Impact of IFRS adoption and value relevance of accounting quality on listed firms in Nigeria / Ahmad Alhaji Zubairu, Lubabatu M. Kwanbo and Abbas Usman

• Main Authors: Zubairu, Ahmad Alhaji, M. Kwanbo, Lubabatu, Usman, Abbas
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA, Perlis 2021
• Subjects: Accounting. Bookkeeping; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
• Online Access: https://ir.uitm.edu.my/id/eprint/69303/1/69303.pdf; https://ir.uitm.edu.my/id/eprint/69303/; https://myjms.mohe.gov.my/index.php/intelek

This study concentrated on evaluating the value relevance of accounting quality in Nigeria both before and after the mandatory adoption of IFRS as a reporting standard for the period of two (2) years (2011-2012) using annual reports of the whole (108) companies quoted on Nigerian stock exchange with...