IFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A STUDY OF LISTED INSURANCE FIRMS IN NIGERIA

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dc.contributor.authorMUHAMMAD, Aisha Chado
dc.date.accessioned2017-11-15T08:52:57Z
dc.date.available2017-11-15T08:52:57Z
dc.date.issued2017-01
dc.descriptionBEING A DISSERTATION SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY.IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.Sc) DEGREE IN ACCOUNTING AND FINANCEen_US
dc.description.abstractThe International financial reporting standard (IFRS) was adopted for being a higher quality standard than SAS which was previously used. This study examines the impact of IFRS adoption on the value relevance of accounting information. Hence, the objective of the study was to empirically test using price regression model based on a re-modified Ohlson‟s (1998) model Market share price (MSP); the dependent variable with accounting information was proxy by Book value per share (BVS), Earnings per share (EPS), Dividend per share (DPS), Cash flow from operations (CFO), IFRS served as independent variables in both pre and post IFRS adoption eras. Data was collected from a sample of 20 listed insurance firms for the period 2009–2014. Ordinary least square regression model was used in estimating the weight of the coefficient of models of the study. The overall result shows that the adoption of IFRS has decreased the value relevance of accounting information in the listed insurance firms, however, the individual independent variables EPS, DPS & BVS showed an increase after the adoption of IFRS and positive relationship with market per share. This study recommends that investors should rely more on DPS as a measure of accounting information as it has the greatest contributory value than other variables used in the studyen_US
dc.identifier.urihttp://hdl.handle.net/123456789/9400
dc.language.isoenen_US
dc.subjectIFRS ADOPTION,en_US
dc.subjectVALUE RELEVANCE,en_US
dc.subjectACCOUNTING INFORMATION,en_US
dc.subjectSTUDY,en_US
dc.subjectLISTED INSURANCE FIRMS,en_US
dc.subjectNIGERIAen_US
dc.titleIFRS ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A STUDY OF LISTED INSURANCE FIRMS IN NIGERIAen_US
dc.typeThesisen_US
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