VALUE RELEVANCE OF EARNINGS AND BOOK VALUE: A COMPARATIVE ANALYSIS BETWEEN BIG4 AND NON-BIG4 AUDITED LISTED FIRMS IN NIGERIA
This study empirically examined the comparative value relevance of earnings and book value between big4 and non-big4 audited listed firms in Nigeria. The study covered 161 listed firms for the period 2014 -2019. However, an adjusted population of 154 firms was used with aid of a filter. The study e...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Department of Accounting and Finance, Federal University Gusau
2022-04-01
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Series: | Gusau Journal of Accounting and Finance |
Subjects: | |
Online Access: | https://journals.gujaf.com.ng/index.php/gujaf/article/view/118 |