DIGITAL FINANCIAL REPORTING AND XBRL ADOPTION: EFFECTS ON FINANCIAL STATEMENT COMPARABILITY AMONG LISTED NIGERIAN BANKS. Journal of Contemporary Issues in Accounting, [S. l.], v. 6, n. 1, p. 34–50, 2026. Disponível em: https://journals.unizik.edu.ng/jocia/article/view/8000. Acesso em: 13 jun. 2026.