{"id":45,"date":"2019-04-21T21:53:21","date_gmt":"2019-04-21T21:53:21","guid":{"rendered":"https:\/\/airjournal.org\/?page_id=45"},"modified":"2019-04-21T21:53:21","modified_gmt":"2019-04-21T21:53:21","slug":"european-review-in-accounting-and-finance-eraf","status":"publish","type":"page","link":"https:\/\/deqepub.org\/eraf\/","title":{"rendered":"European Review in Accounting and Finance (ERAF)"},"content":{"rendered":"<p><section class=\"kc-elm kc-css-933137 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-502761 kc_col-sm-4 kc_column kc_col-sm-4\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-159933 kc_text_block\"><\/p>\n<p style=\"text-align: left;\"><strong><em>\u00a0Imp. Factor 4.3901<\/em><\/strong><\/p>\n<p>\n<\/div>\n<div class=\"kc-elm kc-css-111029 kc-title-wrap \">\n\n\t<h2 class=\"kc_title page-title font-md lil-line\">European Review in Accounting and Finance | ISSN 2754-4672<\/h2>\n<\/div>\n<\/div><\/div><div class=\"kc-elm kc-css-77824 kc_col-sm-8 kc_column kc_col-sm-8\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-358022 kc_text_block\"><\/p>\n<p style=\"text-align: justify;\">ERAF accepts manuscripts in the form of original articles, case reports, short communications and review articles, the European Review in Accounting and Finance (ERAF) aims to publish the most accurate and reliable source of information addressing the entire spectrum of Accounting and finance, including Financial Accounting, Tax Accounting, Social and Environmental Accounting, Public Accounting, Management Accounting, and many more.<\/p>\n<p>\n<\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-338752 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-204867 kc_col-sm-3 kc_column kc_col-sm-3\"><div class=\"kc-col-container\"> <div class=\"icon-card text-center kc-elm kc-css-263485\"><figure class=\"icon-card-limn\">\n                            <i class=\"ion-android-unlock\"><\/i>\n                          <\/figure>\n                        <h3 class=\"card-title\">OPEN ACCESS JOURNAL<\/h3><p>All publications are completely is Open Access. Readers have free Access to Published Articles<\/p>\n\n                <\/div><\/div><\/div><div class=\"kc-elm kc-css-468430 kc_col-sm-3 kc_column kc_col-sm-3\"><div class=\"kc-col-container\"> <div class=\"icon-card text-center kc-elm kc-css-191628\"><figure class=\"icon-card-limn\">\n                            <i class=\"ion-android-checkbox-outline\"><\/i>\n                          <\/figure>\n                        <h3 class=\"card-title\">ZERO-PLAGIARISM<\/h3><p>Plagiarism is Intellectual Property Theft and our Policies are Strongly against such practices<\/p>\n\n                <\/div><\/div><\/div><div class=\"kc-elm kc-css-72021 kc_col-sm-3 kc_column kc_col-sm-3\"><div class=\"kc-col-container\"> <div class=\"icon-card text-center kc-elm kc-css-220985\"><figure class=\"icon-card-limn\">\n                            <i class=\"fa-people-carry\"><\/i>\n                          <\/figure>\n                        <h3 class=\"card-title\">PEER-REVIEW<\/h3><p>ERAF is a Peer-Reviewed Journal. At reception, all manuscripts pass through a blind peer-review<\/p>\n\n                <\/div><\/div><\/div><div class=\"kc-elm kc-css-622627 kc_col-sm-3 kc_column kc_col-sm-3\"><div class=\"kc-col-container\"> <div class=\"icon-card text-center kc-elm kc-css-706502\"><figure class=\"icon-card-limn\">\n                            <i class=\"ion-ios-eye\"><\/i>\n                          <\/figure>\n                        <h3 class=\"card-title\">Good Indexing<\/h3><p>Published Articles is very visible on search engines. Each article meets optimum SEO rules<\/p>\n\n                <\/div><\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-779379 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-514013 kc_col-sm-8 kc_column kc_col-sm-8\"><div class=\"kc-col-container\"><div data-open-on-mouseover=\"\" data-tab-active=\"1\" data-effect-option=\"\" class=\"kc-elm kc-css-748981 kc_tabs group\">\n\t<div class=\"kc_wrapper ui-tabs kc_clearfix\">\n\t\t<ul class=\"kc_tabs_nav ui-tabs-nav kc_clearfix\">\n\t\t\t<li><a href=\"#journal-policy\" data-prevent=\"scroll\"><i class=\"ion-folder\"><\/i> Journal Policy<\/a><\/li><li><a href=\"#journal-aim-scope\" data-prevent=\"scroll\"><i class=\"ion-ios-loop-strong\"><\/i> Journal Aim & Scope<\/a><\/li><li><a href=\"#editorial-team\" data-prevent=\"scroll\"><i class=\"ion-android-contacts\"><\/i> Editorial Team<\/a><\/li><li><a href=\"#current-issues\" data-prevent=\"scroll\"><i class=\"ion-android-clipboard\"><\/i> Current Issues<\/a><\/li><li><a href=\"#indexing\" data-prevent=\"scroll\"><i class=\"ion-transgender\"><\/i> Indexing<\/a><\/li>\t\t<\/ul>\n\t\t<div id=\"journal-policy\" class=\"kc-elm kc-css-601329 kc_tab ui-tabs-panel kc_ui-tabs-hide kc_clearfix \"><div class=\"kc_tab_content\"><div class=\"kc-elm kc-css-345887 kc_accordion_wrapper\">\n<div class=\"kc-elm kc-css-799450 kc_accordion_section group \"><h3 class=\"kc_accordion_header ui-accordion-header\"><span class=\"ui-accordion-header-icon ui-icon\"><\/span><a href=\"#open-access-statement\" data-prevent=\"scroll\"><i class=\"ion-android-unlock\"><\/i> Open Access Statement<\/a><\/h3><div class=\"kc_accordion_content ui-accordion-content kc_clearfix\"><div class=\"kc-panel-body\"><div class=\"kc-elm kc-css-603512 kc_text_block\"><\/p>\n<p style=\"text-align: justify;\">This journal, and the others Hosted on Deqepub.org, are published Open Access under a CC-BY 4.0 license which allows readers to reuse the content without restriction. Open Access allows for unrestricted sharing of scholarly information and helps to promote knowledge throughout the world.