Odoemelam, Ndubuisi; Okafor, Regina G.; Ofoegbu, N. Grace - In: Cogent business & management 6 (2019), pp. 1-22
In this study, we examine the effect of IFRS adoption on the earnings value relevance of quoted Nigerian firms. Using a …, we can investigate earnings value relevance. As the principal objective of the inquiry, we introduce a cross-product term … earnings value relevance. IFRS, as a principle-based, allows managers to use their discretion in the specific treatment of …