International Financial Reporting Standards Adoption and Earnings of Quoted Banks in Nigeria
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References listed on IDEAS
- Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, June.
- Matthias Nnadi, 2015. "Stock market reaction, financial reporting quality and International Financial Reporting Standards (IFRS) convergence of listed firms in China," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 17(4), pages 399-416.
- Reese, William Jr. & Weisbach, Michael S., 2002.
"Protection of minority shareholder interests, cross-listings in the United States, and subsequent equity offerings,"
Journal of Financial Economics,
Elsevier, vol. 66(1), pages 65-104, October.
- William A. Reese, Jr. & Michael S. Weisbach, 2001. "Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings," NBER Working Papers 8164, National Bureau of Economic Research, Inc.
- Jose Luis Ucieda Blanco & Beatriz Garcia Osma, 2004. "The comparability of international accounting standards and US GAAP: an empirical study of Form 20-F reconciliations," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 5-36.
More about this item
KeywordsCorporate Reporting; Adoption; Performance; Local Generally Accepted Accounting Practice; International Financial Reporting Standards;
- G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
- M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
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