\u00a0 The Journal sees Open Access as an equitable means of ensuring that scholarly research, usually funded by public institutions, is made available to all. Open Access publications are more likely to be discovered, read, cited, and used for future research than those published in closed journals, and we believe it is in the best interests of authors and their parent institutions, as well as the journals themselves, to make all our content freely available and reusable.<\/p>\n<p style=\"text-align: justify;\">All Journals are published open access under the Creative Commons Attribution 4.0 license, this permits readers to share the contents of this journal without restriction. Open Access enables free sharing of intellectual content and aids in the spread of knowledge globally.<\/p>\n<p style=\"text-align: justify;\">Open Access is a fair way to ensure that academic research, which is generally sponsored by public institutions, is accessible to everyone. Open Access articles are more likely to be discovered, read, referenced, and utilized for future research than closed journals, and we feel it is in the best interests of authors, their parent institutions, and the journals themselves to make all of our content reusable and accessible<\/p>\n<p>\n<\/div><\/div><\/div><\/div><div class=\"kc-elm kc-css-325833 kc_accordion_section group \"><h3 class=\"kc_accordion_header ui-accordion-header\"><span class=\"ui-accordion-header-icon ui-icon\"><\/span><a href=\"#authorship-criteria\" data-prevent=\"scroll\"><i class=\"ion-android-person\"><\/i> Authorship Criteria<\/a><\/h3><div class=\"kc_accordion_content ui-accordion-content kc_clearfix\"><div class=\"kc-panel-body\"><div class=\"kc-elm kc-css-627679 kc_text_block\"><\/p>\n<ol>\n<li><span style=\"text-align: justify;\">Credit for authorship should be given based on a significant contribution to the success of the study. Authorship is not justified by participation in the sole purpose of getting funds, data collection and general supervision of the research group. Every participant or contributor should have actively participated in the project to accept public accountability for appropriate sections of the content. The order in which the contributors are named should show their individual contribution to the research and production of the manuscript. Without the explicit agreement of all contributors, the order of the text cannot be altered after it is submitted.<\/span><\/li>\n<li><span style=\"text-align: justify;\">A review article may only be written by individuals who have produced significant work in a given subject. The manuscript should be accompanied by a brief description of the contributor(s)&#039; work in the field of review.<\/span><\/li>\n<li><span style=\"text-align: justify;\">Each author must fill out an Authorship Form and submit it.<\/span><\/li>\n<li>All submitted papers will be critically evaluated for essential intellectual content before being published in their final approved form.<\/li>\n<\/ol>\n<ol>\n<\/ol>\n<p style=\"text-align: justify;\">\n<\/div><\/div><\/div><\/div><div class=\"kc-elm kc-css-244917 kc_accordion_section group \"><h3 class=\"kc_accordion_header ui-accordion-header\"><span class=\"ui-accordion-header-icon ui-icon\"><\/span><a href=\"#anti-plagiarism-policy\" data-prevent=\"scroll\"><i class=\"ion-android-done-all\"><\/i> Anti-Plagiarism Policy<\/a><\/h3><div class=\"kc_accordion_content ui-accordion-content kc_clearfix\"><div class=\"kc-panel-body\"><div class=\"kc-elm kc-css-502032 kc_text_block\"><\/p>\n<p>Plagiarism is defined as\u00a0the\u00a0unlawful copying, theft,\u00a0publishing\u00a0and the representation\u00a0of another author&#039;s\u00a0language, expressions and ideas\u00a0as one&#039;s own original work. Such unethical copying is highly condemned by the journal.<\/p>\n<p><em>Plagiarism: what does it mean?<\/em><\/p>\n<ol>\n<li>Using someone else&#039;s thoughts or ideas without citing them<\/li>\n<li>Submitting someone else&#039;s work as your own<\/li>\n<li>Adding your name to someone else&#039;s paper<\/li>\n<li>Changing words but duplicating a source&#039;s phrase structure without providing credit<\/li>\n<li>Giving false information regarding a quotation&#039;s source<\/li>\n<li>Failure to use quotation marks around a quote<\/li>\n<li>Attention! Plagiarism cannot be avoided by simply changing the wording of an original source. You have plagiarized if you have kept the basic concept of an original source and have not credited it, no matter how dramatically you have changed its context or presentation. The majority of incidents of plagiarism, however, may be prevented simply crediting sources. Plagiarism is typically avoided by simply stating that specific content has been taken and giving your readers with the information they need to locate the source.<\/li>\n<\/ol>\n<p><em>Declaration of Non-Plagiarism<\/em><\/p>\n<p>By submitting an article to the Journal for publication. The writers (all of the article&#039;s authors) confirm that:<\/p>\n<ol>\n<li>Plagiarism is the exploitation of another person&#039;s idea or published work and pretending that it is one&#039;s own. Authors are well aware that plagiarism is unlawful and unethical.