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IFRS Adoption and Value Relevance of Financial Statements of Nigerian Listed Banks

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References

1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
2005Comparative Value Relevance Among German, U.S., and International Accounting Standards: A German Stock Market Perspective586 cited
2007Adoption of IFRS in Spain: Effect on the comparability and relevance of financial reporting439 cited
1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
2011The Transition to IFRS and the Value Relevance of Financial Statements in Greece175 cited
2005Value relevance of international accounting standards harmonization: Evidence from A- and B-share markets in China118 cited
2000The value relevance of IAS reconciliation components: empirical evidence from Finland110 cited
2008The IFRS Adoption's Effect on Accounting Quality in Sweden61 cited

Cited by

2020The effect of IFRS adoption on financial reporting quality: evidence from listed manufacturing firms in Ghana56 cited
2019Effect of international financial reporting standard (IFRS) adoption on earnings value relevance of quoted Nigerian firms48 cited
2019Value Relevance of Accounting Information: A Review of Empirical Evidence Across Continents22 cited
2020Challenges in auditing fair value measurement and accounting estimates20 cited
2017Value Relevance of Accounting Data in the Pre and Post IFRS Era: Evidence from Nigeria

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19 cited

2015Ethics, Corporate Governance and Financial Reporting in the Nigerian Banking Industry: Global Role of International Financial Reporting Standards16 cited