“DIGITAL FINANCIAL REPORTING AND XBRL ADOPTION: EFFECTS ON FINANCIAL STATEMENT COMPARABILITY AMONG LISTED NIGERIAN BANKS”, JOCIA, vol. 6, no. 1, pp. 34–50, May 2026, Accessed: Aug. 03, 2026. [Online]. Available: https://journals.unizik.edu.ng/jocia/article/view/8000