Oyeleye K. W, Kolawole S. A and Jimoh A. A, Atolagbe M. B, and 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, vol. 2, no. 2, pp. 90–109, Dec. 2025.