Value Relevance of Accounting Information in Nigerian Listed Financial Companies
Adebimpe O. Umoren, Paul W. Akpan & Ebi V. Ekeria · Advances in Research · 2018
This paper investigates the value relevance of accounting information (book value and earnings) on the market price of shares before and after the adoption of the International Financial Reporting Standards (IFRS) in Nigeria. It also examines whether the relevance of accounting i...
Open access
Research Article
10.9734/AIR/2018/42794