Abubakar, Aliyu, et al. “Basel III Regulatory Reforms and Bank Financial Performance: Evidence from Nigerian Deposit Money Banks”. FUDMA Journal of Accounting and Finance Research [FUJAFR], vol. 4, no. 2, May 2026, pp. 92-105, https://doi.org/10.33003/fujafr-2026.v4i2.369.92-105.