Market valuation, other comprehensive income and compliance with accounting standards: a case of Nigeria
Starting 2012, Nigerian listed companies are mandated to follow International Financial Reporting Standards in reporting of firm financial information. The reporting framework requires companies to report fair value gain and losses as other comprehensive income. In this study, we investigate the val...
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| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2018
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/26042/1/ICAS%202018%2066%2072.pdf http://repo.uum.edu.my/26042/ http://icas.my/index.php/proceedings/8-icas-2018-proceedings |
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