Shehu Sani, Junaid Muhammad Kurawa, and Ibrahim Magaji Barde. “The Effectiveness of Sas and Ifrs Based Financial Reports: Evidence from the Healthcare Sector”. UMYU Journal of Accounting and Finance Research, vol. 2, no. 1, Dec. 2021, pp. 17-34, doi:10.61143/umyu-jafr.2(1)2021.002.