Journal Description

The International Research Journal of Accounting, Finance, and Banking (IRJAFB) is a peer-reviewed open-access scholarly journal that is published monthly. The journal aims to publish original research articles, reviews, and case studies on accounting, finance, and banking. This comprehensive article provides an overview of the IRJAFB's aim, focus, and scope.


Aim: The primary aim of the International Research Journal of Accounting, Finance, and Banking (IRJAFB) is to provide a platform for researchers, academicians, and professionals to share their original research findings and insights on accounting, finance, and banking. The journal seeks to publish high-quality research that contributes to the development of accounting, finance, and banking practices globally.

EFFECT OF FIRM SIZE ON CASH HOLDINGS OF FOOD AND BEVERAGES FIRMS IN NIGERIA

This study investigated the impact of firm size on cash holdings within the manufacturing sector of Nigeria, focusing specifically on food and beverage firms. The independent variables were total assets and total turnover, while the dependent variable was cash holding. Data were sourced from the published Annual Financial Statements of five food and beverage manufacturing firms listed on the Nigerian Exchange Group over a ten-year period (2008-2017).The study employed ex-post facto research

Noke, Gibson Chinedu, Oliver Inyiama, PhD , Sergius Nwannebuike Udeh, PhD