id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
gujaf-73	Osikpemhi OZEMOYA, Amos; MAILAFIA, Luka	FAIR VALUE UNOBSERVABLE INPUTS ON THE VALUE RELEVANCE OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA	2021	20	.pdf	application/pdf	5531	263	46	Fair value is an important area in accounting hence, this study will help investors to acknowledge the relevance of fair value in relation to firm value. mailto:lumailafia@gmail.com Gusau Journal of Accounting and Finance, Vol. 2, Issue 3, April, 2021 3 Keywords: Fair value, Value relevance, Unobservable inputs, Book value per share, Earnings per share.	cache/gujaf-73.pdf	txt/gujaf-73.txt