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

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

 

Table Of Contents


Chapter ONE

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

Chapter TWO

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

Chapter THREE

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

Chapter FOUR

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

Chapter FIVE

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

Thesis Abstract

The study set up to assess the value relevance of accounting Information on consumer goods manufacturing firms in Nigeria using pre-and post IFRS periods. This study intends to determine whether there is significant difference on Market value per share, Earning Per Share, book value per share and cash flow and dividend per share in the pre-IFRS and post-IFRS periods on consumer goods manufacturing firms in Nigeria. Ex post facto research design was adopted for the purpose of this research. This study makes use of twenty three consumer goods manufacturing firms quoted on the Nigerian Stock Exchange. The study covered eight years annual reports and accounts of these companies from 2008 to 2016. The data for the study were analyzed and tested using descriptive statistics and one sample t-test. The study showed that Earnings Per share, Book value of equity, Cash flow and dividend per share proved relevant in determining market price in the pre and post IFRS adoption of consumer goods manufacturing firms in Nigeria. Based on this, the study therefore recommended among others that since earnings have been demonstrated to be associated with market value of shares in post-IFRS adoption, companies should undertake investments that generate more earnings.


Thesis Overview

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