The value relevance of accounting disclosures among Nigerian financial institutions after the IFRS adoption
This paper discusses about the adoption of International Financial Reporting Standards (IFRS) by the Nigerian financial institutions.Nigeria have been using domestic accounting standard (NGAAP) for banks and non-banks financial institutions known as Statement of Accounting Standards (SAS 10 Part 1 a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mediterranean Center of Social and Educational Research
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/16154/1/62.pdf |