Idamoyibo, H. R. (2025) “CSR Compensation Cost and Firm Value in Nigeria: Mediating Effect of Liquidity, Moderating Effect of Firm Size, Firm Growth and Business Risk”, FUDMA Journal of Accounting and Finance Research [FUJAFR] , 3(2), pp. 70–86. doi: 10.33003/fujafr-2025.v3i2.171.70-86.