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...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2023-06-01
|
| Series: | Acta Universitatis Danubius: Oeconomica |
| Subjects: | |
| Online Access: | https://dj.univ-danubius.ro/index.php/AUDOE/article/view/2318 |