VALUE RELEVANCE OF FINANCIAL DERIVATIVE INSTRUMENTS UNDER IFRS 7: A PANEL STUDY OF NIGERIAN INTERNATIONALLY LICENSED BANKS (20152024). ABUJA JOURNAL OF BUSINESS AND MANAGEMENT, [S. l.], v. 4, n. 4, p. 157–172, 2026. DOI: 10.7118/cpmjaq13. Disponível em: https://ajbam.com.ng/index.php/ajbam/article/view/288.. Acesso em: 10 nov. 2026.