Adoption of new accounting information in nigeria: is accounting information more relevant?

This paper discussed whether there is an incremental value relevance of accounting information among Nigerian financial institutions. The study motivated by the Report on Observance Standard Code (ROSC) 2014 and 2011, which report that reporting has been marred with non-compliance, non-update, non-disclosures information.These have contributed to sudden fall stock market from 2008 2009 institutions made investors lose confidence in capital markets. situation provided opportunity uses 52 listed Nigeria. return model used studies employed for data analysis. Data collected Bank Scope Thompson Reuters Stream. findings provide more under IFRS. Furthermore, assets liabilities positive negative significant relationships returns, respectively. Lastly, provides evidence after adopting