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The value of discretion in Africa : evidence from acquired intangible assets under IFRS 3

Tunyi, Abongeh A.; Ehalaiye, Dimu; Gyapong, Ernest; … - In: The international journal of accounting : TIJA 55 (2020) 2, pp. 2050008-1-2050008-39

Persistent link: https://www.econbiz.de/10012301398

Internal audit in microfinance institutions : evidence from transitional and developing economies

Omidiji, Abiodun; Redmayne, Nives Botica; Ehalaiye, Dimu; … - In: Economics of transition and institutional change 32 (2024) 1, pp. 109-141

Persistent link: https://www.econbiz.de/10014450693

The impact of SFAS 157 on fair value accounting and future bank performance

Ehalaiye, Dimu; Tippett, Mark; van Zijl, Tony - In: International Journal of Accounting & Information Management 28 (2020) 4, pp. 739-757

Purpose: The purpose of this paper is to investigate whether levels-classified fair values of US banks based on SFAS 157: Fair Value Measurements, as recognised in the quarterly financial statements of the banks over the period from 2008 until 2015, have predictive value in relation to the...

Persistent link: https://www.econbiz.de/10012275754

Are Financial Reports Useful? The Views of New Zealand Public Versus Private Users

Ehalaiye, Dimu; Laswad, Fawzi; Botica Redmayne, Nives; … - In: Australian Accounting Review 30 (2018) 1, pp. 52-64

Persistent link: https://www.econbiz.de/10012088055

Consequences of the Treasury Single Account Policy on the Wealth of Nigerian Commercial Banks’ Shareholders

Moses, Olayinka - 2018

We examine the impact of the Nigerian government's Treasury Single Account (TSA) policy to withdraw the funds of Ministries, Departments and Agencies from commercial banks. Following the economic policy uncertainty theory, we use an event study methodology to measure the impact of the TSA policy...

Persistent link: https://www.econbiz.de/10012927810

Competition and commercial banks risk-taking : evidence from Sub-Saharan Africa region

Akande, Joseph Olorunfemi; Kwenda, Farai; Ehalaiye, Dimu - In: Applied economics 50 (2018) 44, pp. 4774-4787

Persistent link: https://www.econbiz.de/10012061631

Financial determinants of local government debt in New Zealand

Ehalaiye, Dimu; Botica-Redmayne, Nives; Laswad, Fawzi - In: Pacific accounting review 29 (2017) 4, pp. 512-533

Persistent link: https://www.econbiz.de/10011816903

Consequences of the Treasury Single Account policy on the wealth of Nigerian commercial banks' shareholders

Moses, Olayinka; Ehalaiye, Dimu; Maimako, Sebastian; … - In: Emerging markets finance & trade : a journal of the … 54 (2018) 7/8/9, pp. 2078-2092

Persistent link: https://www.econbiz.de/10012124643

Extractive sector governance : does a nexus of accountability render local extractive industries transparency initiatives ineffective?

Moses, Olayinka; Ehalaiye, Dimu; Sorola, Matthew; … - In: Meditari accountancy research 32 (2024) 1, pp. 176-206

Persistent link: https://www.econbiz.de/10014513868

The predictive value of bank fair values

Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127

Persistent link: https://www.econbiz.de/10011800503