The Value Relevance of Comprehensive Income in Nigerian: A Pilot Test
This study is motivated by the need to provide contextual evidence on a decade-long debate regarding accounting standards that require firms to measure certain financial assets and liabilities at fair value and to recognize the effect thereof in a statement of Comprehensive Income (CI). Upon the ad...
Main Authors: | Aliyu Baba Usman, Noor Afza Binti Amran, Hasnah Binti Shaari |
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Format: | Article |
Language: | English |
Published: |
EconJournals
2016-04-01
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Series: | International Journal of Economics and Financial Issues |
Online Access: | https://econjournals.com/index.php/ijefi/article/view/1994 |
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