A reliable and valid measurement scale for assessing internal crisis communication

AA Adamu, B Mohamad - Journal of Communication Management, 2019 - emerald.com
Purpose There appears to be a growing concern over the lack of scales for measuring
internal crisis communication (ICC) in the course of an organizational crisis. Noting this …

[PDF][PDF] Human resource accounting and quality of financial reporting of quoted oil and gas companies in Nigeria

AO Odunayo, AF Festus - International Journal of …, 2020 - pdfs.semanticscholar.org
Financial reporting is a veritable tool that provides information to all stakeholder's for the
purpose of decision making. The preparation and presentation of the report is done by the …

A review of the literature on IFRS adoption from the perspective of the value relevance

M Ertuğrul - Handbook of research on global issues in financial …, 2019 - igi-global.com
Abstract International Financial Reporting Standards (IFRS)-based financial reporting has
become widespread all around the world especially after its mandatory adoption in the …

Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

M Alkali, N Zuru, D Kegudu - Accounting, 2018 - m.growingscience.com
The objective of this paper is to determine the effect of International Financial Reporting
Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study …

Value relevance of IFRS 7 financial instruments disclosures for listed insurance firms in Nigeria

SO Nurudeen, DO David… - International Journal of …, 2022 - journals.iium.edu.my
The change in accounting regulations is as a result of the weaknesses of Nigeria General
Accepted Accounting Principles (GAAP) and low disclosure requirements. International …

[PDF][PDF] The mediating effect of corporate governance on the relationship between accounting information and stock market return of listed entities in Ghana

JK Agyemang, BB Bardai - Journal of Modern Accounting and …, 2022 - davidpublisher.com
The study examined the mediating effect of corporate governance on the relationship
between accounting information and stock market returns of listed entities on the Ghana …

[PDF][PDF] IFRS adoption and audit delay: The role of shareholders in the audit committee

IA Mohammed, A Che-Ahmad… - International Journal of …, 2018 - academia.edu
This study examined the relationship between audit delay after IFRS adoption and the role
of shareholders in the audit committee as well as testing the difference of pre-and post IFRS …

Credit relevance after mandatory IFRS adoption in deposit money banks of Nigeria: A difference-in-differences (D-in-D) approach

DY Dang, JA Akwe, SB Garba - Asian Journal of Accounting …, 2020 - emerald.com
Purpose Credit relevance of financial reporting can be influenced by change in financial
reporting framework. This study aims to examine the effect of mandatory international …

Comparing the Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial …

K Busari, MM Bagudo - Available at SSRN 3936540, 2021 - papers.ssrn.com
In a company with a group structure, financial information is presented in two folds via
consolidated and separate financial statements. The reporting of the similarly classified …

International Financial Reporting Standards and Bilateral Accounting Services Exports

M Shirah, K Briggs, S Wei - The International Trade Journal, 2023 - Taylor & Francis
This study examines the impact of International Financial Reporting Standards (IFRS)
adoption on bilateral trade of accounting services. Applying the gravity model to a sample of …