<\/li>\n<li>Authors certify that each contribution to their paper or project has been recognized, and they reference all information from other people&#039;s works.<\/li>\n<li>The author(s) affirm that they\/you are entirely responsible for the article&#039;s text and work, as well as any missing references.<\/li>\n<\/ol>\n<p>\n<\/div><\/div><\/div><\/div><div class=\"kc-elm kc-css-884528 kc_accordion_section group \"><h3 class=\"kc_accordion_header ui-accordion-header\"><span class=\"ui-accordion-header-icon ui-icon\"><\/span><a href=\"#peer-review-policy\" data-prevent=\"scroll\"><i class=\"fa-people-carry\"><\/i> Peer Review Policy<\/a><\/h3><div class=\"kc_accordion_content ui-accordion-content kc_clearfix\"><div class=\"kc-panel-body\"><div class=\"kc-elm kc-css-660260 kc_text_block\"><\/p>\n<p style=\"text-align: justify;\">All research papers, as well as the majority of other types of publications, published in this Journal are subjected to rigorous peer review. Two independent peer reviewers are generally involved in this process. An Editor evaluates all entries to this Journal and determines whether they are acceptable for peer review. When an Editor is listed as an author or has a conflicting interest in a submission, another member of the Editorial Board will be appointed to handle peer review. Submissions that are deemed acceptable for consideration will be forwarded to competent independent experts for peer assessment. Editors will make a choice based on the reviewers&#039; reports, which will be given to authors together with their manuscript&#039;s editorial decision. Authors should be aware that even if one reviewer&#039;s assessment is good, another reviewer&#039;s objections may fundamentally undermine the study and lead to the article being rejected.<\/p>\n<p style=\"text-align: justify;\"><strong><em>Peer Reviewers<\/em><\/strong><\/p>\n<p style=\"text-align: justify;\">it is at the author&#039;s discretion to recommend possible reviewers; nevertheless, the Editor has the final say on whether or not to consider these reviewers. Authors should avoid recommending colleagues from the same institution or recent collaborators. Authors who wish to recommend peer reviewers should indicate so in the cover letter, and also include institutional email addresses or other information that will assist the Editor in verifying the reviewer&#039;s identity, where necessary.<\/p>\n<p style=\"text-align: justify;\">Authors can request that persons be removed as peer reviewers, but they must explain why in their cover letter during submission. Authors should not omit too many people from peer review since this will impede the process. Please keep in mind that the Editor may decide to invite peer reviewers who have previously been excluded. Falsifying information on purpose, such as recommending reviewers with a fake name or email address, will result in the article being rejected and may lead to additional inquiry under our misconduct policy.<\/p>\n<p>\n<\/div><\/div><\/div><\/div><div class=\"kc-elm kc-css-71083 kc_accordion_section group \"><h3 class=\"kc_accordion_header ui-accordion-header\"><span class=\"ui-accordion-header-icon ui-icon\"><\/span><a href=\"#copyright-policy\" data-prevent=\"scroll\"><i class=\"fa-copyright\"><\/i> Copyright Policy<\/a><\/h3><div class=\"kc_accordion_content ui-accordion-content kc_clearfix\"><div class=\"kc-panel-body\"><div class=\"kc-elm kc-css-85229 kc_text_block\"><\/p>\n<p style=\"text-align: justify;\">Published Articles are licensed under a Creative Commons Attribution-Non-Commercial 4.0 International License, which allows for commercial and non-commercial copying of an open access publication provided that the original writer and source are correctly credited.<\/p>\n<p>\n<\/div><\/div><\/div><\/div><\/div>\n<\/div><\/div><div id=\"journal-aim-scope\" class=\"kc-elm kc-css-17224 kc_tab ui-tabs-panel kc_ui-tabs-hide kc_clearfix \"><div class=\"kc_tab_content\"><div class=\"kc-elm kc-css-252513 kc_text_block\"><\/p>\n<p style=\"text-align: justify;\">ERAF accepts manuscripts in the form of original articles, case reports, short communications and review articles, the European Review in Accounting and Finance (ERAF) aims to publish the most accurate and reliable source of information addressing the entire spectrum of Accounting and finance, including Financial Accounting, Tax Accounting, Social and Environmental Accounting, Public Accounting, Management Accounting, and many more.<\/p>\n<p style=\"text-align: justify;\">Finance-based manuscripts are welcome also, ERAF publishes innovative and cutting-edge research in all main sectors of finance, including money and credit markets, investments, financial management, institutional &#038; corporate finance, insurance &#038; risk management, monetary banking, stock exchange, and more.<\/p>\n<p style=\"text-align: justify;\">The journal covers a wide range of subjects in its area to provide a platform for writers to contribute to the journal, and the editorial office guarantees a peer review procedure for submitted papers to ensure high-quality publication. For a high-quality peer review procedure, the journal employs the Editorial Manager System. Editorial Manager is a method for submitting, reviewing, and monitoring manuscripts online. Review processing is handled by members of the European Review in Accounting and Finance editorial board or outside specialists; each citable submission must be approved by at least two independent reviewers before being accepted by the editor. Authors can submit manuscripts and watch their progress through the system, with the aim of seeing them published. Reviewers can see manuscripts and provide feedback to the editor. Editors can oversee the whole submission, review, revision, and publication process.