Erin, O., F. Oduwole, P. Olojede, and J. Arumona. “Does International Financial Reporting Standards (IFRS) Impact Profitability Ratios of Listed Banks in Nigeria?”. Journal of Accounting, Business and Finance Research, vol. 2, no. 2, Apr. 2018, pp. 79-90, doi:10.20448/2002.22.79.90.