The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria

Value relevance as a field of study has been growing rapidly and gaining attention by many scholars. Value relevance was also viewed as extent of association between accounting information and market value. Therefore, the main objective of this study is to investigate the value relevance of accoun...

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Main Author:	Sullubawa, Nabila Kabir
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5579/1/s817520_01.pdf https://etd.uum.edu.my/5579/2/s817520_02.pdf
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id	my-uum-etd.5579
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Manaf, Kamarul Bahrain
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Sullubawa, Nabila Kabir The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
description	Value relevance as a field of study has been growing rapidly and gaining attention by many scholars. Value relevance was also viewed as extent of association between accounting information and market value. Therefore, the main objective of this study is to investigate the value relevance of accounting information among listed companies in Nigeria. The study also examined the impact of IFRS on value relevance of accounting information of Nigerian listed companies where, 68 listed companies in NSE were used as the sample of the study over the period of 6 years (2009-2014). It investigated the pre-IFRS period from 2009-2011 and post-IFRS period from 2012-2014. The study used pooled OLS model to analyze the data extracted from Thompson Reuters online data stream. Furthermore, the study found that accounting information of listed companies in Nigeria as value relevant using the Ohlson model where, both book value of equity and earnings are positively and significantly related to market value of equity. More also, the study found that value relevance of both earnings and book value of equity has increased in the post-IFRS period
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Sullubawa, Nabila Kabir
author_facet	Sullubawa, Nabila Kabir
author_sort	Sullubawa, Nabila Kabir
title	The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
title_short	The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
title_full	The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
title_fullStr	The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
title_full_unstemmed	The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria
title_sort	impact of international financial reporting standard (ifrs) on value relevance of accounting information: evidence from nigeria
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5579/1/s817520_01.pdf https://etd.uum.edu.my/5579/2/s817520_02.pdf
_version_	1747827954082119680
spelling	my-uum-etd.55792021-04-05T01:29:22Z The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria 2015 Sullubawa, Nabila Kabir Abdul Manaf, Kamarul Bahrain Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Value relevance as a field of study has been growing rapidly and gaining attention by many scholars. Value relevance was also viewed as extent of association between accounting information and market value. Therefore, the main objective of this study is to investigate the value relevance of accounting information among listed companies in Nigeria. The study also examined the impact of IFRS on value relevance of accounting information of Nigerian listed companies where, 68 listed companies in NSE were used as the sample of the study over the period of 6 years (2009-2014). It investigated the pre-IFRS period from 2009-2011 and post-IFRS period from 2012-2014. The study used pooled OLS model to analyze the data extracted from Thompson Reuters online data stream. Furthermore, the study found that accounting information of listed companies in Nigeria as value relevant using the Ohlson model where, both book value of equity and earnings are positively and significantly related to market value of equity. More also, the study found that value relevance of both earnings and book value of equity has increased in the post-IFRS period 2015 Thesis https://etd.uum.edu.my/5579/ https://etd.uum.edu.my/5579/1/s817520_01.pdf text eng public https://etd.uum.edu.my/5579/2/s817520_02.pdf text eng public masters masters Universiti Utara Malaysia Abiodun, B. Y. (2012). Significant of accounting information on corporate values of firms in Nigeria. Research Journal in Organizational Psychology & Educational Studies, 1(2), 105–113. Abdulmanaf, K.,B. (2010). 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The impact of international financial reporting standard (IFRS) on value relevance of accounting information: Evidence from Nigeria

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