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...

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Bibliographic Details
Main Authors: Usman, Aliyu Baba, Amran, Noor Afza, Shaari, Hasnah
Format: Article
Language:English
Published: EconJournals 2016
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/19647/1/IJEFI%20%206%202%202016%20793-797.pdf