Isiaka, T. M., Kighir, A. E., & Yusuf, I. (2025). Impact of Discretionary Accrual Earnings Management on Firm Value of Listed Consumer Goods Firms in Nigeria . FUDMA Journal of Accounting and Finance Research [FUJAFR], 3(1), 92–106. https://doi.org/10.33003/fujafr-2025.v3i1.161.92-106