A. Solanke, A., P. Adinnu, and K. A. Alhassan. 2016. “Adoption of International Financial Reporting Standard for Small and Medium Enterprises in North Central Nigeria: Implications for Financial Reporting Quality”. International Journal of Sciences: Basic and Applied Research (IJSBAR) 30 (3): 89-101. https://www.gssrr.org/JournalOfBasicAndApplied/article/view/6456.