Relative and Incremental Value Relevance of Equity and Earnings in the Nigerian Financial Industry After Mandatory Adoption of International Financial Reporting Standard (IFRS)

被引：1

作者：

Bagudo, Muhammad Mustapha ^{[1
,2
]}

Manaf, Kamarul Bahrain Bin Abdul ^{[2
]}

Ishak, Rokiah Bt. ^{[2
]}

机构：

[1] Ahmadu Bello Univ Zaria, Dept Accounting, Kaduna, Nigeria

[2] Univ Utara Malaysia, Sch Accountancy, Sintok 06010, Kedah, Malaysia

来源：

ADVANCED SCIENCE LETTERS | 2015年 / 21卷 / 06期

关键词：

IFRS; SAS; Value Relevance; Accounting Information; ACCOUNTING STANDARDS; QUALITY; INFORMATION; TRANSITION; DISCLOSURE; MARKET; IMPACT;

D O I：

10.1166/asl.2015.6162

中图分类号：

O [数理科学和化学]; P [天文学、地球科学]; Q [生物科学]; N [自然科学总论];

学科分类号：

07 ; 0710 ; 09 ;

摘要：

The study examines the relative and incremental value relevance of mandatory adoption of IFRS in the Nigerian financial industry using Ohlson (1995) model. Data is collected from 52 companies for the period 2010-2013. The overall result shows that the adoption of IFRS improved the value relevance of accounting information in the Nigerian financial industry. The Book Value per Share (BVPS) and Earnings per Share (EPS) are higher under IFRS than under SAS. The combined value relevance measured by adjusted R-2 is also higher under IFRS. The study contributes to the value relevance literature in Africa.

引用

页码：1927 / 1930

页数：4

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