Vol. 12 No. 1 (2024): January-March

Articles

• TIMING THE NUMBERS: UNDERSTANDING CORPORATE FINANCIAL REPORTING LAG IN FRANCE

  Isabelle Renard

  https://doi.org/10.5281/zenodo.10653767

  Financial research has extensively delved into the impact of discretionary management practices, particularly those related to opportunistic accounting choices and disclosure policies. Existing studies have primarily concentrated on the management's release of earnings and sales forecasts,

  13-22

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• EKITI STATE GOVERNANCE REIMAGINED: THE ROLE OF POLITICAL STEWARDSHIP IN FOSTERING GOOD GOVERNANCE

  Abigail O. Akande, Emmanuel A. Adeyemi , Chioma U. Okonkwo

  https://doi.org/10.5281/zenodo.10653780

  The concept of accountability, as articulated by Glymn (1985), emerges as a fundamental and indispensable theme shaping the functioning of both private and public sectors. With roots traceable to ancient times, accountability stands as a cornerstone principle influencing organizational

  23-39

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• THE BOTTOM LINE: A HOLISTIC EXAMINATION OF DISTANCE EDUCATION COSTS VIA ACTIVITY-BASED COSTING

  Liang Wei Zhang , Qian Yu Wangi

  https://doi.org/10.5281/zenodo.10653717

  Distance education holds a pivotal role within the national educational framework of China, contributing significantly to the diversification and accessibility of higher education. In 2006, the landscape of higher education witnessed a substantial student population of 25,537,000 in junior

  1-12

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