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Please use this identifier to cite or link to this item: http://bsuir.bsum.edu.ng:8080/jspui/handle/11409/433

Title: IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) ADOPTION ON VALUE RELEVANCE OF FINANCIAL INFORMATION OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
Authors: ELUJEKWUTE, LORETTA AKUEZUNKPA
Keywords: INTERNATIONAL FINANCIAL REPORTING STANDARD, IFRS, ADOPTION, VALUE, RELEVANCE, FINANCIAL INFORMATION, CONSUMER GOODS, FIRMS, NIGERIA
Issue Date: Jun-2018
Abstract: This study investigated the Impact of International Financial Reporting Standards (IFRS) Adoption on Value Relevance of Financial Information of listed consumer goods firms in Nigeria. The study adopted an Ex-post Facto research design. The population of the study comprised of twenty-five (25) consumer goods firms quoted on the Nigerian Stock Exchange (NSE), A sample of eighteen (18) companies were selected using filtering method of sampling. Data were collected from the eighteen (18) samples firms from 2009 to 2015 and analyzed using paired sample t- test. The results showed a positive and significant impact of IFRS adoption on value relevance of accounting information. In line with the results of the study, it was recommended among others that firms in Nigeria should adhere strictly to IFRS as a standard of reporting as this will improve the quality of their financial reports and ensure investors confidence.
URI: http://bsuir.bsum.edu.ng:8080/jspui/handle/11409/433
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