The effects of accounting standards on earnings management and value relevance : a case of Malaysian and Nigerian banks

• Main Author: Ugbede, Onalo
• Format: Thesis
• Language: English; English; English
• Published: 2015
• Subjects: HF5601-5689 Accounting. Bookkeeping
• Online Access: http://eprints.uthm.edu.my/1612/2/ONALO%20UGBEDE%20COPYRIGHT%20DECLARATION.pdf; http://eprints.uthm.edu.my/1612/1/24p%20ONALO%20UGBEDE.pdf; http://eprints.uthm.edu.my/1612/3/ONALO%20UGBEDE%20WATERMARK.pdf; http://eprints.uthm.edu.my/1612/

The mandatory adoption of IFRS beginning from January 1st 2005 by European Union listed firms has attracted contradictory but limited results from emerging economies, particularly, banking sector on the potency of its adoption in reducing earnings management and enhancing value relevance of accounti...