IFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

IFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption and seven (7) years after IFRS adoption. Earnin...

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Bibliographic Details
Main Authors: Ibrahim Para, Husseini Bala, Ghousia Khatoon, Abubakar Karaye, Hariem Abdullah
Format: Article
Language:Arabic
Published: Universiy of Zakho 2022-06-01
Series:گۆڤارا زانستێن مرۆڤایەتی یا زانكۆیا زاخۆ
Subjects:
Value relevance
accounting information
IFRS adoption
developing countries
Online Access:https://hjuoz.uoz.edu.krd/index.php/hum/article/view/776

Internet

https://hjuoz.uoz.edu.krd/index.php/hum/article/view/776

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