References
Abughniem, M. S., Al-Aishat, M. A., and Hamdan, A. (2020). Free cash flow and firm performance: Empirical evidence from the Amman Stock Exchange (ASE). International Journal of Innovation, Creativity and Change, 10(12): 668-681. Austine, O. E., Asiriuwa, O., and Ashafoke, T. O. (2014). Value relevance of accounting information in the banking subsector of the Nigeria stock exchange (NSE). British Journal of Accounting, Auditing and Finance Research, 1(1): 42-55. Bartha, M. E., Li, K., and McClure, C. G. (2022). Evolution in value relevance of accounting information. DeGroote School of Business, McMaster University, 1(1): 1280. Boonyanet, W., and Promsen, W. (2024). Incremental content of accounting information when local options of IFRS are applied: Empirical evidence from an emerging economy. WSEAS Transactions on Business and Economics, 21: 149. Buzinskiene, R., and Rudyte, D. (2021). The impact of intangible assets on the company’s market value. Montenegrin Journal of Economics, 17(2): 59-73. Chehade, S., and Prochazka, D. (2022). Value relevance of accounting information in an emerging market: The case of IFRS adoption by non-financial listed firms in Saudi Arabia. Journal of Accounting and Emerging Economics, 1(1): 1-22. Chukwu, G. J., Kiabel, S., Obah, G. W., Ebilaowei, P., Okoba, d., Akunna, M. M., and Chukwu, A. N. (2024). Value relevance of accounting information in financial crisis: An intra- sector comparison. African Banking and Finance Review Journal, 18(18): 141-161. Davies, S. D., and Macfubara, M. S. (2018). Financial risk and value relevance of accounting information: Evidence from Nigeria quoted insurance firms. Journal of Accounting and Financial Management, 4(3): 45-63. Der, B. A., Polak, P., and Masri, M. (2016). Investigation on the value relevance of accounting information: Evidence from incorporated companies in the Singapore capital market. Investment Management and Financial Innovations, 13(3): 9-21. Edet, J. P., and Umoh, E. P. (2024). Financial management decisions and stock price of quoted manufacturing companies in Nigeria. IIARD International Journal of Economics and Business Management, 10(7): 286-312. Ernest, O., and Oscar, M. C (2014). The comparative study of value relevance of financial information in the Nigeria banking and petroleum sectors. Journal of Business Studies Quarterly, 6(1): 43-54. Friedman, M. (1962). Capitalism and freedom: University of Chicago Press, Chicago, 56p. Hafiz, M. M., Bagudo, M. M., and Abubakar, S. (2022). Value relevance of international financial reporting standard four of listed Nigerian insurance firms. Gusau Journal of Accounting and Finance, 3(1): 1-14. Harvest, M. I., Azali, S., and Newstyle, N. (2022). Current assets investment and financial performance of listed industrial goods manufacturing firms in Nigeria. Economic Review of Galicia, 10(3): 41-57. Hassan, N., and Haque, H. M. U. H. (2017). Role of accounting information in assessing stock prices in Bangladesh. International Journal of Business and Social Research, 7(10): 18-25. Ihenyen, C. J., and Asemota, O. P. (2024). Effect of accounting information on stock price of listed consumer goods company in Nigeria. Journal of Accounting and Financial Management, 10(5): 41-53. Innocent, O., Ibanichuka, E. A. L., and Micah, L. C. (2020). Accounting information and stock prices of quoted manufacturing firms: Multi-variant panel data evidence from Nigeria. Asian Finance and Banking Review, 4(1): 1-16. Irsath, Y. M., Haleem, A., and Ahamed, S. T. (2015). Value relevance of accounting information and stock price reaction of listed companies-empirical evidence from the Colombo stock exchange Srilanka. International Symposium, 1(1): 1-3. Itan, I., and Riana, W. (2021). The impact of cash flow statement on firm value in Indonesia. Forum Ekonomi, 23(3): 442-453. Kabir, N. (2021). The value relevance of