Staff View: The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria

The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria

This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findin...

Full description

Saved in:

Bibliographic Details
Main Authors:	Usman, Aliyu Baba, Amran, Noor Afza, Shaari, Hasnah
Format:	Article
Language:	English
Published:	Universiti Utara Malaysia 2017
Subjects:	HD28 Management. Industrial Management
Online Access:	http://repo.uum.edu.my/24947/1/MMJ%2021%202017%2033%2047.pdf http://repo.uum.edu.my/24947/ http://mmj.uum.edu.my/index.php/current-issues
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my.uum.repo.24947
record_format	eprints
spelling	my.uum.repo.249472018-10-15T02:27:39Z http://repo.uum.edu.my/24947/ The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria Usman, Aliyu Baba Amran, Noor Afza Shaari, Hasnah HD28 Management. Industrial Management This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of corporate governance mechanism on the investors’ pricing of other comprehensive income. Findings show that for firms with weak governance mechanisms, other comprehensive income is value relevant, but is more significantly priced for strong governance firms. This study finds a similar result when other comprehensive income interact with individual elements of corporate governance factor. Therefore, corporate governance mitigates reliability concerns associated with fair value earnings, agency cost will be minimised and investors are more likely to view other comprehensive income as more value relevant. It is therefore recommended that reporting entities should pursue best corporate governance practices in order to enhance investors’ confidence in the reliability of other comprehensive income. Universiti Utara Malaysia 2017-12 Article PeerReviewed application/pdf en http://repo.uum.edu.my/24947/1/MMJ%2021%202017%2033%2047.pdf Usman, Aliyu Baba and Amran, Noor Afza and Shaari, Hasnah (2017) The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria. Malaysian Management Journal, 21. pp. 33-47. ISSN 0128-6226 http://mmj.uum.edu.my/index.php/current-issues
institution	Universiti Utara Malaysia
building	UUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Utara Malaysia
content_source	UUM Institutionali Repository
url_provider	http://repo.uum.edu.my/
language	English
topic	HD28 Management. Industrial Management
spellingShingle	HD28 Management. Industrial Management Usman, Aliyu Baba Amran, Noor Afza Shaari, Hasnah The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
description	This study investigates the influence of corporate governance mechanisms on the valuation of other comprehensive income in Nigeria. The sample of this study consists of 327 firm-year observations comprising of 117 firms listed on the Nigerian Stock Exchange for the period of 2010 to 2014. The findings reveal that there is a positive influence of corporate governance mechanism on the investors’ pricing of other comprehensive income. Findings show that for firms with weak governance mechanisms, other comprehensive income is value relevant, but is more significantly priced for strong governance firms. This study finds a similar result when other comprehensive income interact with individual elements of corporate governance factor. Therefore, corporate governance mitigates reliability concerns associated with fair value earnings, agency cost will be minimised and investors are more likely to view other comprehensive income as more value relevant. It is therefore recommended that reporting entities should pursue best corporate governance practices in order to enhance investors’ confidence in the reliability of other comprehensive income.
format	Article
author	Usman, Aliyu Baba Amran, Noor Afza Shaari, Hasnah
author_facet	Usman, Aliyu Baba Amran, Noor Afza Shaari, Hasnah
author_sort	Usman, Aliyu Baba
title	The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
title_short	The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
title_full	The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
title_fullStr	The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
title_full_unstemmed	The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria
title_sort	effect of corporate governance mechanisms on the valuation of comprehensive income reporting in nigeria
publisher	Universiti Utara Malaysia
publishDate	2017
url	http://repo.uum.edu.my/24947/1/MMJ%2021%202017%2033%2047.pdf http://repo.uum.edu.my/24947/ http://mmj.uum.edu.my/index.php/current-issues
_version_	1644284185062408192
score	13.211869

The Effect Of Corporate Governance Mechanisms On The Valuation Of Comprehensive Income Reporting In Nigeria

Similar Items