm characteristics, and sustainability reporting among quoted manufacturing firms in Nigeria

Ogieva, O. F. & Ehikpehai, E.

pp. 101–117

Paper 07

Climate governance and financial reporting: A critical nexus for sustainable development in Nigeria

Oladipupo, A. O. & Ajabor, E. A.

pp. 118–131

Paper 08

Vendor selection: Legal and ethical considerations in procurement

Oladipupo, A. O. & Oriakhi, D. E.

pp. 132–151

Paper 09

Curriculum innovation in accounting: Leveraging Artificial Intelligence and emerging technologies

Ibadin, P. O.

pp. 152–165