Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms
In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Con...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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UUM Press
2021
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| Online Access: | https://repo.uum.edu.my/id/eprint/30077/1/JES%2003%2002%202021%2016-32.pdf https://doi.org/10.32890/jes2021.3.2.2 |
| _version_ | 1825806113530970112 |
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| author | Busari, Kassim Bagudo, Muhammad Mustapha |
| author_facet | Busari, Kassim Bagudo, Muhammad Mustapha |
| author_sort | Busari, Kassim |
| collection | UUM |
| description | In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Consequently, investors and other financial information users having two different figures available to them need to be guided as to which set(s) of information they need to make predictions and decisions. This study provides evidence about the comparative value relevance of accounting information for consolidated and separate financial statement of listed financial service firms in Nigeria. The study population is the entire listed financial services firms throughout the period of 2014-2018. |
| first_indexed | 2024-07-04T06:43:38Z |
| format | Article |
| id | uum-30077 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:43:38Z |
| publishDate | 2021 |
| publisher | UUM Press |
| record_format | eprints |
| spelling | uum-300772023-11-29T08:19:43Z https://repo.uum.edu.my/id/eprint/30077/ Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms Busari, Kassim Bagudo, Muhammad Mustapha HF5601 Accounting In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Consequently, investors and other financial information users having two different figures available to them need to be guided as to which set(s) of information they need to make predictions and decisions. This study provides evidence about the comparative value relevance of accounting information for consolidated and separate financial statement of listed financial service firms in Nigeria. The study population is the entire listed financial services firms throughout the period of 2014-2018. UUM Press 2021 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/30077/1/JES%2003%2002%202021%2016-32.pdf Busari, Kassim and Bagudo, Muhammad Mustapha (2021) Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms. Journal of Economics and Sustainability (JES), 3 (2). pp. 16-32. ISSN 2637-1294 https://www.e-journal.uum.edu.my/index.php/jes/article/view/14562 https://doi.org/10.32890/jes2021.3.2.2 https://doi.org/10.32890/jes2021.3.2.2 |
| spellingShingle | HF5601 Accounting Busari, Kassim Bagudo, Muhammad Mustapha Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title | Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title_full | Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title_fullStr | Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title_full_unstemmed | Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title_short | Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms |
| title_sort | comparing the value relevance of selected accounting information in consolidated and separate financial statements the case of nigerian listed financial service firms |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/30077/1/JES%2003%2002%202021%2016-32.pdf https://doi.org/10.32890/jes2021.3.2.2 |
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