Evaluating the Impacts of Change in Accounting Regulation on Financial Performance: A Univariate Testing and the Implications for the Nigerian Capital Market
There is evidence that a change in accounting regulation can stimulate global access to a country’s capital market, thereby increase financial performance of firms. Corresponding to the change from the Generally Accepted Accounting Principles (GAAP) to the mandatory adoption of the International Fi...
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Format: | Article |
Language: | English |
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Danubius University
2023-06-01
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Series: | Acta Universitatis Danubius: Oeconomica |
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Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2318 |