<\/p>\n<p style=\"text-align: justify;\">The ERAF&#039;s mission is to promote knowledge and understanding of Accounting theory and practice by publishing high-quality practical and theoretical research. The journal covers international accounting, which is commonly used to refer to the reporting of international economic transitions as well as the study of disparities in accounting standards throughout the world.<\/p>\n<p>\n<\/div><\/div><\/div><div id=\"editorial-team\" class=\"kc-elm kc-css-253175 kc_tab ui-tabs-panel kc_ui-tabs-hide kc_clearfix \"><div class=\"kc_tab_content\"><div class=\"kc-elm kc-css-627273 kc_text_block\"><\/p>\n<p><strong>Chief Editor<br \/>Dr. Mayrbek Ryzaev | mayrbek.r@deqepub.org<\/strong><\/p>\n<p>\n<\/div>\n<div class=\"kc-elm kc-css-779203 kc-team kc-team-3\">\n\n\t<div class=\"overlay\"><div class=\"content-title\">Chris Osigwe Okhamera<\/div><div class=\"content-subtitle\">Research Fellow<\/div><div class=\"content-desc\">Department of Information Systems, Dublin Business School, Dublin, Ireland<\/div><div class=\"content-socials\"><a href=\"#\" target=\"_blank\"><i class=\"fab-facebook-f\"><\/i><\/a><a href=\"#\" target=\"_blank\"><i class=\"fab-twitter\"><\/i><\/a><a href=\"#\" target=\"_blank\"><i class=\"fab-google-plus-g\"><\/i><\/a><\/div><\/div>\n<\/div>\n<\/div><\/div><div id=\"current-issues\" class=\"kc-elm kc-css-706557 kc_tab ui-tabs-panel kc_ui-tabs-hide kc_clearfix \"><div class=\"kc_tab_content\">\n    <div class=\"rushmore-content-area section-journal-papers kc-elm kc-css-837778 kc-animated kc-animate-eff-fadeInLeftBig\">\n    <nav class=\"journal-papers-nav\">\n        <ul class=\"journal-papers-nav-list list-inline\" role=\"tablist\"><li role=\"presentation\" class=active><a href=\"#vol-9-no-3\" class=\"link-prev_def\" aria-controls=\"vol-9-no-3\" role=\"tab\" data-toggle=\"tab\">Vol. 9 No. 3<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-9-no-2\" class=\"link-prev_def\" aria-controls=\"vol-9-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 9 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-9-no-1\" class=\"link-prev_def\" aria-controls=\"vol-9-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 9 No 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-7-no-4\" class=\"link-prev_def\" aria-controls=\"vol-7-no-4\" role=\"tab\" data-toggle=\"tab\">Vol. 7 No. 4<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-7-no-3\" class=\"link-prev_def\" aria-controls=\"vol-7-no-3\" role=\"tab\" data-toggle=\"tab\">Vol. 7 No. 3<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-7-no-2\" class=\"link-prev_def\" aria-controls=\"vol-7-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 7 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-7-no-1\" class=\"link-prev_def\" aria-controls=\"vol-7-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 7 No. 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-6-no-2\" class=\"link-prev_def\" aria-controls=\"vol-6-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 6 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-6-no-1\" class=\"link-prev_def\" aria-controls=\"vol-6-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 6 No. 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-2\" class=\"link-prev_def\" aria-controls=\"vol-4-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-4-no-1\" class=\"link-prev_def\" aria-controls=\"vol-4-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 4 No. 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-3-no-1\" class=\"link-prev_def\" aria-controls=\"vol-3-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 3 No. 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-2-no-2\" class=\"link-prev_def\" aria-controls=\"vol-2-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 2 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-2-no-1\" class=\"link-prev_def\" aria-controls=\"vol-2-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 2 No. 1<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-1-no-2\" class=\"link-prev_def\" aria-controls=\"vol-1-no-2\" role=\"tab\" data-toggle=\"tab\">Vol. 1 No. 2<\/a><\/li><li role=\"presentation\" ><a href=\"#vol-1-no-1\" class=\"link-prev_def\" aria-controls=\"vol-1-no-1\" role=\"tab\" data-toggle=\"tab\">Vol. 1 No. 1<\/a><\/li><\/ul>\n    <\/nav>\n    <div class=\"journal-papers-mound-wrap tab-content\"><div class=\"journal-papers-mound tab-pane fade in active\" id=\"vol-9-no-3\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 9 No. 3<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Citation: Nwabuisi, A. O., Agbaji, B. C. &amp; Ani, T. M.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Relationship Between Firm Attributes and Sustainability Reporting in Nigeria<em> European Review in Accounting and Finance<\/em> 1-12<a href=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2025\/12\/ERAF-931-12.