Full Length Research Paper
Authors
Liafisu Sina Yekini
Accounting Group, Derby Business School, University of Derby, Kedleston Road, Derby, England, United Kingdom.
Sunny Oteteya Temile
Dennis Osadebey University, Faculty of Management and Social Sciences, Department of Accounting, Asaba, Delta State, Nigeria.
Dubem Victor Enaruna
Department of Maritime Economics and Finance, Nigerian Maritime University, Okerenkoko, Warii, Delta State, Nigeria.
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