Adeyemi, S. B., S. I. Omobude, and I. E. Udofia. “Impairment Testing of Intangible Assets and Quality of Financial Reporting of Nigerian Manufacturing Companies”. Global Journal of Accounting, Vol. 5, no. 1, July 2019, pp. 1-15, http://ihafa.unilag.edu.ng/index.php/gja/article/view/456.