The value relevance of comprehensive income in Nigerian: A pilot test
This study is motivated by the need to provide contextual evidence to a decade-long debate regarding accounting standard that require firms to measure certain financial assets and liabilities at fair value and to recognize the effect thereof in a statement of comprehensive income (CI) Nigerian publi...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
EconJournals
2016
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/19647/1/IJEFI%20%206%202%202016%20793-797.pdf |