Journal of Finance and Accounting

Volume 9, Issue 5, September 2021

  • Board Characteristics and Sustainability Reporting of Listed Non-Financial Firms in Nigeria

    Ajepe Ayobami Oluwatoyin, Samuel Eniola Agbi, Lateef Olumide Mustapha

    Issue: Volume 9, Issue 5, September 2021
    Pages: 182-189
    Received: 15 August 2021
    Accepted: 30 August 2021
    Published: 15 September 2021
    Abstract: The hazardous effects of companies’ activities have sparked the increasing need from stakeholders for transparent and trustworthy report on sustainability issues. There is still evidence of low report on sustainability performance in the listed non-financial firms in Nigeria which has attributed to corporate governance mechanism issues. Therefore, ... Show More
  • Strategic Repositioning of Tax Administration in Nigeria Through Transfer Pricing

    Onyeka-Iheme Chimeruo Victory, Akintoye Ishola Rufus

    Issue: Volume 9, Issue 5, September 2021
    Pages: 190-199
    Received: 3 September 2021
    Accepted: 23 September 2021
    Published: 29 September 2021
    Abstract: The need to diversify revenue sources in Nigeria through taxation cannot be over-emphasized especially with the advent of Corona Virus (COVID-19) which seem to strengthen international trading and the tax administrators a key to achieving the desired tax revenue. It is therefore pertinent tat tax administration in Nigeria is properly positioned to ... Show More
  • The Impact of Emerging Regulatory Regime on the Private Health Insurance Industry in Ghana

    Richmond Bansah, Augustina Sidza, Victoria Akita

    Issue: Volume 9, Issue 5, September 2021
    Pages: 200-206
    Received: 31 August 2021
    Accepted: 28 September 2021
    Published: 15 October 2021
    Abstract: The study sought to examine how the current regulatory reforms in the insurance industry impact the services of insurance schemes in Ghana. The study used primary data comprising 60 employees in management positions in private health insurance companies in Ghana, and 5 personnel from the National Health Insurance Authority, the regulator. The emplo... Show More