Abstract:This study examined the effect of International Accounting Standards (IAS) 38 intangible assets on the firm performance of selected consumer manufacturing companies listed in Nigeria. The study employed secondary data extracted from the published financial statements of the sampled 15 companies out of a population consisting of 20 selected consumer goods manufacturing companies listed in Nigeria using a purposive sampling technique. A firm observation of 220 participants over 11 years from 2011 to 2021 was us… Show more
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