IFRS adoption and the value-relevance of financial statements figures in Nigeria

IFRS adoption and the value-relevance of financial statements figures in Nigeria

Research Question: Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation: The informativeness of the reported earnings, book values, and cash flows depends on the accounting standards used in preparing the financial statements. IFRS is a global set...

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Bibliographic Details
Main Authors: Japhet Imhanzenobe, Olusegun Vincent, Olalekan Aworinde
Format: Article
Language:English
Published: Bucharest University of Economic Studies 2024-03-01
Series:Contabilitate şi Informatică de Gestiune
Subjects:
ifrs adoption
value-relevance
signaling theory
ohlson price model
driscoll-kraay standard errors
panel-corrected standard errors
Online Access:http://online-cig.ase.ro/jcig/art/23_1_8.pdf

Internet

http://online-cig.ase.ro/jcig/art/23_1_8.pdf

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