Oyeleye K. W; Kolawole S. A and Jimoh A. A; Atolagbe M. B; Asha O.F. INTERNATIONAL FINANCIAL REPORTING STANDARDS VALUE RELEVANCE AND FIRMS ATTRIBUTES: LESSON FROM SELECTED NIGERIAN DEPOSIT MONEY BANKS: Oyeleye K. W*1, Kolawole S. A*2, Jimoh A. A*3, Atolagbe M. B *4, Asha O.F*5. JAFACOMAR 2025, 2, 90-109.