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.18102353%20\" target=\"_blank\">10.5281\/zenodo.18102353 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-9-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 9 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nzeagwu, C. E. &amp; Okoye, N. C.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Impact of Biological Assets on the Valuation of Agricultural Firms in Nigeria<em> European Review in Accounting and Finance<\/em> 1-13<a href=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2025\/10\/ERAF-921-13.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.17465453\" target=\"_blank\">10.5281\/zenodo.17465453<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ojeh, A., Nkwo, F. N., Udefi, G. N., &amp; Okonkwo, B. S.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Influence of Intellectual Capital on Corporate Growth: Evidence from Healthcare Firms in Nigeria<em> European Review in Accounting and Finance<\/em> 14-25<a href=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2025\/10\/ERAF-9214-25.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.17471591\" target=\"_blank\">10.5281\/zenodo.17471591<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Olorunmola, E. G. &amp; Okwo, I. M.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Corporate Financing on Shareholders Wealth of Nigerian Consumer Goods Manufacturing Sector<em> European Review in Accounting and Finance<\/em> 26-38<a href=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2025\/11\/ERAF-9226-38.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.17533743\" target=\"_blank\">10.5281\/zenodo.17533743<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-9-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 9 No 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Idris, A. &amp; Dzugwahi, H.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Balancing Revenue Allocation: A Comparative Analysis of Vertical and Horizontal Distribution Mechanisms in Public Finance \u2013 Evidence from Nigeria, South Africa, and Mexico<em> European Review in Accounting and Finance<\/em> 1-10<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2025\/02\/ERAF-911-10.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/10.5281\/zenodo.14810891\" target=\"_blank\">https:\/\/doi.org\/10.5281\/zenodo.14810891<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-7-no-4\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 7 No. 4<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Oluka, K. U &amp; Ugwu, F. I. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Navigating the Economic Labyrinth: The Minotaur of Exchange Rate in Nigeria\u2019s Maze<em> European Review in Accounting and Finance<\/em> 1-12<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/11\/ERAF-741-12.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.10068460\" target=\"_blank\">10.5281\/zenodo.10068460<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-7-no-3\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 7 No. 3<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ugwuene, R. N., Okwo, I. M. &amp; Ubesie, M. C.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Effect of Accounting Ratios on the Effective Management of Foreign Companies in Nigeria<em> European Review in Accounting and Finance<\/em> 1-14<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/06\/ERAF-731-14.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7793866\" target=\"_blank\">10.5281\/zenodo.7793866<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Agbo, E. I.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Future of Accounting Education Practices: Leveraging on Emerging Technologies<em> European Review in Accounting and Finance<\/em> 15-24<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/07\/ERAF-7315-24.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.8112983\" target=\"_blank\">10.5281\/zenodo.8112983<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ani, T. M. and Igwe, A. O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Corporate Environmental Disclosures and Profitability of Oil and Gas Firms in Nigeria<em> European Review in Accounting and Finance<\/em> 25-33<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/08\/ERAF-7325-33.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.8286984\" target=\"_blank\">10.5281\/zenodo.8286984<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Chukwuani, V. N.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Beyond Numbers: The Art of Narrative Reporting in Financial Communication<em> European Review in Accounting and Finance<\/em> 34-49<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/08\/ERAF-7334-49.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.8287326\" target=\"_blank\">10.5281\/zenodo.8287326<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Zik-Rullahi, A. A., Jide, I., &amp; Onuh, E. O.\r\n<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Behavioural Finance: Exploring the Psychology and Economic Aspects of Financial Decision-Making<em> European Review in Accounting and Finance<\/em> 50-64<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/09\/ERAF-7350-64.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.8320116\" target=\"_blank\">10.5281\/zenodo.8320116<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-7-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 7 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Molokwu, I. M. &amp; Anyadufu, A. O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Exogenous Revenues on the Economic Development in Anambra State<em> European Review in Accounting and Finance<\/em> 1-10<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/04\/ERAF-721-10.