Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms

In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As the pr...

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Bibliographic Details
Main Authors: Ndubuisi Odoemelam, Regina G. Okafor, N. Grace Ofoegbu
Format: Article
Language:English
Published: Taylor & Francis Group 2019-01-01
Series:Cogent Business & Management
Subjects:
earnings
value relevance
ifrs
ngaap
nigeria
fixed effect model
Online Access:http://dx.doi.org/10.1080/23311975.2019.1643520

Internet

http://dx.doi.org/10.1080/23311975.2019.1643520

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