Isiaka, T. M., Kighir, A. E. and 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), pp. 92–106. doi: 10.33003/fujafr-2025.v3i1.161.92-106.