YAKUBU, U.; USMAN, B. B.; GOLOLO, I. A. Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review. UMYU Journal of Accounting and Finance Research , [S. l.], v. 8, n. 1, p. 23–34, 2025. DOI: 10.61143/umyu-jafr.8(1)2025.002. Disponível em: https://accountingjournal.umyu.edu.ng/index.php/ujafr/article/view/149. Acesso em: 1 jun. 2025.