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gujaf-217	www.gujaf.com.ng	www.gujaf.com.ng
gujaf-217	www.gujaf.com.ng	http://www.gujaf.com.ng
gujaf-217	www.gujaf.com.ng	http://www.gujaf.com.ng
gujaf-217	doi.org	https://doi.org/10.57233/gujaf.v4i1.211
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118#
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118#
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118#
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118#
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s1061951818302118#
gujaf-217	doi.org	https://doi.org/10.55493/5002.v12i12.4669
gujaf-217	ssrn.com	https://ssrn.com/abstract=1329162
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.2748220
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.314579
gujaf-217	doi.org	https://doi.org/10.1016/s0165-4101(97)00017-7
gujaf-217	doi.org	https://doi.org/10.55493/5002.v12i12.4669
gujaf-217	ssrn.com	https://ssrn.com/abstract=1329162
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.2748220
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.314579
gujaf-217	doi.org	https://doi.org/10.1016/s0165-4101(97)00017-7
gujaf-217	doi.org	https://doi.org/10.1111/j.1468-5957.2006.00630.x
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.3117088
gujaf-217	doi.org	https://doi.org/10.1080/00036846.2020.1841085
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2009.10.008
gujaf-217	dx.doi.org	http://dx.doi.org/10.1504/ijferm.2019.101302
gujaf-217	doi.org	https://doi.org/10.1016/j.ribaf.2021.101494
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.2343108
gujaf-217	ssrn.com	https://ssrn.com/abstract=2225505
gujaf-217	doi.org	https://doi.org/10.1023/a:1024481916719
gujaf-217	www.jstor.org	https://www.jstor.org/stable/10.1086/209601
gujaf-217	doi.org	https://doi.org/10.1111/j.1911-3846.2012.01150.x
gujaf-217	doi.org	https://doi.org/10.1111/j.1475679x.2005.00182.x
gujaf-217	doi.org	https://doi.org/10.1111/j.1468-5957.2006.00630.x
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.3117088
gujaf-217	doi.org	https://doi.org/10.1080/00036846.2020.1841085
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2009.10.008
gujaf-217	dx.doi.org	http://dx.doi.org/10.1504/ijferm.2019.101302
gujaf-217	doi.org	https://doi.org/10.1016/j.ribaf.2021.101494
gujaf-217	dx.doi.org	http://dx.doi.org/10.2139/ssrn.2343108
gujaf-217	ssrn.com	https://ssrn.com/abstract=2225505
gujaf-217	doi.org	https://doi.org/10.1023/a:1024481916719
gujaf-217	www.jstor.org	https://www.jstor.org/stable/10.1086/209601
gujaf-217	doi.org	https://doi.org/10.1111/j.1911-3846.2012.01150.x
gujaf-217	doi.org	https://doi.org/10.1111/j.1475-679x.2005.00182.x
gujaf-217	doi.org	https://doi.org/10.1111/j.1475-679x.2005.00182.x
gujaf-217	doi.org	https://doi.org/10.1111/j.1475-679x.2009.00347.x
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2016.11.005
gujaf-217	doi.org	https://doi.org/10.1506/xvqv-nq4a-08ex-fc8a
gujaf-217	doi.org	https://doi.org/10.1016/j.matcom.2005.09.002
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.jacceco.2014.07.001
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.jacceco.2014.07.001
gujaf-217	doi.org	https://doi.org/10.1016/j.jacceco.2005.01.002
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/0165-4101(95)00397-2
gujaf-217	www.ifrs.org	https://www.ifrs.org/use-around-theworld/why-global-accounting-standards
gujaf-217	www.ifrs.org	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-timeadoption-ofifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c
gujaf-217	www.ifrs.org	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdfprofiles/nigeria-ifrs-profile.pdf
gujaf-217	doi.org	https://doi.org/10.1108/ijaim-09-2018-0101
