Yakubu, U., B. B. Usman, and I. A. Gololo. “Sustainability Reporting and Firms’ Value in Nigeria: Moderating Role of Research and Development Expenditure: A Conceptual Review”. UMYU Journal of Accounting and Finance Research, vol. 8, no. 1, May 2025, pp. 23-34, doi:10.61143/umyu-jafr.8(1)2025.002.