INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND VALUE RELEVANCE OF FINANCIAL INFORMATION OF LISTEDDEPOSIT MONEYBANKS IN NIGERIA
Abstract Globalisation, capital market crash and the Enron’scase led the accounting profession to insist on the need for a single set of high quality reporting standards. International Financial Reporting Standards (IFRS) were first adopted in 2005 by EU countries while ...
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