gujaf-217	doi.org	https://doi.org/10.1111/j.1475-679x.2009.00347.x
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2016.11.005
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gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/0165-4101(95)00397-2
gujaf-217	www.ifrs.org	https://www.ifrs.org/use-around-the-world/why-global-accounting-standards
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gujaf-217	www.ifrs.org	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201
gujaf-217	www.ifrs.org	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201
gujaf-217	www.ifrs.org	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201
gujaf-217	www.ifrs.org	https://www.ifrs.org/issued-standards/list-of-standards/ifrs-1-first-time-adoption-of-ifrs/#:~:text=in%20june%202003%20the%20board,ifrs%20standards%2c%20including%20ifrs%201
gujaf-217	www.ifrs.org	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf
gujaf-217	www.ifrs.org	https://www.ifrs.org/content/dam/ifrs/publications/jurisdictions/pdf-profiles/nigeria-ifrs-profile.pdf
gujaf-217	doi.org	https://doi.org/10.1108/ijaim-09-2018-0101
gujaf-217	doi.org	https://doi.org/10.1111/acfi.12130
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2018.02.002
gujaf-217	doi.org	https://doi.org/10.1506/car.25.4.5
gujaf-217	ssrn.com	https://ssrn.com/abstract=859624
gujaf-217	www.iiste.org	https://www.iiste.org/journals/index.php/rjfa/article/view/36783
gujaf-217	doi.org	https://doi.org/10.2308/accr.2002.77.s-1.61
gujaf-217	dx.doi.org	http://dx.doi.org/10.5923/j.ijfa.20170604.01
gujaf-217	dx.doi.org	http://dx.doi.org/10.1108/ajems-10-2017-0266
gujaf-217	doi.org	https://doi.org/10.1108/medar-03-2013-0006
gujaf-217	dx.doi.org	http://dx.doi.org/10.17159/22223436/2016/v19n1a2
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.jacceco.2006.01.002
gujaf-217	doi.org	https://doi.org/10.1111/acfi.12130
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gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/article/abs/pii/s0278425418300073#
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/journal/02784254
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/journal/02784254
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/science/journal/02784254/37/2
gujaf-217	doi.org	https://doi.org/10.1016/j.jaccpubpol.2018.02.002
gujaf-217	doi.org	https://doi.org/10.1506/car.25.4.5
gujaf-217	ssrn.com	https://ssrn.com/abstract=859624
gujaf-217	www.iiste.org	https://www.iiste.org/journals/index.php/rjfa/article/view/36783
gujaf-217	doi.org	https://doi.org/10.2308/accr.2002.77.s-1.61
gujaf-217	dx.doi.org	http://dx.doi.org/10.5923/j.ijfa.20170604.01
gujaf-217	dx.doi.org	http://dx.doi.org/10.1108/ajems-10-2017-0266
gujaf-217	doi.org	https://doi.org/10.1108/medar-03-2013-0006
gujaf-217	dx.doi.org	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2
gujaf-217	dx.doi.org	http://dx.doi.org/10.17159/2222-3436/2016/v19n1a2
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.jacceco.2006.01.002
gujaf-217	doi.org	https://doi.org/10.1002/wics.35
gujaf-217	doi.org	https://doi.org/10.1016/j.pacfin.2023.101989
gujaf-217	doi.org	https://doi.org/10.1177/0148558x14544504
gujaf-217	doi.org	https://doi.org/10.1016/s0378-4754(03)00124-1
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.adiac.2017.04.004
gujaf-217	doi.org	https://doi.org/10.1002/wics.35
gujaf-217	www.sciencedirect.com	https://www.sciencedirect.com/journal/pacific-basin-finance-journal
gujaf-217	doi.org	https://doi.org/10.1016/j.pacfin.2023.101989
gujaf-217	doi.org	https://doi.org/10.1177/0148558x14544504
gujaf-217	doi.org	https://doi.org/10.1016/s0378-4754(03)00124-1
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.intaccaudtax.2018.09.001
gujaf-217	dx.doi.org	http://dx.doi.org/10.1016/j.adiac.2017.04.004