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https://doi.org/10.22178/pos.95-18
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Value Relevance of Accounting Information: Empirical Evidence from Listed Conglomerate Firms in Nigeria
[Zeitschriftenartikel]
Abstract In recent years, internal and external investors have lost confidence in Nigeria due to insecurity, energy (power), economic instability, and governance. Although the government is trying to overcome the menace, there are still unresolved issues in the aspect of the challenges above, which affect va... mehr
In recent years, internal and external investors have lost confidence in Nigeria due to insecurity, energy (power), economic instability, and governance. Although the government is trying to overcome the menace, there are still unresolved issues in the aspect of the challenges above, which affect value relevance and accounting information in ensuring the perpetual existence of companies in Nigeria. As such, the study examined the value relevance of accounting information of listed conglomerate companies in Nigeria. The study population comprises six companies: UAC Nigeria Plc, Chellarams Plc, SCOA Nigeria Plc, John Holt Plc, Transnational Corporation of Nigeria Plc, and Custodian Investment Plc. The data was extracted from their annual report and accounts. Descriptive statistics correlation regression was conducted in the study. The result shows that return on share price has a significant negative relationship with dividend per share. The study recommends that standards comply in reporting and disclosing all accounting information in the published financial statement to maintain value relevance and attract more investors.... weniger
Thesaurusschlagwörter
Rechnungslegung; Nigeria; Aktienkurs; Jahresabschluss
Klassifikation
Finanzwirtschaft, Rechnungswesen
Freie Schlagwörter
dividend per share; earnings per share; returns on share price
Sprache Dokument
Englisch
Publikationsjahr
2023
Seitenangabe
S. 3026-3032
Zeitschriftentitel
Path of Science, 9 (2023) 8
ISSN
2413-9009
Status
Veröffentlichungsversion; begutachtet (peer reviewed)