L. Muhibudeen, “International Financial Reporting Standard and Value Relevance of Accounting Information in Quoted Cement Firms in Nigeria”, IJSBAR, vol. 22, no. 1, pp. 81–95, Apr. 2015, Accessed: Sep. 13, 2025. [Online]. Available: https://www.gssrr.org/JournalOfBasicAndApplied/article/view/3834