id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-19	Abubakar, Aliyu; Shuaibu, Muhammad Yusuf; Magaji, Adamu	MODERATING EFFECT OF LEVERAGE ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN THE NIGERIAN LISTED OIL AND GAS FIRMS 	2020	14	.pdf	application/pdf	5166	257	56	Value relevance is understood to be the ability of financial statement information (quantitative and qualitative) to capture and summarise information that affects share values and empirically tested as a statistical association between market values and accounting values (Hellstrom, 2005), financial information is only termed value relevant if there is an established association between accounting numbers and company share prices. Keywords: Value relevance, Earnings per share, Book value per share and Leverage 1.	cache/gujaf-19.pdf	txt/gujaf-19.txt