Busari, Kassim, and Muhammad Mustapha Bagudo. “Comparing the Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms”. Journal of Economics and Sustainability 3, no. 2 (July 31, 2021): 16–32. Accessed October 2, 2026. https://e-journal.uum.edu.my/index.php/jes/article/view/14562.