id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajssms-504	Abubakar, Musa Yelwa; Abdulsallam, Nasiru; Alkali, Muhammad Yusuf	The Impact of the New Accounting Reporting Among Listed Firms in Nigerian Stock Market	2017	9	.pdf	application/pdf	7856	459	56	Ordinary Least Square (OLS) estimation that has commonly been used in value relevance studies is employed to calculate the coefficients estimates. However, Cramer (1987) Z statistics provided no significance difference in value relevance between the two periods.	cache/ajssms-504.pdf	txt/ajssms-504.txt