Intellectual Capital And Financial Performance Of Listed Non-Financial Firms In Nigeria
Dr. Jimoh Ibrahim
Lecturer I
Department of Accounting, Faculty of Management Science
Area of Specialization: Financial Management and Auditing
Biography
I was born on 2nd April, 1976 at Ifewara in Atakunmosa West Local Government, Osun State and a native of Ojo in Egbedore Local Government , Osun State. I went to N.U.D Pry, School at ifewara 1987and served as school prefect, and Ifewara High School in 1993. In addition, I obtained HND Accounting in 2002 at Osun State Polytechnic, Iree, and MBA in ( Finance and Accounting option) from University of Ibadan in 2010.. To be more relevant in Academic, I went back to obtained B.Sc (Hon) in Accounting from Lautech, Ogbomoso, M.Sc Accounting with Distinction and Ph.D. Accounting from Osun State University, Osogbo.
I taught in several polytechnics as Adjunct Lecturer such as , Osun State College of Technology, Esa Oke, Federal Polytechnic, Ede, and Ile oluji. I worked at Osun State University as Teaching and Research Assistant in Department of Accounting for three years, and Lecturer 1 at Oduduwa University and Ag. HOD of Department of Accounting for a year from Jan. 2025- March 2026
Research Interests
Strategic Financial Management, Corporate governance, Auditing, Taxation and Financial Reporting
Qualifications
| Degree | Institution | Year |
|---|---|---|
| B.Sc (Hon) Accounting | Ladoke Akintola University, Ogbomoso | 2018 |
| M.Sc Accounting | Osun State University, Osogbo | 2020 |
| Ph.D. Accounting | Osun State University | 2024 |
Postgraduate M.Sc Supervision
Undergraduate Project Supervision
Firm Characteristics and Market Value Of Listed Deposit Money Banks In Nigeria
Accounting Information And Financial Performance Of Quoted Manufacturing Companies In Nigeria
Audit Committee Characteristics And Financial Performance Of Quoted Insurance Companies In Nigeria
Corporate Attributes And Market Value Of Listed Consumer Goods Companies In Nigeria
Board Attributes And Financial Reporting Quality Of Listed Deposit Money Banks In Nigeria.
Capital Structure And Profitability Of Listed Consumer Goods Companies In Nigeria
Course Teaching
Financial management
Public Finance
Introduction to Accounting
Ethics and corporate governance
TAX and Tax Management
Intermediate financial accounting and reporting
Professional Skill
Custom Fields
Award of excellent
Zone J 2 ,Kuliyat Area, Kobo, Osogbo
Selected Publications
AUDIT QUALITY AND BOARD CHARACTERISTICS AS DETERMINANTS OF FINANCIAL REPORTING QUALITY IN NIGERIA
Authors: Oluwayinka, A. OJEBODE , Adebayo OLAGUNJU, Aderemi Olalere ADEBAYO Jimoh IBRAHIM
International Journal of Accounting, Management and Economic Research, 2(2). https://doi.org/10.57233/ijamer.v2i2.30 • 2026
Open publicationArtificial Intelligence as a Catalyst for Enhancing Financial Reporting Quality of Listed Deposit Money Banks in Nigeria
Authors: Jimoh Ibrahim , J.K Olowookere
Indonesian Management and Accounting Research • 2026
Open publicationCOMPETITIVE ADVANTAGE AND PROFIT EFFICIENCY AMONG LISTED DEPOSIT MONEY BANKS IN NIGERIA
Authors: Jimoh Ibrahim
Jabss) Journal of Accounting, Business and Social Sciences • 2026
Open publicationinancial management practices and performance of ministries, departments and agencies (MDAS) in South West, Nigeria
Authors: Feruke, B. R., Olowookere, J.K. & Ibrahim, J.
Journal of Global Accounting, 11(4), 266 – 284. A Publication of Department of Accountancy, Nnamdi Azikiwe University, Nigeria • 2025
Open publicationAudit quality and income smoothing among listed deposits money banks in Nigeria
Authors: Olowookere, J. K., Adeyemi, A., Olagunju, A., Ibrahim, J., Adebowale, H. A.
Iranian, Journal of Accounting, Audit and Finance, 9 (1), A publication of Ferdowsi University of Mashhad, Iran. • 2025
Open publicationModerating Effect of Audit Report Lag on the Relationship Between Audit Market Structure and Financial Reporting Quality of Listed Deposit Money Banks in Nigeria.
Authors: Ibrahim. J., Fajemisin, O. R., & Adedoyin, A. R.
A Publication of Universiti Malaysia Perlis: International Journal of Business and Technopreneurship (IJBT) • 2025
Open publicationRisk-Taking Behaviour and Profit Efficiency Among Nigerian Listed Deposit Money Banks.
Authors: Ibrahim. J, Adedoyin, A.R. & Agunbiade B.O
UMYU Journal of Accounting and Finance Research,8(1)035-049 • 2025
Open publicationEFFECT OF CHIEF EXECUTIVE OFFICER’S ATTRIBUTES ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES OF DEPOSIT MONEY BANKS IN NIGERIA: DOES ACCOUNTING REGULATIONS MATTER?
Authors: Akinloye, J. A., Adebayo, A. O., Olowookere, J. K., & Ibrahim, J.
Zbornik Radova, Journal of Economy and Business, A Publication of University of Mostar–School of Economic • 2025
Open publicationAccounting Theory and Ethical Dimensions on Accounting Practice In Nigeria.
