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gujaf-391	doi.org	https://doi.org/10.57233/gujaf.v46i21.26
gujaf-391	doi.org	https://doi.org/10.1111/19113846.12294
gujaf-391	ijecm.co.uk	http://ijecm.co.uk/wp-content/uploads/2016/03/4323.pdf
gujaf-391	doi.org	https://doi.org/10.1108/09675420910963397
gujaf-391	doi.org	https://doi.org/10.1108/ajems-052012-0036
gujaf-391	doi.org	https://doi.org/10.1504/ijaape.2014.066304
gujaf-391	doi.org	https://doi.org/10.5901/mjss.2015.v6n1p430
gujaf-391	doi.org	https://doi.org/10.1111/j.1911-3846.1987.tb00678.x
gujaf-391	doi.org	https://doi.org/10.5430/ijfr.v12n4p191
gujaf-391	www.proshareng.com	https://www.proshareng.com
gujaf-391	doi.org	https://doi.org/10.1108/jfra-022016-0015
gujaf-391	doi.org	https://doi.org/10.1111/j.1099-1123.2008.00374.x
gujaf-391	doi.org	https://doi.org/10.1007/s10551-014-2393-4
gujaf-391	doi.org	https://doi.org/10.1287/orsc.10.2.119
gujaf-391	www.researchgate.net	https://www.researchgate.net/publication/280719297
gujaf-391	www.oecd.org	https://www.oecd.org/cfe/smes/cmin-2017-8-en.pdf
gujaf-391	guardian.ng	https://guardian.ng/business-services/cama-2020-mandatory-annual-returnsby-nigerian-businesses
gujaf-391	doi.org	https://doi.org/10.1016/j.jcae.2011.08.002
gujaf-391	doi.org	https://doi.org/10.21512/bbr.v7i2.1685
gujaf-391	doi.org	https://doi.org/10.1108/jfrc-03-2022-0040
gujaf-391	doi.org	https://doi.org/10.1016/j.intaccaudtax.2014.02.002
gujaf-391	doi.org	https://doi.org/10.19030/jabr.v34i2.10129
gujaf-391	doi.org	https://doi.org/10.13164/trends.2019.34.69
gujaf-391	doi.org	https://doi.org/10.1080/00014788.2000.9728920
gujaf-391	doi.org	https://doi.org/10.9790/08371333947
gujaf-391	doi.org	https://doi.org/10.1108/13552520010348361
gujaf-391	www.sec.gov.ng	https://www.sec.gov.ng
gujaf-391	doi.org	https://doi.org/10.2308/accr-51871
gujaf-391	doi.org	https://doi.org/10.1007/s10551-010-0657-0
gujaf-391	doi.org	https://doi.org/10.1080/23311975.2021.1935183
gujaf-391	doi.org	https://doi.org/10.17535/crorr.2014.0007
gujaf-391	www.vanguardngr.com	http://www.vanguardngr.com/2007/06/15-companies-flout-nsesfinancial-reporting-requirements/amp
