IFRS Adoption and Value Relevance of Accounting Information A Study of Listed Insurance Firms in Nigeria
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IFRS Adoption and Value Relevance of Accounting Information A Study of Listed Insurance Firms in Nigeria
IFRS Adoption and Value Relevance of Accounting Information A Study of Listed Insurance Firms in Nigeria ABSTRACT
The International financial reporting
standard (IFRS) was adopted for being a higher quality standard than SAS which
was previously used. This study examines the impact of IFRS adoption on the
value relevance of accounting information. Hence, the objective of the study
was to empirically test using price regression model based on a re-modified
Ohlson’s (1998) model Market share price (MSP); the dependent variable with
accounting information was proxy by Book value per share (BVS), Earnings per
share (EPS), Dividend per share (DPS), Cash flow from operations (CFO), IFRS
served as independent variables in both pre and post IFRS adoption eras. Data
was collected from a sample of 20 listed insurance firms for the period
2009–2014. Ordinary least square regression model was used in estimating the
weight of the coefficient of models of the study. The overall result shows that
the adoption of IFRS has decreased the value relevance of accounting
information in the listed insurance firms, however, the individual independent
variables EPS, DPS & BVS showed an increase after the adoption of IFRS and
positive relationship with market per share. This study recommends that
investors should rely more on DPS as a measure of accounting information as it
has the greatest contributory value than other variables used in the study.
REFERENCES
Abiodun,B.Y.(2012).Significance of accounting
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Nigeria. Research Journal in Organization
Psychology and Education Studies, 1(2), 105-113.
Abubakar, S (2011) Value Relevance of
Accounting Information of Listed New Economy
Firms in Nigeria: An Empirical Investigation
using Ohlson Model.
Ali. A & Hwang, L. (2000), Country
specifics factors related to financial reporting and the
value relevance of accounting data. Journal
of accounting research 38(1) 1-21
Arum P.E.D,(2013); implementation of IFRS and
quality of financial information in Indonesia. The research journal of finance
and accounting.
Adaramola A.O & Oyerinde A.A (2014),The
Relationship between Financial Accounting Information and Market Values of
Quoted Firms in Nigeria. Global Journal of Contemporary Research in Accounting,
Auditing and Business Ethics (GJCRA)an Online International Research Journal1
(1)
Adaramola A.O & Atanda O.A (2014)Value
Relevance of Financial Accounting Information of QuotedCompanies in Nigeria: A
Trend Analysis. Research Journal of Finance and Accounting(5)8
IFRS Adoption and Value Relevance of Accounting Information A Study of Listed Insurance Firms in Nigeria
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The International financial reporting standard (IFRS) was adopted for being a higher quality standard than SAS which was previously used. This study examines the impact of IFRS adoption on the value relevance of accounting information. Hence, the objective of the study was to empirically test using price regression model based on a re-modified Ohlson’s (1998) model Market share price (MSP); the dependent variable with accounting information was proxy by Book value per share (BVS), Earnings per share (EPS), Dividend per share (DPS), Cash flow from operations (CFO), IFRS served as independent variables in both pre and post IFRS adoption eras. Data was collected from a sample of 20 listed insurance firms for the period 2009–2014. Ordinary least square regression model was used in estimating the weight of the coefficient of models of the study. The overall result shows that the adoption of IFRS has decreased the value relevance of accounting information in the listed insurance firms, however, the individual independent variables EPS, DPS & BVS showed an increase after the adoption of IFRS and positive relationship with market per share. This study recommends that investors should rely more on DPS as a measure of accounting information as it has the greatest contributory value than other variables used in the study... accounting project topics
IFRS Adoption and Value Relevance of Accounting Information A Study of Listed Insurance Firms in Nigeria