Vol. 10 No. 2 (2026): JOSMAS_2026_V10_N02

Articles

• Accountants’ Readiness and the Quality of Financial Reporting Under IFRS 18: Evidence from Nigeria

  O. A. Oyeleye

  1-10

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• Effect of Boko Haram Insurgency on Cattle Trade in Yobe State, Nigeria: A comparative Analysis of Market Performance, Traders Income, and Profitability

  I. M. Ishaka, U. I. Yahamman, S. E. Eji

  11-19

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• Gender Disparities in Educational Participation and Academic Achievement Among Students in Abeokuta Metropolis

  J. I. Adesina, R. A. Adetoro

  20-24

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• Prospects and Challenges of Entrepreneurship Education in Nigerian Tertiary Institutions

  A. G. Ojeyinka, T. O. Keinde, M. O. Ogunleke

  25-30

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• Road Transportation: A Corollary of Economic Development along the New Oyo-Ibadan Express Way, Oyo State, Nigeria

  G. E. Oladokun, A. A. Olawuwo

  31-41

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• Impact of Climate Change Induced Flooding on Road Infrastructure Failure and Accident Causation Patterns across Nigerian Geopolitical Zones

  J. I. Adesina, A. Eghuruamrakpo

  42-51

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• Investigating of Dominant Factors Causing Loss of Sales and Marketing in a Fast-Moving Consumer Goods (FMCG) Company in Lagos

  A. Eghuruamrakpo, O. O. Johnson

  52-61

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• The Hospital as a Social Organization: A Conceptual Review of Patient–Provider Conflict and Healthcare Quality in Nigeria

  A. B. Bada, M. B. Nuhu

  62-72

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• Inventory Management Efficiency and Financial Performance of Listed Manufacturing Firms in Nigeria

  M. A. Salawu

  73-78

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• Traditional Crime Control Methods among Akoko Communities of Ondo State, Nigeria

  N. Saka-Olokungboye, J. O. Ilugbami

  79-87

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• Digital Skills as Factors Predicting Employability of OTM Graduates in Global Age

  O. O. Oduntan

  88-93

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