Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks: Any Implication for Value Relevance ?
Gespeichert in:
Veröffentlicht in: | International Journal of Accounting Research 2017-01, Vol.3 (1), p.21-33 |
---|---|
Hauptverfasser: | , , , |
Format: | Artikel |
Sprache: | eng |
Schlagworte: | |
Online-Zugang: | Volltext |
Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
container_end_page | 33 |
---|---|
container_issue | 1 |
container_start_page | 21 |
container_title | International Journal of Accounting Research |
container_volume | 3 |
creator | Uwuigbe , Uwalomwa Adeyemo , Kingsley Aderemi Ajibolade , Solabomi Omobola Uwuigbe , Olubukunola Ranti |
description | |
doi_str_mv | 10.12816/0036831 |
format | Article |
fullrecord | <record><control><sourceid>almanhal_cross</sourceid><recordid>TN_cdi_crossref_primary_10_12816_0036831</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>101650</sourcerecordid><originalsourceid>FETCH-LOGICAL-a951-14ffeb91dcf598a1223b4cf2c09edc43923d790aba3635046a2726b90f1601a3</originalsourceid><addsrcrecordid>eNpNkDFPwzAUhD2ARFUq8QuQxzIE_OzEicdS0RKpgNQwsEUvsV0sUieys_Tf09IOTHcnfXfDEXIH7BF4AfKJMSELAVdkwgVAIrj8uiGzGF3DuJAc8iyfEHxDr3Hsw4EudD-Mrve0t7T0owkeTxE7unIefeuObmuGPozO72g1nopBRzovV9vqgTYH-u52Jjj0dOPiaDR9Rv8Tb8m1xS6a2UWnpFq9fC5fk83HulwuNgmqDBJIrTWNAt3aTBUInIsmbS1vmTK6TYXiQueKYYNCioylEnnOZaOYBckAxZTMz6tt6GMMxtZDcHsMhxpY_fdHffnjiN6fUez26L-x-4eCzJj4BdBVXfY</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype></control><display><type>article</type><title>Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks: Any Implication for Value Relevance ?</title><source>EZB-FREE-00999 freely available EZB journals</source><creator>Uwuigbe , Uwalomwa ; Adeyemo , Kingsley Aderemi ; Ajibolade , Solabomi Omobola ; Uwuigbe , Olubukunola Ranti</creator><creatorcontrib>Uwuigbe , Uwalomwa ; Adeyemo , Kingsley Aderemi ; Ajibolade , Solabomi Omobola ; Uwuigbe , Olubukunola Ranti</creatorcontrib><identifier>ISSN: 2311-326X</identifier><identifier>DOI: 10.12816/0036831</identifier><language>eng</language><publisher>Dubai - United Arab Emirates: Zainab Arabian Research Society for Multidisciplinary Issues ( ZARSMI )</publisher><subject>COMMERCIAL BANKS ; ECONOMIC CONDITIONS ; FINANCIAL ANALYSIS ; FINANCIAL MANAGEMENT ; NIGERIA ; الأحوال الإقتصادية ; الإدارة المالية ; البنوك التجارية ; التحليل المالي ; نيجيريا</subject><ispartof>International Journal of Accounting Research, 2017-01, Vol.3 (1), p.21-33</ispartof><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-a951-14ffeb91dcf598a1223b4cf2c09edc43923d790aba3635046a2726b90f1601a3</citedby></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Uhttps://static.almanhal.com/covers/titl/101650/cover-lg.jpg</thumbnail><link.rule.ids>314,780,784,27924,27925</link.rule.ids></links><search><creatorcontrib>Uwuigbe , Uwalomwa</creatorcontrib><creatorcontrib>Adeyemo , Kingsley Aderemi</creatorcontrib><creatorcontrib>Ajibolade , Solabomi Omobola</creatorcontrib><creatorcontrib>Uwuigbe , Olubukunola Ranti</creatorcontrib><title>Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks: Any Implication for Value Relevance ?</title><title>International Journal of Accounting Research</title><subject>COMMERCIAL BANKS</subject><subject>ECONOMIC CONDITIONS</subject><subject>FINANCIAL ANALYSIS</subject><subject>FINANCIAL MANAGEMENT</subject><subject>NIGERIA</subject><subject>الأحوال الإقتصادية</subject><subject>الإدارة المالية</subject><subject>البنوك التجارية</subject><subject>التحليل