The Value Relevance of Operating Income and Adjusted Operating Income after Adoption of IFRS
نویسندگان
چکیده
منابع مشابه
The 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...
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ژورنال
عنوان ژورنال: Korean Association Of Computers And Accounting
سال: 2018
ISSN: 1598-6896
DOI: 10.32956/kaoca.2018.16.2.249