EJ

El-Maude, Jibreel Gambo

Department of Accounting, Modibo Adama University, Yola Nigeria

ielmaude@gmail.com
3 Publications

Publications 3

1
Research Article Vol. 3, Issue 2

Intellectual Capital, Institutional Ownership and Financial Performance of Listed Consumer Goods Companies in Nigeria

EL-MAUDE, Jibreel Gambo*, BARKA Mairama Andrew, HAMIDU Ibrahim

This study examined the moderating effect of institutional ownership on the relationship between intellectual capital and financial performance of listed consumer goods companies in Nigeria. Using a correlational research design with longitudinal panel data from 2015 to 2025, a sample of 14 listed consumer goods companies with complete data yielded...

Oct, 2026 Vol. 3, Issue 2
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2
Research Article Vol. 3, Issue 2

Corporate Governance, Institutional Ownership and Fraud Detection Effectiveness in Listed Deposit Money Banks in Nigeria

EL-MAUDE, Jibreel Gambo*, OYEBODE Blessing, SAGIR Danladi

This study examined the moderating role of institutional ownership in the relationship between corporate governance mechanisms and fraud detection effectiveness in listed Nigerian Deposit Money Banks from 2014 to 2025. Using a longitudinal panel design, data were extracted from audited annual reports of nine continuously listed banks, yielding 108 ...

Oct, 2026 Vol. 3, Issue 2
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3
Research Article Vol. 1, Issue 1

Board attributes, financial literacy and tax avoidance of listed deposit money banks in Nigeria

Danlami Tiino*, EL-MAUDE, Jibreel Gambo, Maryam Isyaku Muhammad

This study examines the moderating effect of board financial literacy on the relationship between board attributes and tax avoidance practice of listed deposit money banks in Nigeria for the period of 10 years (2014 to 2023). Secondary data was sourced from the annual reports of all the thirteen (13) deposit money banks in Nigeria. The study employ...

Jun, 2025 Vol. 1, Issue 1
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