Idamoyibo, H.R. (2025) “CSR Compensation Cost and Firm Value in Nigeria: Mediating Effect of Liquidity, Moderating Effect of Firm Size, Firm Growth and Business Risk”, FUDMA Journal of Accounting and Finance Research [FUJAFR], 3(2), pp. 70–86. doi:10.33003/fujafr-2025.v3i2.171.70-86.