Table of Contents

Authors

  • Ugochukwu John Nwoye, PhD Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. Author
  • Onyinye M. Eneh Department of Accountancy, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria. Author

Keywords:

IROFS, Volume 2, Issue 5, October 2025

Abstract

Internatiponal Review of Financial Studies (IROFS), Volume 2, Issue 5, October 2025 edition

Downloads

Published

2025-12-31

Issue

Vol. 2 No. 5 (2025): October

Section

Articles

License

Copyright (c) 2025 International Review of Financial Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Articles submitted to IROFS should not have been published or are currently under review by another Journal. Kindly see the guide for the preparation of the manuscript for details. Successful submission of articles by author(s) for publication clearly implies that the work is not an infringement of any existing copyright warranty as IROFS reserves the right to be indemnified by the author(s) where any breach of such warranty is proven. For ease of dissemination and to ensure proper policing of use, papers and contributions become the legal copyright of IROFS once published unless otherwise agreed.

Permission clearance should be obtained by the author(s) where applicable for the use of any content of interest not originally created by them. This must be done before the submission of the article to IROFS. Failure to do so may lead to a lengthy delay in publication, as IROFS is unable to publish any article which has permissions pending. Thus, the rights IROFS requires are:

  1. Non-exclusive right to reproduce the material in the article or book chapters.
  2. Print and electronic rights.
  3. To use the material for the life of the work (for instance, there should be no time restrictions on the re-use of material).

Where tables, figures or excerpts of more than 250 words are reproduced from another source, it is expected that:

  1. Author(s) should obtain the necessary written permission in advance from any third-party owner of the copyright for the use in print and electronic formats of any of their text, illustrations, graphics, or other material in their manuscript. Permission must also be cleared for any minor adaptations of any work not originally created by the author(s). The author (s) should not assume that any content freely available on the web is free to use.
  2. Where the author adapts a significant number of any material, the author(s) must inform the copyright holder of the original work.
  3. Author obtains any proof of consent statements
  4. The author must acknowledge figure(s) and content adopted or adapted in work utilizing source(s) and further capture them in the list of references.