Hadiza Ahmed Suleiman

IFRS 4 Disclosure and Firm Performance of Insurance Companies in Nigeria

Hadiza Ahmed Suleiman & Abdulraham Bala Sani · Asian Journal of Economics, Business and Accounting · 2021

IFRS 4 is an International Accounting Standard Board providing guideline for the accounting of insurance contract. This paper therefore, examined the compliance of IFRS 4 and performance of quoted Insurance Companies in Nigeria. The study further  investigate the extent of compli...

Open access Research Article 10.9734/ajeba/2021/v21i630388

IFRS Adoption and Reporting Quality: An Assessment of User’s Perception in Nigeria

Aminu Abdullahi & Hadiza Ahmed Suleiman · Asian Journal of Economics, Business and Accounting · 2021

The study assessed the perception of financial statement users on the extent of reporting quality following IFRS adoption in Nigeria. A comparative approach was utilized, where users’ (investors)opinions on reporting quality between the Statement of Accounting Standards (SAS) reg...

Open access Research Article 10.9734/ajeba/2021/v21i930415