Browsing by Author "Dang, Dagwom Yohanna"

Now showing 1 - 1 of 1
  • Thumbnail Image
    ItemOpen Access
    EFFECT OF MANDATORY IFRS ADOPTION ON VALUE RELEVANCE QUALITY OF FINANCIAL REPORTING OF DEPOSIT MONEY BANKS (DMBs) IN NIGERIA
    (Department of Accounting, Nasarawa State University Keffi, 2017-06-06) Dang, Dagwom Yohanna; Zubairu, Abdullahi Danjuma; Ameh, Jacob Ojobo
    Value rdeumoe cf financial reporting can be influenced by changp in financial reporting framework. This study exanines the effect cf mandatory IFRS adoption on value rdeumoe quality cffinancial reporting cf Depail Money Banks (DMBs) in Nigeria using difference in difference (Din-D) design Pand data regression analysis based on tlx D-inD modd is used in analysing the data collected Jrcmecondary sources. The finding cf this study are that based on the diffdenceindifferences approach there is significant effect cf mandatory IFRS adoption on value rdeumoe quality cffinancial reporting cf DMBs in Nigeria, and that there is also a significant difference in the value rdeumce quality cff inancial reporting cf mandatory adopting banks in the post-mandatory IFRS adoption period compared to pre-mandatory IFRS adoption period The study recommends that regulatory authorities, such as Central Bank cf Nigeria (CBN) and Financial Reporting Council cf Nigeria (FRC) should de emphasize the use cf historical cost accounting and emphasize on the application cf fair value accounting as required by IFRS 13.