Impact Of Ifrs Adoption On The Financial Performance Of Listed Food And Beverage Firms In Nigeria
DOI:
https://doi.org/10.14738/assrj.711.9196Abstract
.
References
Abata, M. A (2015). Impact of IFRS on Financial Reporting Practices in Nigeria (A Case of KPMG). Global Journal of Contemporary Research in Accounting, Auditing
Aderin, A and Otakefe, J. P. (2015). International Financial Reporting Standards and Financial Reporting Quality in
Nigeria. Journal of science and Technology. Vol.35, N0.3 (2015). PP 73-83
Agienohulva, O. O. and Ilaboya, O. J. (2018). IFRS Adoption and Financial Reporting Quality: IASB Qualitative Characteristics Approach. International Accounting and Taxation Research Online at http://www.atreview.org. Retrieved 17/7/2020
Almodel, A. A (2018). The Impact of IFRS Adoption on the Value Relevance of Accounting Information, Evidence from the Insurance Sector. International Journal of Business and Management. Vol. 13, No. 4
Barth, M. E., Li, K., & McClure, C. G. (2017). Evolution in value relevance of accounting information. Stanford University Graduate School of Business Research Paper No. 17-24, 78 441
Beisland, L. A. (2009). A review of the value relevance literature. The Open Business Journal,2,7–27.
Brigham, E. F. & Davis, P. R. (2002). Intermediate Financial Management 7th .ed., South-Western London: Thomson Learning, pp. 213-249
Camodeca, R, Almici, A. Brivio, A. R. (2014). The Value Relevance of accounting Information in the Italian and UK Stock Markets. Problems and Perspectives in Management. Vol. 12, Issue 4
Chandrapala, P. (2013). The Value Relevance of Earnings and Book Value. The Importance of Ownership Concentration and Firm size. Journal of Competiiveness Vol. 5, Issue 2, pp 98-107, June.
Carlson, P. (1997). Advancing the harmonization of International Accounting Standards: Exploring an alternative. The International Journal of Accounting, 32, 357-378
Dimitropoulos, P. Dimitrious, A Dimitrios, K. Stergios, L (2012). Impact of IFRS on accounting quality: Evidence from Greece. International Journal of Business and Management 7(3).
FRCN (2020): Report of the Committee on the Road Map to The adoption of International Financial reporting standards in Nigeria. https//www..financialreportingcouncil.gov.ng. retrieved 30th August 020..
Hoyle, B,. Schaefer, E. and Doupnik, S (2009). Advanced Accounting, 9th edition, McGraw-Hill
Isaboke, C and Chen, Y. (2019). IFRS Adoption, Value Relevance and Conditional Conservatism: Evidence from China.
International Journal of Accounting Information Management. October (2019).
Jahmani, V. Choi, H. Y., Park, V and Wu, G. J. (2017). The Value Relevance of the other Comprehensive Income and its Components. Accounting and Taxation. www.the IBFR.com V0l. 9. NO. 1
Jensen, M. and Meckling, W. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs, and Ownership Structure. Journal of Financial Economics:, pp. 305-360.
Larsen, E. (2008). Modern Advanced Accounting: McGraw-Hill International editions, 10th edition
Newman, W., Edmore, T., Lando, M and Ongayi, W. V. (2016). A Literature review on the Impact of IAS/IFRS and regulation on quality of Financial Reporting. Risk-Governance and Control and Financial markets and Institution.
Ntim, C. G. (2012). Why African stock markets should formally harmonize and integrate their operations. African Review of Economics and Finance,4 (1), 53–72
Nulla, V. M. (2014). Does IFRS Adoption Influence Quality of reporting? An Empirical Evidence from large Canadian Banks. International Journal of Accounting and Taxation Vol. 2. No.2 PP. 85-109
Odo, John Onyemaechi, (2018). Adoption of IFRS in Nigeria: Challenges and the way Forward. International Journal of Academic Research in Business and social Sciences 8 (8), 426-440
Odoemelan, N. Okafor, R. G. and Ofoegbu, N. G. (2019). Effect of International Financial Reporting Standard (IFRS) adoption on earnings value relevance of quoted Nigerian Firms. Cogent Business and Management, 6;1 1643520
Ohlson, J. A. (1995). Earnings, book values and dividendsin equity valuation.Contemporary AccountingResearch,11(2), 661–68
Olajide, O. P., Oladele, R. Mosurat, A. O. (2018). Value Relevance of International Financial Reporting Standard (IFRS) Based Accounting Information: Nigerian Stockbrokers’ Perception. International Journal of Accounting Research
Pakan, Irina-Dina (2015). Measuring the Effects of IFRS Adoption on Accounting Quality: A review. Procedia Economics and Finance 32. PP. 580-587
Pandey, I. M. (1999). Financial Management 8th ed., New Delhi: Vikas Publishing House PVT LTD, pp. 34-89.
Rainsbury, E. A., Diego, J. S. and Walker, L. (2010) Evidence on the impact of international Reporting Standards in New Zealand. A paper presented at the Second Qualitative Accounting Research Symposium 28 May 2010, Massey University, Albany Campus.
Salah, W. and Abdel-Salom, A (2019). The Effects of International Financial Reporting Standards on Financial Reporting Standards on Financial Reporting Quality. Athens Journal of Business and Economics. 442
Taiwo, F. H. and Adejare, A. T (2014). Empirical Analysis of the Effect of International Financial Reporting Standards
Umoren, A..O. and Enang, E.R. (2015). IFRS adoption and value relevance of financial statements of Nigerian listed Banks. International Journal of Finance and Accounting, 4(1), 1–7.
Van Horn e, J. C. (2001). Financial Management and Policy. 11th ed., New Delhi: Prentice-Hall of India Private Limited, pp. 41-60.
Yurt, C. and Ergun, V. (2015). The IFRS Adoption and Accounting Quality. A Comprehensive Trend Analysis International Journal of Academic Research in Economics and Management Sciences. Vol. 4. No. 2 2015 Advances in Social Sciences Research Journal (ASSRJ) APPENDIX Vol.7, Issue 11, November-2020
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Mary Victor Asuquo, Ofonime Jeremiah

This work is licensed under a Creative Commons Attribution 4.0 International License.
