Download Tag: REPORTING STANDARDS

ABSTRACT The research examines the impact of IFRS adoption on the value relevance of accounting information in Nigerian firms. The used data was obtained from the annual report of the firms for the period 2011 and 2012 (2011 for GAAP and 2012 for 2011 financial statements restated for IFRS), and daily price list on the Cash Craft website. The study is based on the Ohlson model and multiple regression is ...

ABSTRACT The main objective of the study involved the assessment of the impact of the adoption of International Financial Reporting Standards on the performance reporting of Nigerian Deposit Money Banks using financial ratios, while the specific objectives involved the examination of the effects of the adoption of IFRS on the reported profitability measured by return on equity (ROE), on the reported liquidity, measured by current ratio (CR), on the reported ...