Value relevance of liabilities and non-performing loans in emerging market: IFRS adoption in Nigeria
This study uses a modified equity valuation model (stock price model) to examine the value relevance of balance sheet components (total liabilities (tl), deposit customer liability (dcl) and non-performing loans (npl)) for the periods before and during transition to IFRS in the Nigerian stock Exchan...
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| Main Authors: | , |
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| Format: | Article |
| Published: |
American Scientific Publishers
2015
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/16433/ http://doi.org/10.1166/asl.2015.6190 |
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