The value relevance of accounting disclosures among Nigerian financial institutions after the IFRS adoption

• Main Authors: Mohammed, Yusuf Alkali, Lode, Nor Asma
• Format: Article
• Language: English
• Published: Mediterranean Center of Social and Educational Research 2015
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/16154/1/62.pdf; http://repo.uum.edu.my/16154/; http://doi.org/10.5901/mjss.2015.v6n1p409

This paper discusses about the adoption of International Financial Reporting Standards (IFRS) by the Nigerian financial institutions.Nigeria have been using domestic accounting standard (NGAAP) for banks and non-banks financial institutions known as Statement of Accounting Standards (SAS 10 Part 1 a...