id	keyword
faba-281	value
faba-281	accounting
faba-281	level
faba-281	value relevance
faba-281	firms
faba-281	audit
faba-281	assets
faba-281	value accounting
faba-281	nigeria
faba-281	fva
faba-281	abubakar
faba-281	goods
faba-281	consumer
faba-281	market
faba-281	liabilities
faba-281	committee
faba-281	value assets
faba-281	governance