Mohammed Hafiz, Mariya, Muhammad Mustapha Bagudo, and Salisu Abubakar. “VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOUR OF LISTED NIGERIAN INSURANCE FIRMS”. Gusau Journal of Accounting and Finance 3, no. 1 (October 26, 2022): 23. Accessed July 1, 2026. https://journals.gujaf.com.ng/index.php/gujaf/article/view/119.