Vol. 5 No. 1 (2025): Mei

Volume : 5 | Number : 1 | Mei 2025 | e-ISSN : 2807-7423

Disclosure: Journal of Accounting and Finance presents scientific manuscripts of research results in the fields of accounting and finance. This edition has been available online since May 06, 2025. All articles in this edition (6 original research articles) are written/co-written by 16 authors from 9 affiliations and 3 countries (Indonesia, Nigeria, Tanzania).

DOI: https://doi.org/10.29240/disclosure.v5i1

Published: 2025-05-06

Articles

Effect of Globalization on Economic Development: The Nigerian Perspective

Eberechi Bernadine Ikwuagwu, Michael Okpara University of Agriculture, Nigeria

Wilfred Ugwuanyi, National Open University on Nigeria , Nigeria

Kingsley Onyekachi Onyele, Rhema University , Nigeria

1-20
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DOI : 10.29240/disclosure.v5i1.12423
Board Gender Equality in the Context of Corporate Market Value of Listed Firms in Nigeria

Idorenyin John Okon, University of Ibadan, Nigeria

Olabamiji Atanda, University of Ibadan, Nigeria

Kenneth William Anietimfon, University of Ibadan, Nigeria

21-43
- PDF
DOI : 10.29240/disclosure.v5i1.12136
The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan

Setia Rahmi Yasmi, Universitas Mulawarman, Indonesia

Yana Ulfah, Universitas Mulawarman, Indonesia

Hariman Bone, Universitas Mulawarman, Indonesia

44-62
- PDF
DOI : 10.29240/disclosure.v5i1.12804
Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses

Mesi Herawati, Department of Economics and Business, Diponegoro University, Indonesia, Indonesia

Kholilatul Khusni, Department of Economics and Business, Diponegoro University, Indonesia, Indonesia

Yeyen Novita, Department of Economics and Business, Diponegoro University, Indonesia, Indonesia

63-78
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DOI : 10.29240/disclosure.v5i1.12524
Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

Sinta Sri Ramdona, Universitas Muhammadiyah Prof Dr Hamka, Indonesia

79-93
- PDF
DOI : 10.29240/disclosure.v5i1.12207
COVID-19's Effects on Inward Foreign Direct Investment and Earnings Management in Southern Africa's Development Community

Abraham Charles Nathanael, Tanzania Institute of Accountancy, Tanzania, United Republic of

Mariamu Hamadi Hussein, Mzumbe University, Tanzania, United Republic of

Janeth Patrick Swai , Mzumbe University, Tanzania, United Republic of

94-112
- pdf
DOI : 10.29240/disclosure.v5i1.11773

Vol. 5 No. 1 (2025): Mei

Articles

Effect of Globalization on Economic Development: The Nigerian Perspective

Board Gender Equality in the Context of Corporate Market Value of Listed Firms in Nigeria

The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan

Determining Factors of Sharia General Insurance Profitability: Study on Investment Returns, Premiums and Operating Expenses

Pengaruh Struktur Modal Dan Kinerja Keuangan Terhadap Manajemen Laba Pada Perusahaan Sektor Consumer Non-Cyclicals (CNC) Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2022

COVID-19's Effects on Inward Foreign Direct Investment and Earnings Management in Southern Africa's Development Community

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