Value relevance of liabilities and non-performing loans in emerging market: IFRS adoption in Nigeria
This study uses a modified equity valuation model (stock price model) to examine the value relevance of balance sheet components (total liabilities (tl), deposit customer liability (dcl) and non-performing loans (npl)) for the periods before and during transition to IFRS in the Nigerian stock Exchan...
Saved in:
Main Authors: | Muhammad, Yusuf Alkali, Lode, Nor Asma |
---|---|
Format: | Article |
Published: |
American Scientific Publishers
2015
|
Subjects: | |
Online Access: | http://repo.uum.edu.my/16433/ http://doi.org/10.1166/asl.2015.6190 |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Similar Items
-
The value relevance of accounting disclosures among Nigerian financial institutions after the IFRS adoption
by: Mohammed, Yusuf Alkali, et al.
Published: (2015) -
Efforts and challenges in adopting international financial reporting standards (IFRS) in Nigeria
by: Alkali, Muhammad Yusuf, et al.
Published: (2012) -
Value relevance of accounting information of pre-and post-adoption of IFRS among Nigerian listed firms
by: Alkali, Muhammad Yusuf
Published: (2018) -
Compliance and value relevance of international financial reporting standards (IFRS) mandatory adoption in Nigeria
by: Bagudo, Muhammad Mustapha
Published: (2016) -
The CMAR and extent of compliance with IFRS 101 standard among Malaysian ace market companies
by: Lode, Nor Asma
Published: (2012)