Abdu Abubakar, I. Luka Chechet, Muazu Saidu Badara, and Yunusa Nasiru, “VALUE RELEVANCE OF EARNINGS AND BOOK VALUE: A COMPARATIVE ANALYSIS BETWEEN BIG4 AND NON-BIG4 AUDITED LISTED FIRMS IN NIGERIA”, gujaf, vol. 3, no. 1, p. 19, Oct. 2022.