International Financial Reporting Standards Adoption and Earnings of Quoted Banks in Nigeria

International Financial Reporting Standards Adoption and Earnings of Quoted Banks in Nigeria

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The aim of this study is to examine the effect of adopted International Financial Reporting Standards (IFRS) adoption on the earning yield and earning per share of quoted banks in Nigeria. The study made use of cross sectional data obtained for a period of 6 years from 2009-2014, while the panel ord...

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Bibliographic Details
Main Authors: O.A. Sanyaolu, F. O. Iyoha, Stephen A. Ojeka
Format: Article
Language:English
Published: EconJournals 2017-03-01
Series:International Journal of Economics and Financial Issues
Subjects:
corporate reporting
adoption
performance
local gaap
ifrs
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/32002/353186?publisher=http-www-cag-edu-tr-ilhan-ozturk

Internet

https://dergipark.org.tr/tr/pub/ijefi/issue/32002/353186?publisher=http-www-cag-edu-tr-ilhan-ozturk

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