MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED FIRMS IN NIGERIA

MODERATING EFFECT OF AUDIT QUALITY ON VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED FIRMS IN NIGERIA

This study assessed the moderating effect of audit quality on value relevance of accounting information of listed firms on the Nigerian Stock Exchange (NSE). The Ex-post facto research design was used with the population of 192 and sample size of 58 firms covering the period of 2012 to 2020

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Veröffentlicht in:NeuroQuantology 2022-01, Vol.20 (7), p.2639
Hauptverfasser: Success Jibrin Musa, Blessing Ejura Success, Moses, Ibrahim Karimu
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Audit quality
Book value
Capital markets
Cash flow statements
Disclosure
Dividends
Earnings per share
Efficient markets
Financial reporting
Financial statements
International finance
Investments
Market prices
Market shares
Profits
Securities markets
Stock exchanges
Stock prices
Success
Volatility
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Beschreibung
Zusammenfassung:This study assessed the moderating effect of audit quality on value relevance of accounting information of listed firms on the Nigerian Stock Exchange (NSE). The Ex-post facto research design was used with the population of 192 and sample size of 58 firms covering the period of 2012 to 2020
ISSN:1303-5150
DOI:10.14704/nq.2022.20.7.NQ33339