Vol. 5 No. 2 (December 2025) cover

Vol. 5 No. 2 (December 2025)

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

Paper 01

Shareholders' participation, non-Mandatory disclosure and corporate Performance in Nigeria

A. E. Adegboyegun

pp. 1–24

Paper 02

Comparative analysis of the effect of professional ethics on the enhancing characteristics of financial reporting of selected firms in Nigeria and South Africa

R. A. Anisere-Hameed, T. O. Asaolu, & O. O. Akinrinola

pp. 25–38

Paper 03

Green accounting disclosure and performance of manufacturing firms in Nigeria

J. C. Onwuchekwa & D. T. Jonah

pp. 39–60

Paper 04

Beneficiation economics and market constraints in Nigerian ceramic raw materials: Evidence from market actors

Kennedy J. Eweka

pp. 61–80

Paper 05

E-taxation and government revenue performance: Evidence from local governments in Ogun State, Nigeria

A. R. Afolabi, O. O. Adetu, T. O. Afon & O. D. Adebanjo

pp. 81–100

Paper 06

Perspectives in Biodiversity Accounting

O. B. Nwabuko & A. O. Oladipupo

pp. 101–115

Paper 07

Capital structure and firm value of non-financial firms in Nigeria (2015-2024)

R. O. Animasaun, O. O. Akinlo, H. O. Al'hassan-Ewuoso, & A. T. Adebayo

pp. 116–134

Paper 08

Impact of adopting digital forensic accounting tools in monitoring local government council expenditure: Evidence from three local governments in Bauchi State

Z. B. Usman, M. Yakubu & N. S. Magit

pp. 135–151

Paper 09

Capital structure decisions and firm value of listed oil and gas firms in Nigeria

P. A. Ogbebor & G. O. Olufemi

pp. 152–172