accounting information on share price: Evidence from Nigerian listed companies. UMYU Journal of Accounting and Finance Research, 1(1): 56-69. Kar??n, S. (2013). The impact of IFRS on the value relevance of accounting information: Evidence from Turkish firms. International Journal of Economics and Finance, 5(4): 71-80. Khanna, M. (2014). Value relevance of accounting information: An empirical study of selected Indian firms. International Journal of Scientific and Research Publications, 4(10): 1-6. Kothari, C. R., and Garg, G. (2014). Research methodology-methods, and techniques, third edition. New Delhi: New age international publishers, 88p. Kousenidis, D. V., Ladas, A. C., and Negakis. C. I. (2012). Value relevance of accounting information in the pre- and post-IFRS accounting periods. European Research Studies, 13(1): 146-154. Kraipornsak, P., and Poramapojn, P. (2021). Determinants of the market value of listed firms in the services sector: A case of Thailand. International Journal of Economics and Finance Studies, 13(1): 155-172. Kwon, G. (2018). The value relevance of accounting information: Focusing on us and China. Academy of Accounting and Financial Studies Journal, 22(6): 1-11. Mulenga, M. J. (2015). Value relevance of accounting information of listed public sector banks in Bombay stock exchange. Research Journal of Finance and Accounting, 6(8): 222- Nangih, E., Ofor, T. N., and Onuorah, J. K. J. (2020). Cash flow management and financial performance of quoted oil and gas firms in Nigeria. Journal of Accounting and Financial Management, 6(4): 1-11. Ni, Y., Huang, P., Chianga, P., and Liao, Y. (2019). Cash flow statements and firm value: Evidence from Taiwan. The Quarterly Review of Economics and Finance, 71: 280-290. Nwaobia, A. N., Ogundajo, G. O., and Kwarbai, J. D. (2016). Value relevance of accounting information and firm value: A study of consumer goods manufacturing sector in Nigeria. European Journal of Business and Management, 8(24): 107-124. Ogbeide, S. O., Eragbhe, E., Ololade, B. M., and Akanji, B. O. (2017). Cash flow and financial performance of insurance companies: Empirical evidence from Nigeria. International Journal of Management, Economics and Social Sciences, 4(2): 20-32. Ogiriki, T., and Stephen, O. T. A. (2022). Value relevance of accounting information in Nigerian capital market. African Journal of Business and Economic Development, 2(3): 44-54. Okafor, T. G., Ogbuehi, A., and Anene N. O. (2017). IFRS adoption and the value relevance of accounting information in Nigeria: An empirical study. Journal of Modern Accounting and Auditing, 13(10): 421-434. Omokhudu, O. O., and Ibadin, P. O. (2015). The value relevance of accounting information: Evidence from Nigeria. Accounting and Finance Research, 4(3): 20-30. Perveen, S. (2019). Value relevance of accounting information: An empirical analysis of banking sector of Pakistan. Journal of Marketing and Information Systems, 1(2): 10- Rahman, A., and Sharma, R. B. (2020). Cash flows and financial performance in the industrial sector of Saudi Arabia: With special reference to insurance and manufacturing sectors. Investment Management and Financial Innovations, 17(4): 76-84. Rahman, J. and Liu, R. (2021). Value relevance of accounting information and stock price reaction: Empirical evidence from China. Accounting and Management Information Systems, 20(1): 5-27. Shamki, D. (2012). Impact of non-accounting information on the value relevance of accounting information: the case of Jordan. International Journal of Business and Social Research, 2(1): 9-24. Shehzad, K., and Ismail, A. (2014). Value relevance of accounting information and its impact on stock prices: Case study of listed banks at Karachi Stock Exchange. Journal of Economic Information, 1(3): 6-9. Soet, M. A., Muturi, W., and Oluoch, O. (2018). Effect of operating cash flow management on financial performanc