Journal Description

Journal of Current Practice in Accounting and Finance (JCPAF) is a peer-reviewed, open-access scholarly journal that is published monthly. JCPAF aims to make research in the field of accounting and finance more accessible and relevant to practitioners, policymakers, and other stakeholders. The journal seeks to bridge the gap between academic research and practical applications by publishing articles that offer insights and recommendations for improving accounting and financial practices in various contexts. The journal encourages interdisciplinary research and welcomes contributions from diverse perspectives.


JCPAF is committed to ensuring the quality of its publications and maintains a rigorous peer-review process. All submissions to the journal are subjected to double-blind peer review by at least two experts in the relevant field. The journal also follows strict ethical guidelines to ensure the integrity and credibility of its publications.

CASH EQUIVALENTS AND CASH HOLDINGS OF FOOD AND BEVERAGE FIRMS IN NIGERIA

This study examined influence of cash equivalents on cash holdings of food and beverage sector of Nigeria's manufacturing industry. The study specifically examined the effect of current assets and liquid assets on cash holdings. Ex-post facto research design was utilized. Judgmental sampling technique was used to select four firms from a population of twelve listed food and beverage firms in Nigeria. Data for a ten-year period (2008-2017) were used for analysis. The study employed regression

Sergius Nwannebuike Udeh, PhD, Noke, Gibson Chinedu