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7793866\" target=\"_blank\">10.5281\/zenodo.7793866<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-7-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 7 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">: Okolie, P. I. P., Osam, M. &amp; Ezeamama, M. C. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Impact of Exchange Rate on Foreign Reserves and Diaspora Remittances in Nigeria: 2015 \u2013 2022<em> European Review in Accounting and Finance<\/em> 1-17<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/02\/ERAF-711-17.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7682496%20\" target=\"_blank\">10.5281\/zenodo.7682496<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-6-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 6 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okechukwu, E. A., Prof. Ugwuanyi, B. U. and Ugwu, K. O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Specific Factors Influencing Trade Credit of Foods and Beverage Manufacturing Firms in Nigeria<em> European Review in Accounting and Finance<\/em> pp. 1-15<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/11\/ERAF-621-15.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7297753\" target=\"_blank\">10.5281\/zenodo.7297753<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okparaka, V. C., Agbaji, B. I., Amobi, M. C., Opara, K. C., Oriyo, C. O. and Uzor, E. E.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Taxation and Financial Performance of an Insurance Company in Nigeria: A Study of Consolidated Hallmark Insurance Plc<em> European Review in Accounting and Finance<\/em> pp. 16-25<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/11\/ERAF-6216-25.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7297767\" target=\"_blank\">10.5281\/zenodo.7297767<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okoye, S. I.; Okwo, M. I.; &amp; Ugwu, K. O. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Influence of Productivity on Firm Value of Oil and Gas Firms in Nigeria<em> European Review in Accounting and Finance<\/em> 26-37<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/11\/ERAF-6.2-26-37.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7549679\" target=\"_blank\">10.5281\/zenodo.7549679<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nduche, E. C., Inyiama, O. I. &amp; Ugwuanyi, U. B.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Government Expenditure on Primary Welfare Sector and Economic Growth of Nigeria: A Correlation Analysis<em> European Review in Accounting and Finance<\/em> pp. 38-52<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/11\/ERAF-6.2-38-52.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7339097%20\" target=\"_blank\">10.5281\/zenodo.7339097 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Madukwe, C. J., Nwoha, C. &amp; Nwabuisi, A. O. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Effect of Corporate Assets on Market Value of Oil and Gas Firms in Nigeria<em> European Review in Accounting and Finance<\/em> pp. 53-65<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/01\/ERAF-6.2-53-65.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7512287%20\" target=\"_blank\">10.5281\/zenodo.7512287 <\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Egiyi, M. A.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Dividend Policy in Sub Saharan Africa: The Impact of Corporate Tax<em> European Review in Accounting and Finance<\/em> 66-75<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2023\/12\/ERAF-6.2-66-75.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.10432854\" target=\"_blank\">10.5281\/zenodo.10432854<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-6-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 6 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Aneke, O. N. and Inyiama, O. I.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Relationship between Corporate Social Responsibility Expense and Firm Value of Oil and Gas Firms in Nigeria<em> European Review in Accounting and Finance<\/em> pp. 1-12<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/09\/ERAF-61.1-12.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Egiyi, M. A. PhD and Okafor, V. I. PhD<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Impact of Internal Audit Efficiency on Financial Performance<em> European Review in Accounting and Finance<\/em> pp. 13-22<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/09\/ERAF-61.13-22.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Agbo, E. I. PhD\u00a0and Onuegbu, C. E.