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paper hereby examines the effects of COVID-19 pandemic on accounting and financial reporting in Nigeria. The objectives of … devastating effect of COVID-19 by channelling more funds to the sectors affected by the pandemic …
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-financial institutions that were deeply affected by the 2020 coronavirus (COVID-19) outbreak. I discuss the accounting practices and …, and drawing from prior crises, the paper concludes that accounting practices can help to dampen the effect of a pandemic … from the pandemic about the merits and risks of accounting during pandemics …
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