SIAR-Global Journal of Economics, Finance & Accounting
GJEFA | Management
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Recent Articles
21 publishedDigital Lending, Accounting Disclosure Quality, and Banking Risk: Implications for Financial Stability
May 22, 2026 • Research Article
Digital lending has become an important component of modern financial intermediation as banks, fintech firms, platform companies and non-bank fi…
digital lending; accounting disclosure; banking risk; IFRS 9; IFRS 7; fintech credit; financial intermediation; macroeconomic stability; expected credit loss; digital finance
Effect of External Debts and Foreign Exchange Reserve on Inflation in Nigeria
May 19, 2026 • Research Article
The study examines the effect of external debts and foreign exchange reserve on inflation rate in Nigeria from 2008 to 2024. Using the Ex post f…
External Debts, Foreign Exchange Reserve, Inflation Rate, Nigeria
Implication of Public Expenditure on Economic Growth in Developing Nations, (A Study of Nigerian Economy) 2006 -2024
Apr 17, 2026 • Research Article
This study examined implication of public expenditure on economic growth in Nigeria. The ordinary least square (OLS) technique, unit root test (…
Implication, Expenditure, Economy, Growth, Developing
Digitalisation of Tax collection and Tax Revenue in Nigeria
Apr 15, 2026 • Research Article
This study investigated the impact of digital tax collection on tax revenue in Nigeria. This study adopted a survey design with a population of …
Digitalisation, Tax Revenue, Consumption Taxes, Digital Service Taxes
Effluent Disclosure and market Value of Listed Food and Beverage Firms in Nigeria
Mar 31, 2026 • Research Article
The increasing negative environmental footprints arising from firms’ economic activities have triggered adverse investor reactions thereby…
Effluent disclosure, earnings per share, market capitalization, environmental accounting
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- Founded: 2025
- Frequency: QUARTERLY, but published immediately accepted
- Language: English
- Subject Area: Management