Authors: Olowookere, J. K., Ibrahim, J., & Gbadebo, A.
TSU-International Journal of Accounting and Finance (TSUIJAF) 3(3)19-27 • 2024
Corporate Board Size and Corporate Social Responsibility Disclosure among Listed Industrial Goods Companies in Nigeria
Authors: Ibrahim. J, Aina, E. T. & Akanji, O. O.
Publication of Department of Accounting and Finance, Kwara State University, Malete Journal of Accounting and Finance, 5 (1), 140-152. • 2024
Open publicationCapital Allowance and Operation Efficiency of Listed Consumer Goods Firms in Nigeria.
Authors: Oladejo, T.M., Olaniyan, S.O., Daramola, P.S., & Ibrahim, J.
Published by Petroleum – Gas University of Ploiesti, Romania, Faculty of Economic Sciences: Economic Insights – Trends and Challenges, 13(2), 101-111 • 2024
Open publicationOluwakayode E. F. & Ibrahim.J
Authors: Assessment of activities of tax practitioners, forensic accountants and economic and financial crimes commission at curbing corruption in Osun stat
Zbornik Radova, Journal of Economy and Business, A Publication of University of Mostar–School of Economic • 2023
Open publicationDo Firm Attributes Affect Capital Structure Adjustments of Listed Manufacturing Firms in Nigeria?
Authors: Ibrahim, J., Olowookere, J. K., & Oladejo, T.M
Economics Management Innovation. 2023, 1,52-64. Published by Moravian University College, Olomouc, Czech Republic • 2023
Open publicationInfluence of Corporate Governance on Capital Structure Adjustments among Nigerian Listed Manufacturing Firms
Authors: Ibrahim, J., Olowookere, J. K., & Oladejo,Ibrahim. J, Adebayo. A.O, & Adeyemi, A. Z.
Journal of Economics and Management 19 (2) 165-185. Published by Feng Chia University. Taiwan • 2023
Open publicationInfluence of International Public Sector Accounting Standards (IPSASs) Adoption on Financial Reporting Quality in the Public Service of Osun State, Nigeria.
Authors: Adebayo, A.O, Shittu, R.M, & Ibrahim, J
Economic Management Innovation (EMI), 14(3), 21-31 Published by Moravian University College Olomouc, Czech Republic. • 2022
Open publicationCorporate Governance and Firm Value of Nigerian Listed Deposit Money Banks.
Authors: Adebayo. A.O, Olagunju, A., & Ibrahim. J
Journal of Economics and Management18(1),107-126. Published by Feng Chia University. Taiwan • 2022
Open publicationFirm Monitoring Features and Financial Reporting Quality of Listed NonFinancial Firms In Nigeria.
Authors: Ajiboye, O. O., & Ibrahim, J.
Fuoye Journal of Finance and Contemporary Issues, 3(2), 49-64. Federal University of Oye- Ekiti. Nigeria • 2022
Open publicationRelevance of Accounting Theory in the Development of General Tenets of Accounting
Authors: Adebayo. A.O, Adeyemi .A Z, & Ibrahim, J
A Publication of Nnamdi Azikiwe University, Awka- Anambra State, Nigeria. Journal of Contemporary Issues in Accounting (JOCIA), 3(1) 271-283 • 2022
Open publicationFirm Performance Attributes and Quality of Financial Reporting of Listed Non-Financial Firms
Authors: Olowookere, J. K., Ajiboye, O. O., & Ibrahim, J. (2022).
Izvestiya Journal of Economics Management and Informatics, Bulgaria 66 (3–4), 213– 227 • 2022
Open publicationFinancial Management Practices and Performance of Listed Consumer Goods Companies in Nigeria.
Authors: Olowookere, J. K., Ibrahim J., & Olaniyan .I.O
A Quarterly Publication of Department of Accounting, Adekunle Ajasin, University, Akungba-Akoko, Ondo State, Nigeria. AAU- International Journal of Innovative Research in Accounting and Sustainability 6(1)64-83 • 2021
Open publicationEffect of Risk Management and Internal Controls on Pension Management in Nigeria.
Authors: Idowu .K. A., & Ibrahim, J,
Gusau International Journal for Management and Social Sciences, Federal University, Gusau, Zamfara State, Nigeria,4(3),1-11. • 2021
Open publicationFirm characteristics and financial reporting quality of listed consumable goods companies in Nigeria
Authors: Olowookere, J. K., Ajiboye, O. O., & Ibrahim J.
Journal of Contemporary Issues in Accounting (JOCIA), 1(1), 41- 55. A Publication of Nnamdi Azikiwe University, AwkaAnambra State, Nigeria. • 2021
Open publicationInfluence of Liquidity on Market Value of Deposit Money Banks
Authors: Olagunju, A., Adebayo, A. O., & Ibrahim, J.
Izvestiya Journal of Varna University of Economics, Bulgaria 65 (4), 397 – 411 DOI: 10.36997/IJUEV2021.65.4.397 • 2021
Open publicationInternal Audit Quality and Performance of Public Tertiary Institutions in Osun State, Nigeria. A Publication of Department of Accounting and Finance, Kwara State University, Malate, Kwara State, Nigeria.
Authors: Idowu, K.A & Ibrahim. J
A Publication of Department of Accounting and Finance, Kwara State University, Malate, Kwara State, Nigeria. Malate Journal of Accounting & Finance (MAJAF), 1(1) 62-74, • 2019
Open publication