International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria

International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria

This paper examined the impact of IFRS adoption on the value relevance of accounting information in Nigeria. In achieving the objectives of this research, the fact book and the annual reports for the period 2010 -2013 were used. Also, using the judgmental sampling technic a total of ten (10) compani...

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Bibliographic Details
Main Authors: Uwalomwa Uwuigbe, Olubukola Ranti Uwuigbe, Moyosore Esther Durodola, Jimoh Jafaru, Rehimetu Jimoh
Format: Article
Language:English
Published: EconJournals 2017-09-01
Series:International Journal of Economics and Financial Issues
Subjects:
value relevance
accounting information
explanatory power
international financial reporting standard
earnings per share
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/32021/354183?publisher=http-www-cag-edu-tr-ilhan-ozturk

Internet

https://dergipark.org.tr/tr/pub/ijefi/issue/32021/354183?publisher=http-www-cag-edu-tr-ilhan-ozturk

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