Abstract Technology in this Fourth Industrial Revolution (IR4. 0) keep changing and moving
very fast. The technology is transforming some aspect of the society as well as working …

This study determined whether sustainability environmental disclosure affect financial
performance of oil and gas companies in Nigeria. Specific objectives include to; determine …

One of the requirements of economic growth and development is access to transparent
information for all stakeholders. Companies that do not have transparent and credible …

With regards to the disclosures of International Financial Reporting Standard (IFRS) in
Nigeria, this study is embarked to investigate how companies' internal governance …

ABSTRACT The adoption of International Financial Reporting Standards (IFRS) presents a
new perspective of reporting earnings in the Nigerian capital market. Two objectives were …

Abstract Convergence with International Financial Reporting Standards (IFRS) has required
Nigerian companies to recognize fair value gains and losses in statements of …

There has been a concern over absence of empirical works on value relevance of adoption
of international accounting standard on agriculture. This paper examines the incremental …

Abstract International Accounting Standard Board (IASB) and Financial Accounting
Standards Board (FASB) require companies to mark-to-market certain financial assets and …

This study examines the Relative Value Relevance of International Financial Reporting
Standards (IFRS) of the insurance companies in Nigeria. The annual financial statements of …

Maklumat pendapatan komprehensif lain (PKL) adalah maklumat pendapatan yang masih
belum direalis namun tetap dilaporkan dalam penyata pendapatan firma. Maklumat PKL …