Ebe, Cletus Oluwadare, Rafiu Oyesola Salawu, and Theophilus Anaekenwa Aguguom. 2023. “IAS 38 Intangible Assets and Firm Performance: Empirical Evidence from Selected Consumer Goods Manufacturing Companies Listed in Nigeria”. International Journal of Innovative Research and Scientific Studies 6 (3):570-77. https://doi.org/10.53894/ijirss.v6i3.1607.