Official Journal of Ethan Publications
Publishing Knowledge for a Better Tomorrow
Chinedu Callistus Onyia, Gabriel A Anidiobu · June 2025 · pp. 33-48
This study investigated the relationship between green financing and corporate performance in Southeast Nigeria, using Nigerian Breweries Plc as a case study. Specifically, leverage and activity ratios were examined as...
Grace Amarachi Okeke · May 2025 · pp. 28-32
This paper assessed the effect of tax sheltering measured using cash effective tax rate, tax savings and book tax gap on earnings quality (the modified Jones earnings model) of listed...
Esther Olufunke Adewale · May 2025 · pp. 16-27
The study examines effect of IPSAS implementation on financial reporting quality of MDAs in Benue State, Nigeria for the period 2018 - 2020. The research adopted the descriptive survey research...
Chuka Emmanuel Okafor · April 2025 · pp. 1-15
Fraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contributes to the occurrence of...