MANDATORY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) BY NIGERIAN LISTED BANKS: ANY IMPLICATION FOR VALUE RELEVANCE?. International Journal of Accounting Research, [S. l.], v. 3, n. 1, p. 21–33, 2017. Disponível em: https://j.arabianjbmr.com/index.php/ijar/article/view/106. Acesso em: 13 jun. 2026.