ASSESSING THE EFFECTS OF TRADE OPENNESS ON TAX COLLECTION IN TRANSITIONAL MARKETS

Ion Cristian Rusu admin · September 2025 · pp. 31-46

This study investigates the influence of trade openness on tax revenue in transitional economies, using panel data covering the period 2005–2020. Employing pooled OLS, fixed effects, random effects, and dynamic...

EXAMINING THE IMPACT OF BOARD GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY WITH AUDITOR QUALITY AS MODERATOR

Folashade Bukola Olatunji · August 2025 · pp. 15-30

This study examines the relationship between board gender diversity and financial reporting quality in Nigeria, with particular attention to the moderating role of audit quality. Using a sample of 50...

THE IMPACT OF CARBON MANAGEMENT ON WEALTH MAXIMIZATION IN NIGERIA’S FINANCIAL SECTOR

Modupe Yetunde Afolabi · July 2025 · pp. 1-14

This study examines the effect of carbon management strategies on the wealth maximization of listed financial services firms in Nigeria, with the aim of providing insights into how sustainability initiatives...

Management and Accounting Journal

– Vol. 13, No. 3 (July 2025)

ASSESSING THE EFFECTS OF TRADE OPENNESS ON TAX COLLECTION IN TRANSITIONAL MARKETS

EXAMINING THE IMPACT OF BOARD GENDER DIVERSITY ON FINANCIAL REPORTING QUALITY WITH AUDITOR QUALITY AS MODERATOR

THE IMPACT OF CARBON MANAGEMENT ON WEALTH MAXIMIZATION IN NIGERIA’S FINANCIAL SECTOR