UTHMAN, Ahmad Bukola; Abdul-BAKI, Zayyad - In: The Journal of Accounting and Management (2014) 1, pp. 43-60
This study investigates the effect of IFRS adoption on the value-relevance of accounting information in Nigeria. The study builds on the explanation of extant finance theories on the value and timing of information. IFRS was measured with more disclosure of economic events as well as the fair...