Relative and incremental value relevance of equity and earnings in the Nigerian financial industry after mandatory Adoption of International Financial Reporting Standard (IFRS)
The study examines the relative and incremental value relevance of mandatory adoption of IFRS in the Nigerian financial industry using Ohlson (1995) model.Data is collected from 52 companies for the period 2010–2013. The overall result shows that the adoption of IFRS improved the value relevance of...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Published: |
American Scientific Publishers
2015
|
| Subjects: |