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 ado...

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Bibliographic Details
Main Authors: Aliyu Baba Usman, Noor Afza Binti Amran, Hasnah Binti Shaari
Format: Article
Language:English
Published: EconJournals 2016-04-01
Series:International Journal of Economics and Financial Issues
Subjects:
Online Access:https://dergipark.org.tr/tr/pub/ijefi/issue/31978/352525?publisher=http-www-cag-edu-tr-ilhan-ozturk