Tag Archives: Deposit Money Banks .

The Value Relevance Of Reconciliation Adjustments Of First-Time Ifr Adopters: Evidence From The nigerian Deposit Money Banks

THE VALUE RELEVANCE OF RECONCILIATION ADJUSTMENTS OF FIRST-TIME IFR ADOPTERS: EVIDENCE FROM THE NIGERIAN DEPOSIT MONEY BANKS Abstract. The paper examines the value relevance of IFRS reconciliation adjustments made by listed Nigerian deposit money banks (DMBs) following the mandatory adoption of IFRS as the national accounting standards effective 1, January …

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