id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
faba-281	Isa Dandago, Kabiru; Abubakar, Modibbo	Does Audit Committee Moderate The Value Relevance Of Fair Value Accounting Information? Evidence From Listed Consumer Goods Firms In Nigeria	2025	15	.pdf	application/pdf	8927	517	49	It investigates whether audit committee attributes moderate the relationship between FVA and value relevance in Nigerian consumer goods firms. Conceptually, FVA should enhance value relevance by providing timely, market-reflective data, unlike historical cost, which lags behind economic conditions.	cache/faba-281.pdf	txt/faba-281.txt