Paul W. Akpan

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...