Aliyu, A., A. A. . Ngadi, and A. . Abubakar. “POST COVID-19 PANDEMIC: COMPARATIVE STUDY IN THE VALUE RELEVANCE OF ACCOUNTING INFORMATION BETWEEN LISTED MANUFACTURING FIRMS AND LISTED SERVICE FIRMS IN NIGERIA ”. Gusau Journal of Accounting and Finance, vol. 5, no. 2, Oct. 2024, pp. 70-87, doi:10.57233/gujaf.v5i2.5.