Journal of Finance and Accounting

Volume 11, Issue 4, July 2023

  • The Potential Contributions of Leveraged Buyout (LBO) to the Development and Integration of African Countries

    Assoumou Menye Oscar, Djefedie Stéphane Contard

    Issue: Volume 11, Issue 4, July 2023
    Pages: 124-133
    Received: 5 July 2023
    Accepted: 21 July 2023
    Published: 31 July 2023
    Abstract: Leveraged buyouts (LBOs) are a financial arrangement that allows the acquisition of a company by taking on debt. To implement the LBO, a passive holding company must first be created whose sole corporate purpose is to hold equity stakes in operational SMEs. An active holding company, on the other hand, manages a portfolio of equity stakes, but also... Show More
  • Analysis of Environmental Accounting and Reporting Practices of Listed Banking Companies in Nigeria

    Adebayo Kajogbade Kameel, Adegbie Folajimi Festus

    Issue: Volume 11, Issue 4, July 2023
    Pages: 134-142
    Received: 22 July 2023
    Accepted: 11 August 2023
    Published: 28 August 2023
    Abstract: Globally, environmental accounting and reporting practices as a branch of accounting has been significantly accepted to improve organizational financial performance as a result of both financial and non-financial disclosure on the usage of key natural resources. Multiple uncoordinated legislations by several environmental agencies and lack of techn... Show More