%0 Journal Article %A %D 2015 %J International Journal of Business, Economics and Management %@ 2312-0916 %V 2 %N 5 %P 135-156 %T The Effects of Changes in Accounting Standards on Value Relevance of Financial Statement Information of Malaysia and Nigeria Banks %M 10.18488/journal.62/2015.2.5/68.5.135.156 %U http://www.pakinsight.com/archive/62/05-2015/5