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VALUE RELEVANCE OF INTERNATIONAL FINANCIAL REPORTING STANDARD ADOPTION IN NIGERIA FINANCIAL SERVICE FIRMS
ABSTRACT
This study examines the value relevance of International Financial Reporting Standards adoption in
the Nigerian financial service firms. The study utilizes secondary data extracted from 35 listed
firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IFRS adoption and 2012-2015
for post adoption. The study uses correlation, pre and post research designs. Multiple regression
models areused as technique of data analysis adapting Ohlson model (1995). The findings
reveals that book value per share is more value relevant in post IFRS adoption on share price of
listed financial service firms in Nigeria. While, earnings per share is more value relevant in preIFRS adoption. Capitalized intangible assets are also more value relevant in post IFRS adoption
period. Post IFRS adoption accounting information is more value relevant than pre IFRS
period.The Study concludes that mandatory adoption has been proven to enhance the relevance
of book value of equity to the users of accounting information of financial service firms in
Nigeria while IFRS adoption has not improved the value relevance of earnings per share of the
listed financial service firms in Nigeria. IFRS adoption reflects value relevant information on
capitalized intangible assets. IFRS adoption period is more value relevant on accounting
information. The study recommended among others that investors and management of Nigerian
financial service firms should adhere strictly to IFRS as it impacted on book value per shareand
capitalize intangible assets for investment decision as they contain more explanatory power on
share price after IFRS adoption.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
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