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Impact of Tax Revenue on Nigerian Economic Growth (1994 \u2013 2020)<em> European Review in Accounting and Finance <\/em> pp. 23-38<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2022\/10\/ERAF-61.23-38-.pdf\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><div class=\"col-sm-3\">\n                                <div class=\"journal-papers-doi\"><span>DOI:<\/span> <a href=\"https:\/\/doi.org\/10.5281\/zenodo.7133117\" target=\"_blank\">10.5281\/zenodo.7133117<\/a><\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Egiyi, Modesta Amaka Ph.D<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Fraud and Fraud Control in a Computerized Accounting System<em> European Review in Accounting and Finance<\/em> pp. 1-7<a href=\"https:\/\/eraf.deqepub.org\/wp-content\/uploads\/2021\/12\/1-7.pdf\" class=\"pdf-link\" target=\"_blank\">Full PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-4-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 4 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ugonna, S. E and Agu, C. B.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The impact of risk committee on financial performance of UK financial institutions<em> European Review in Accounting and Finance<\/em> pp. 1-23<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Anozie, J. L and Ezeugu, J. I.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Tax planning strategies for corporate inversion<em> European Review in Accounting and Finance<\/em> pp. 24- 36<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-3-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 3 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Nwaeze, D. N.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Relationship between audit quality measures: peer-review evidence from individual auditors<em> European Review in Accounting and Finance<\/em> 1-13<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ogbonna, A. E. and Echezona, F. S.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Capital structure and firm financial performance in Vietnam<em> European Review in Accounting and Finance<\/em> pp. 14-22<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Amope, L. O. <\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Multinational diversification and performance: a re-evaluation of the evidence<em> European Review in Accounting and Finance<\/em> 14-25<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-2-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 2 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Uzoagbara, D. N. and Yenosa, L. T.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Effect of Research and Development (R&#038;D) Inputs and Outputs on the Relation between the Uncertainty of Future Operating Performance and R&#038;D Expenditures<em> European Review in Accounting and Finance<\/em> pp. 1-26<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Ike, J. S. and Damian, O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Determinants and Consequences of Nonprofit Transparency<em> European Review in Accounting and Finance<\/em> pp. 27-38<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Onyena, U. V., Udoye, Y. A.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The effect of dividends on portfolio holdings of mutual funds<em> European Review in Accounting and Finance<\/em> pp. 39-54<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-2-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 2 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Jidenna, L. N. and Nwaogwu, O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Balanced Scorecard: Measures That Drive Performance Evaluation in Auditing Firms<em> European Review in Accounting and Finance<\/em> 1-19<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okoro, N. I. and Uzougwu, M. T.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Product Life Cycle Lengths and Real Activities Management<em> European Review in Accounting and Finance<\/em> 19-31<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-1-no-2\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 1 No. 2<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Amakwe, L. O.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Earnings Quality and Trading Volume Reactions Around Earnings Announcements: International Evidence<em> European Review in Accounting and Finance<\/em> 1-12<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Maduako, B. U.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Determinants and Consequences of Nonprofit Transparency<em> European Review in Accounting and Finance<\/em> 13-25<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><div class=\"journal-papers-mound tab-pane fade \" id=\"vol-1-no-1\" role=\"tabpanel\"><nav class=\"journal-papers-mound-nav\"><h3 class=\"nav-title\">Vol. 1 No. 1<\/h3><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Chidalu, Raymond<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>The Association of the Qualitative Informativeness of Market Risk Disclosures With Stock Liquidity<em> European Review in Accounting and Finance<\/em> pp. 1-20<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okoye, K. P.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Inexperienced Component Auditors and the Internal Information Asymmetry of Multinational Corporations<em> European Review in Accounting and Finance<\/em> 20-27<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><nav class=\"journal-papers-mound-nav\"><\/nav>\n                <div class=\"journal-papers-list\">\n                    <div class=\"journal-papers\">\n                        <div class=\"row\">\n                            <div class=\"col-sm-3\">\n                                <p class=\"jp-name\">Okpara, W. A.