A study by an international team of researchers led by AUN Professor Abubakar Ahmed has been published in the current edition of an international online Journal-Accounting in Europe, dated March 6, 2023. The study titled: 'Multiple Capital Disclosure in European Companies' Integrated Report: The Role of Organizational Complexity" concludes that organizational complexity explains the variability in the extent of multiple capital disclosure.
Dr. Abubakar Ahmed, an Assistant Professor in the Accounting Department in the School of Business & Entrepreneurship (SBE), collaborated with his counterparts from the North Umbria University, City Campus, Newcastle Business School, Newcastle, Tyne, UK, and Ahmadu Bello University(ABU), Zaria, Nigeria for the study.
The study's summary section examined whether industrial and geographical complexities are related to multiple capital disclosure. In line with findings from data analyses, they concluded that while industrial complexity leads to enhance capital disclosures, geographical complexity does not.
Dr. Abubakar Ahmed also collaborated with another Nigerian researcher from ABU in another paper titled 'Impact of Innovation Characteristics on Accrual Basis International Public Sector Accounting Standards Implementation (IPSASIMPL) in Nigeria' published on February 6, 2023, by the International Journal of Innovation and Economic Development.
The latest research papers by the scholars can be accessed using these links: https://doi.org/10.1080/17449480.2022.2150979 and https://doi.org/10.18775/ijied.1849-7551-7020.2015.86.2002.
Reported by John Abah