“BOARD DIVERSITY AND DISCRETIONARY ACCRUALS: A COMPARISON BETWEEN NIGERIA AND GHANA FAMILY-OWNED LISTED FIRMS”, JOGA, vol. 11, no. 2, pp. 209 – 229., May 2025, Accessed: May 21, 2025. [Online]. Available: https://journals.unizik.edu.ng/joga/article/view/6165