<\/p>\n                            <\/div>\n                            <div class=\"col-sm-6\">\n                                <div class=\"journal-papers-meta\">\n                                    <p>Tax-Related Restatements and Tax Avoidance Behavior<em> European Review in Accounting and Finance<\/em> pp. 27-38<a href=\"#\" class=\"pdf-link\" target=\"_blank\">FULL PDF<\/a><\/p>\n                                <\/div>\n                            <\/div><\/div>\n                    <\/div><!-- \/.journal-papers -->\n                <\/div><\/div><\/div><\/div><\/div><\/div><div id=\"indexing\" class=\"kc-elm kc-css-390566 kc_tab ui-tabs-panel kc_ui-tabs-hide kc_clearfix \"><div class=\"kc_tab_content\"><div class=\"kc-elm kc-css-920982 kc_shortcode kc_progress_bars \" data-style=\"1\"><div class=\"progress-item\"><span class=\"label\">Google Scholar<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"background-color: #27750f;width: 90%\" data-value=\"90\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">90%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">ResearchBib.com<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"width: 89%\" data-value=\"89\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">89%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">DOI &amp; CrossRef<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"width: 70%\" data-value=\"70\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">70%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">Road | Directory of Open Access Scholarly Resources<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"width: 80%\" data-value=\"80\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">80%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">OpenAIRE<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"background-color: #1f87ff;width: 86%\" data-value=\"86\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">86%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">PublicationList.org<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"width: 72%\" data-value=\"72\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">72%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><div class=\"progress-item\"><span class=\"label\">InfoBase Index<\/span><div class=\"kc-ui-progress-bar kc-ui-progress-bar1 kc-progress-bar kc-ui-container\"><div class=\"kc-ui-progress kc-ui-progress1\" style=\"width: 80%\" data-value=\"80\" data-speed=\"2000\"><div class=\"ui-label\">\n\t\t\t\t\t<span class=\"value\">80%<\/span>\n\t\t\t\t<\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t<\/div>\n<\/div>\n\n\n<\/div><\/div><div class=\"kc-elm kc-css-563225 kc_col-sm-4 kc_column kc_col-sm-4\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-521297 kc_shortcode kc_single_image\">\n\n        <a rel=\"prettyPhoto\" class=\"kc-pretty-photo\" href=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2021\/11\/ERAF.jpg\" title=\"European Journal of Engineering and Environmental Sciences\" target=\"\">\n        <img decoding=\"async\" src=\"https:\/\/deqepub.org\/eraf\/wp-content\/uploads\/sites\/13\/2021\/11\/ERAF.jpg\" class=\"\" alt=\"European Journal of Engineering and Environmental Sciences\" \/><div class=\"kc-image-overlay\"><i class=\"ion-android-add\"><\/i><\/div>    <\/a>\n    <\/div>\n<\/div><\/div><\/div><\/div><\/section><section class=\"kc-elm kc-css-423025 kc_row\"><div class=\"kc-row-container  kc-container\"><div class=\"kc-wrap-columns\"><div class=\"kc-elm kc-css-526575 kc_col-sm-7 kc_column kc_col-sm-7\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-7316 kc-feature-boxes kc-fb-layout-1\">\n\n\t<div class=\"content-icon\"><i class=\"ion-university\"><\/i><\/div><div class=\"content-title\">PLAGIARISM POLICY<\/div><div class=\"content-desc\">Plagiarism is an Academic Theft. Authors should carefully test their works to make sure it passes a general plagiarism test of at least 75% originality of which the 25% plagiarized content should be quoted statements or References.\r\n\r\nMore so, no part (phrase, paragraph, page) of the submitted manuscript should be source weblinks without proper citation. This will also be considered as plagiarism. Such manuscript will be decided upon by our reviewers whether to reject absolutely or not.<\/div>\n<\/div>\n<\/div><\/div><div class=\"kc-elm kc-css-933638 kc_col-sm-5 kc_column kc_col-sm-5\"><div class=\"kc-col-container\"><div class=\"kc-elm kc-css-822473 kc-feature-boxes kc-fb-layout-1\">\n\n\t<div class=\"content-icon\"><i class=\"ion-android-checkmark-circle\"><\/i><\/div><div class=\"content-title\">REVIEW POLICY<\/div><div class=\"content-desc\">Submitted manuscripts will be reviewed and decided upon within 5 working days of submission. Each manuscript will be reviewed by at least 2 (two) reviewers and decisions sent via email to the corresponding Author.<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/section><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":3458,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-45","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.2 (Yoast SEO v26.2) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>European Review in Accounting and Finance (ERAF)<\/title>\n<meta name=\"description\" content=\"ERAF accepts manuscripts in the form of original articles, case reports, short communications and review articles, the European Review in Accounting and Finance (ERAF) aims to publish the most accurate and reliable source of information addressing the 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