Authors
Nonye Stella Agubata
Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam, Nigeria
Livinus Ikenna Okolo
Department of Accountancy, Chukwuemeka Odumegwu Ojukwu University, Igbariam, Nigeria
Department of Economics, University of Nigeria, Nsukka, Nigeria