Mohammed Hafiz, M., Muhammad Mustapha Bagudo and Salisu Abubakar 2022. VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOUR OF LISTED NIGERIAN INSURANCE FIRMS. Gusau Journal of Accounting and Finance. 3, 1 (Oct. 2022), 23. DOI:https://doi.org/10.57233/gujaf.v3i1.119.