المالي</subject><subject>نيجيريا</subject><issn>2311-326X</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2017</creationdate><recordtype>article</recordtype><recordid>eNpNkDFPwzAUhD2ARFUq8QuQxzIE_OzEicdS0RKpgNQwsEUvsV0sUieys_Tf09IOTHcnfXfDEXIH7BF4AfKJMSELAVdkwgVAIrj8uiGzGF3DuJAc8iyfEHxDr3Hsw4EudD-Mrve0t7T0owkeTxE7unIefeuObmuGPozO72g1nopBRzovV9vqgTYH-u52Jjj0dOPiaDR9Rv8Tb8m1xS6a2UWnpFq9fC5fk83HulwuNgmqDBJIrTWNAt3aTBUInIsmbS1vmTK6TYXiQueKYYNCioylEnnOZaOYBckAxZTMz6tt6GMMxtZDcHsMhxpY_fdHffnjiN6fUez26L-x-4eCzJj4BdBVXfY</recordid><startdate>20170101</startdate><enddate>20170101</enddate><creator>Uwuigbe , Uwalomwa</creator><creator>Adeyemo , Kingsley Aderemi</creator><creator>Ajibolade , Solabomi Omobola</creator><creator>Uwuigbe , Olubukunola Ranti</creator><general>Zainab Arabian Research Society for Multidisciplinary Issues ( ZARSMI )</general><scope>~6Z</scope><scope>AAYXX</scope><scope>CITATION</scope></search><sort><creationdate>20170101</creationdate><title>Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks</title><author>Uwuigbe , Uwalomwa ; Adeyemo , Kingsley Aderemi ; Ajibolade , Solabomi Omobola ; Uwuigbe , Olubukunola Ranti</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-a951-14ffeb91dcf598a1223b4cf2c09edc43923d790aba3635046a2726b90f1601a3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2017</creationdate><topic>COMMERCIAL BANKS</topic><topic>ECONOMIC CONDITIONS</topic><topic>FINANCIAL ANALYSIS</topic><topic>FINANCIAL MANAGEMENT</topic><topic>NIGERIA</topic><topic>الأحوال الإقتصادية</topic><topic>الإدارة المالية</topic><topic>البنوك التجارية</topic><topic>التحليل المالي</topic><topic>نيجيريا</topic><toplevel>online_resources</toplevel><creatorcontrib>Uwuigbe , Uwalomwa</creatorcontrib><creatorcontrib>Adeyemo , Kingsley Aderemi</creatorcontrib><creatorcontrib>Ajibolade , Solabomi Omobola</creatorcontrib><creatorcontrib>Uwuigbe , Olubukunola Ranti</creatorcontrib><collection>Al Manhal All Journals Collection</collection><collection>CrossRef</collection><jtitle>International Journal of Accounting Research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Uwuigbe , Uwalomwa</au><au>Adeyemo , Kingsley Aderemi</au><au>Ajibolade , Solabomi Omobola</au><au>Uwuigbe , Olubukunola Ranti</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks: Any Implication for Value Relevance ?</atitle><jtitle>International Journal of Accounting Research</jtitle><date>2017-01-01</date><risdate>2017</risdate><volume>3</volume><issue>1</issue><spage>21</spage><epage>33</epage><pages>21-33</pages><issn>2311-326X</issn><cop>Dubai - United Arab Emirates</cop><pub>Zainab Arabian Research Society for Multidisciplinary Issues ( ZARSMI )</pub><doi>10.12816/0036831</doi><tpages>13</tpages></addata></record> |
fulltext | fulltext |
identifier | ISSN: 2311-326X |
ispartof | International Journal of Accounting Research, 2017-01, Vol.3 (1), p.21-33 |
issn | 2311-326X |
language | eng |
recordid | cdi_crossref_primary_10_12816_0036831 |
source | EZB-FREE-00999 freely available EZB journals |
subjects | COMMERCIAL BANKS ECONOMIC CONDITIONS FINANCIAL ANALYSIS FINANCIAL MANAGEMENT NIGERIA الأحوال الإقتصادية الإدارة المالية البنوك التجارية التحليل المالي نيجيريا |
title | Mandatory Adoption of International Financial Reporting Standards (IFRS) by Nigerian Listed Banks: Any Implication for Value Relevance ? |
url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-12-23T18%3A59%3A34IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-almanhal_cross&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Mandatory%20Adoption%20of%20International%20Financial%20Reporting%20Standards%20(IFRS)%20by%20Nigerian%20Listed%20Banks:%20Any%20Implication%20for%20Value%20Relevance%20?&rft.jtitle=International%20Journal%20of%20Accounting%20Research&rft.au=Uwuigbe%20,%20Uwalomwa&rft.date=2017-01-01&rft.volume=3&rft.issue=1&rft.spage=21&rft.epage=33&rft.pages=21-33&rft.issn=2311-326X&rft_id=info:doi/10.12816/0036831&rft_dat=%3Calmanhal_cross%3E101650%3C/almanhal_cross%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_id=info:pmid/&rfr_iscdi=true |