Oto, Theresa Ekpe, Anthony Idoko Onoja, and Solomon Wayas. 2024. “INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS SMOOTHING OF NIGERIAN DEPOSIT MONEY BANKS”. Advance Journal of Management, Accounting and Finance 9 (3):37-52. https://aspjournals.org/ajmaf/index.php/ajmaf/article/view/88.