VALUE RELEVANCE OF ACCOUNTING INFORMATION OF QUOTED CONSUMER GOODS MANUFACTURING FIRMS IN NIGERIA (PRE AND POST IFRS)

Chapter ONE

INTRODUCTION

• 1.1Introduction
• 1.2Background of Study
• 1.3Problem Statement
• 1.4Objective of Study
• 1.5Limitation of Study
• 1.6Scope of Study
• 1.7Significance of Study
• 1.8Structure of the Research
• 1.9Definition of Terms

Chapter TWO

LITERATURE REVIEW

• 2.1Evolution of Accounting Standards
• 2.2Theoretical Framework
• 2.3Value Relevance of Accounting Information
• 2.4Factors Affecting Value Relevance
• 2.5IFRS Adoption and Value Relevance
• 2.6Empirical Studies on Value Relevance
• 2.7Challenges in Assessing Value Relevance
• 2.8Role of Consumer Goods Manufacturing Firms
• 2.9Impact of IFRS on Consumer Goods Manufacturing Firms
• 2.10Summary of Literature Review

Chapter THREE

RESEARCH METHODOLOGY

• 3.1Research Design
• 3.2Population and Sample Selection
• 3.3Data Collection Methods
• 3.4Data Analysis Techniques
• 3.5Variables Measurement
• 3.6Research Model
• 3.7Validity and Reliability
• 3.8Ethical Considerations

Chapter FOUR

DATA PRESENTATION AND ANALYSIS

• 4.1Descriptive Analysis of Variables
• 4.2Correlation Analysis
• 4.3Regression Analysis
• 4.4Hypothesis Testing
• 4.5Interpretation of Results
• 4.6Comparison of Pre and Post IFRS Data
• 4.7Discussion on Findings
• 4.8Implications for Consumer Goods Manufacturing Firms

Chapter FIVE

SUMMARY, CONCLUSION AND RECOMMENDATIONS

• 5.1Summary of Findings
• 5.2Conclusion
• 5.3Recommendations
• 5.4Contributions to Literature
• 5.5Practical Implications
• 5.6Suggestions for Future Research
• 5.7Conclusion Remarks
• 5.8Reflections