International Journal of Accounting Research

Oladele Rotimi

Publications

• Research Article
  Value Relevance of International Financial Reporting Standard (IFRS) Based Accounting Information: Nigerian Stockbrokers’ Perception
  Author(s): Oladele Patrick Olajide, Oladele Rotimi and Ajayi Omobola MonsuratOladele Patrick Olajide, Oladele Rotimi and Ajayi Omobola Monsurat
  
  Value relevance of accounting information is a well-researched market-based accounting research apparently calling for more empirical evidence into the perception of information users in the stock market. Therefore, this study examined the perception of the Nigerian stockbrokers regarding value relevance of International Financial Reporting Standards (IFRSs) based accounting information. The research data were drawn from 121 purposively selected stockbrokers at the Nigerian stock exchange using a Likert scale survey questionnaire and based on the exploratory paradigm. Relative importance index measure showed that earnings, net assets and cash flows from investment ranked first separately as critical variables while operating income, the book value of equity and net cash flows at the year-end ranked least accounting data for each statement respectively. Evidence from statistical analys.. View More»
  DOI: 10.35248/2472-114X.18.6.187

  Abstract PDF