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Gospel J. Chukwu

Publications (7)

Capital Structure and Financial Performance of Listed Commercial Banks in Nigeria: The Moderating Effect of Board Diligence

Gospel J. Chukwu, Celestine Anayo Egbuhuzor, Amos Namapele, Nelson O. Willy, Abelemini N. Chukwu, Douye Okoba & Perewari Ebilaowei · Current Journal of Applied Science and Technology · 2022

Capital structure is an essential managerial decision as it shows how well an entity can harness available resources to achieve desirable results. This study examined the relationship between capital structure (CS) and corporate financial performance (CFP) of deposit money banks...

Open access Research Article 10.9734/cjast/2022/v41i3231816

Imperative of Adopting Integrated Reporting by Quoted Companies in a Volatile Global Economy: Nigeria in Perspective

Gospel J. Chukwu, Osirim Monday & George C. Wadike · Asian Journal of Economics, Business and Accounting · 2020

Integrated reporting (IR) is an emerging field of corporate reporting devised for corporate entities to ensure sustainable value creation in the short, medium and long term. The major thrust of this paper therefore was to determine the extent of the adoption of integrated reporti...

Open access Research Article 10.9734/ajeba/2020/v19i130297

Environmental Liability Provisions and Earnings Persistence of Oil Firms in Nigeria

Gospel J. Chukwu, Hwerien Rosemary Idamoyibo & Monday M. Akunna · Asian Journal of Economics, Business and Accounting · 2020

The purpose of this study is to examine whether provision for environmental liability is associated with earnings persistence of oil firms in Nigeria. The study also examines whether changes in provision for environmental liability is associated with earnings quality. Data from f...

Open access Research Article 10.9734/ajeba/2020/v16i130229

Environmental Liability Estimates and Equity Value of Oil Firms in Nigeria

Gospel J. Chukwu, Hwerien Rosemary Idamoyibo & Monday M. Akunna · Journal of Economics, Management and Trade · 2020

The purpose of this study is to examine whether decommissioning and environmental restoration estimates affect equity valuation of oil firms in Nigeria. The study also examined whether changes in these environmental liability estimates are value relevant in Nigeria. The study ana...

Open access Research Article 10.9734/jemt/2020/v26i330235

Related Party Transaction and Income Smoothing in Nigerian Listed Commercial Banks: The Moderating Effect of Capital Adequacy

Prince Ozuruonye George & Gospel J. Chukwu · Current Journal of Applied Science and Technology · 2022

There has been increasing concern over the effect of related party transactions on the credibility of reported earnings. This is moreso in sectors that are associated with opaque practices such as the banking industry where insider loans sometimes degrade the quality of loan asse...

Open access Research Article 10.9734/cjast/2022/v41i444011

Audit Committee Characteristics and Corporate Governance Disclosure of Nigerian Deposit Money Banks

Godwin Israel Ebirien, Gospel J. Chukwu & John Ohaka · Asian Journal of Economics, Business and Accounting · 2019

Aims: The paper examines the extent to which audit committee characteristics influence corporate governance disclosure level in the Nigerian deposit money banks. The characteristics examined are frequency of meetings, independence, financial literacy and gender diversity. Study D...

Open access Research Article 10.9734/AJEBA/2018/46100

Effect of Mandatory Adoption of IFRS on Earnings Predictability of Firms in the Financial Services Sector

Godwin I. Ebirien, Lillian O. Nkanbia-Davies & Gospel J. Chukwu · Journal of Economics, Management and Trade · 2019

Aims: The paper empirically investigated the effect of mandatory adoption of International Financial Reporting Standards on earnings predictability of deposit money banks and insurance firms.  Study Design: It adopted ex post facto research design. Place and Duration of Study: Th...

Open access Research Article 10.9734/jemt/2019/v24i130154