THE VALUE RELEVANCE OF ACCOUNTING DISCLOSURES AMONG LISTED NIGERIAN FIRMS: IFRS ADOPTION

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ALKALI MOHAMMED YUSUF; LODE NOR ASMA

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Journal: Interdisciplinary Journal of Management Studies Year:2016 | Volume:9 | Issue:4 Page(s): 707-740

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Title

THE VALUE RELEVANCE OF ACCOUNTING DISCLOSURES AMONG LISTED NIGERIAN FIRMS: IFRS ADOPTION

Author(s)

ALKALI MOHAMMED YUSUF | LODE NOR ASMA | Issue Writer Certificate

Keywords

ASSETS

DISCLOSURES

IFRS

LIABILITIES

THE STOCK MARKET

VALUE RELEVANCE

Abstract

This study determined the VALUE RELEVANCE of ASSETS and LIABILITIES after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between ASSETS and LIABILITIES with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is collected from Thomson Reuters and Bank Scope Data Streams for non-financial and financial firms, respectively. The findings provide empirical evidence, established on unique Nigerian environment, statistical significance difference on the VALUE RELEVANCE of ASSETS, and LIABILITIES prepared and disclosed under IFRS. Robustness test, as well as yearly trend analysis, produce collaborating evidence. The significance of the study’s findings presents statistical significance VALUE RELEVANCE increase based on the unique Nigerian adoption of IFRS as an emerging market.

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APA: Copy

ALKALI, MOHAMMED YUSUF, & LODE, NOR ASMA. (2016). THE VALUE RELEVANCE OF ACCOUNTING DISCLOSURES AMONG LISTED NIGERIAN FIRMS: IFRS ADOPTION. IRANIAN JOURNAL OF MANAGEMENT STUDIES, 9(4), 707-740. SID. https://sid.ir/paper/716462/en

Vancouver: Copy

ALKALI MOHAMMED YUSUF, LODE NOR ASMA. THE VALUE RELEVANCE OF ACCOUNTING DISCLOSURES AMONG LISTED NIGERIAN FIRMS: IFRS ADOPTION. IRANIAN JOURNAL OF MANAGEMENT STUDIES[Internet]. 2016;9(4):707-740. Available from: https://sid.ir/paper/716462/en

IEEE: Copy

MOHAMMED YUSUF ALKALI, and NOR ASMA LODE, “THE VALUE RELEVANCE OF ACCOUNTING DISCLOSURES AMONG LISTED NIGERIAN FIRMS: IFRS ADOPTION,” IRANIAN JOURNAL OF MANAGEMENT STUDIES, vol. 9, no. 4, pp. 707–740, 2016, [Online]. Available: https://sid.ir/paper/716462/en

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