Egbon–Aghaleleghian, Joy Esosa, and David Jerry Oziegbe. “Fair Value Measurement and Firm Performance of Quoted Manufacturing Companies in Nigeria”. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS, vol. 6, no. 3, Sept. 2022, pp. 321-40, doi:10.29259/sijdeb.v6i3.321-340.