Compliance with Statement of Accounting Standard 14 by Listed Oil and Gas Firms in Nigeria
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چکیده
منابع مشابه
Compliance with Statement of Accounting Standards and Performance of Nigerian Banks
Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...
متن کاملcompliance with statement of accounting standards and performance of nigerian banks
banks play important roles in promoting national development. in order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. in nigeria, the statement of accounting standards (sas), companies and allied matters act (cama) and the central bank of nigeria’s directives and regulations provide guidelines to banks in ...
متن کاملThe value relevance of accounting disclosures among listed Nigerian firms: IFRS adoption
This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...
متن کاملAn investigation of compliance with international accounting standards by listed companies in the Gulf Co-Operation Council member states
This study investigates the extent of compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states (Bahrain, Oman, Kuwait, Qatar, Saudi Arabia, and the United Arab Emirates). Based on a sample of 137 companies (436 company-years) we find that compliance increased over time, from 68% in 1996 to 82% in 2002. Despite strong economic an...
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ژورنال
عنوان ژورنال: Applied Finance and Accounting
سال: 2019
ISSN: 2374-2429,2374-2410
DOI: 10.11114/afa.v6i1.4632