Luka Mailafia

Ahmadu Bello University

Publishing since 2015, latest 2026

Accounting
Economics and Econometrics
Strategy and Management
Control and Systems Engineering
Finance

ORCID 0000-0002-1683-8655
Their record on OpenAlex
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Who they write with Where their co-authors are Every publication
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Publications: 72015–2026
Citations: 2to those papers
h-index: 1i10-index 0
Field-weighted impact: 0.101.00 is the world average
World top 10%: 0%0 of 7 scored papers
Open access: 86%6 papers free to read

1 other work — a preprint, a dataset or the like — is listed but not counted.

By year

Papers, and the citations to them

Publications, left axisCitations to that year’s papers, right axis2026 still in progress

Citations received each year

Publications

7 in all

FAIR VALUE ACCOUNTING AND THE PREDICTIVE ABILITY OF OTHER COMPREHENSIVE INCOME FOR FUTURE CASH FLOWS: EVIDENCE FROM NIGERIAN FINANCIAL FIRMS
2026International Journal of Management Science and Business Analysis ResearchJournalOpen accessFirst author0 citations10.70382/caijmsbar.v10i7.056
EFFECT OF INVESTORS' OVERCONFIDENCE AND MENTAL ACCOUNTING ON INVESTMENT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

To all their work, old papers included. Google Scholar also counts citations from theses, books and web pages, so its line runs higher.

What they work on

From the classification of each paper

Subfields

Accounting7100%
Economics and Econometrics229%
Strategy and Management229%
Control and Systems Engineering114%
Finance114%

Physical Sciences
Social Sciences

Topics most written on

Corporate Finance and Governance3
Islamic Finance and Banking Studies3
Auditing, Earnings Management, Governance2
Financial Literacy, Pension, Retirement Analysis2
Financial Reporting and Valuation Research2
Financial Markets and Investment Strategies1
Fiscal Policy and Economic Growth1
Insurance and Financial Risk Management1
Mining Techniques and Economics1
Private Equity and Venture Capital1
Risk Management in Financial Firms1
Working Capital and Financial Performance1

Who they write with

Their most frequent co-authors, and the papers those co-authors share

Where their co-authors are

0% of their papers have a co-author abroad

papers co-written1111111Home

Most frequent partner countries

Niger1

Papers with at least one author in that country.

Institutions written with most

Air Force Institute of Technology KadunaNG1 paper
Kaduna PolytechnicNG1 paper
Federal Polytechnic, BidaNG1 paper

Where they publish

Gusau Journal of Accounting and Finance3
DOAJ (DOAJ: Directory of Open Access Journals)1
International Journal of Management Science and Business Analysis Research1
Journal of Accounting Research Organization and Economics1

How it can be read

86% free to read

Development goals addressed

From each paper’s title and abstract

8Decent work and economic growth1

Most cited

BOARD EDUCATION, DIRECTOR'S AGE AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
Gusau Journal of Accounting and Finance
20231 citationOpen access · Diamond
Board Features and Timely Disclosure of Audited Accounts of Listed Deposit Money Banks in Nigeria
Journal of Accounting Research Organization and Economics
20211 citationOpen access · Gold
FAIR VALUE ACCOUNTING AND THE PREDICTIVE ABILITY OF OTHER COMPREHENSIVE INCOME FOR FUTURE CASH FLOWS: EVIDENCE FROM NIGERIAN FINANCIAL FIRMS
International Journal of Management Science and Business Analysis Research

Gusau Journal of Accounting and Finance

BOARD EDUCATION, DIRECTOR'S AGE AND EARNINGS MANAGEMENT OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

2023Gusau Journal of Accounting and FinanceJournalOpen accessSenior author1 citation10.57233/gujaf.v4i2.8

Board Features and Timely Disclosure of Audited Accounts of Listed Deposit Money Banks in Nigeria

2021Journal of Accounting Research Organization and EconomicsJournalOpen accessFirst author1 citation10.24815/jaroe.v4i1.17865

FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA

2021DOAJ (DOAJ: Directory of Open Access Journals)JournalOpen accessSenior author0 citations

Diamond 4 · 57%Free to read and to publish
Gold 1 · 14%In an open-access journal
Green 1 · 14%A copy in a repository
Closed 1 · 14%Behind a paywall

Open access · Diamond

EFFECT OF INVESTORS' OVERCONFIDENCE AND MENTAL ACCOUNTING ON INVESTMENT PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance

20250 citationsOpen access · Diamond

THE EFFECT OF RISK MANAGEMENT COMMITTEE ON THE FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance

20250 citationsOpen access · Diamond