The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption). | Book value earnings dividends and audit quality on the value relevance of accounting information among Nigerian listed firms Accounting 4 2018 73 82 Contents lists available at GrowingScience Accounting homepage ac Book value earnings dividends and audit quality on the value relevance of accounting information among Nigerian listed firms Muhammad Yusuf Alkalia Nasiru Liman Zurub and Danjuma Safiya Kegudua Waziri Umaru Federal Polytechnic Birnin Kebbi Kebbi State Nigeria a bUniveristi Utara Malysia Sintok Kedah Malaysia CHRONICLE ABSTRACT Article history The objective of this paper is to determine the effect of International Financial Reporting Received March 17 2017 Standards IFRS as a new accounting reporting among Nigerian listed firms. This study uses Received in revised format May book value earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms 11 2017 in the stock market from 2009 to 2013 pre and Post-IFRS adoption . Data was collected from Accepted July 27 2017 Available online Thompson Reuters Bank scope DataStreams and annual reports. The study adopted Ohlson July 27 2017 1995 Ohlson J. 1995 . Earnings book-value and dividends in equity valuation. Keywords Contemporary Accounting Research 11 2 661 687. price model that has been frequently Book value used in determining the quality of accounting information studies. The study finds that Earnings combined book value earnings and dividends do not provide statistical significance effects on Dividends IFRS after adoption on the quality of accounting information. This could be possible as Nigeria dividends do not provide a significant effect in the presence of earnings. Furthermore the audit Financial reporting big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market .
