Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a sample of 101 firms (1212 firms-year observation) that are quoted on or before 2006, and have adopted IFRS from 2006 to 2017, we can investigate earnings value relevance. As the pr...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | EN |
| Publicado: |
Taylor & Francis Group
2019
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/cdc12521d540430487b72692e625b30f |
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