skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

Financial ratios as performance measure: A comparison of IFRS and Nigerian GAAP

Accounting and management information systems, 2014-03, Vol.13 (1), p.82 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies Mar 2014 ;ISSN: 1843-8105 ;EISSN: 2559-6004

Full text available

Citations Cited by
  • Title:
    Financial ratios as performance measure: A comparison of IFRS and Nigerian GAAP
  • Author: Abdul-Baki, Zayyad ; Bukola Uthman, Ahmad ; Sannia, Mubaraq
  • Subjects: Accounting ; Bankruptcy ; Capital markets ; Corporate profits ; Disclosure ; Equity ; Financial analysis ; Financial statements ; International Financial Reporting Standards ; Investments ; Loss recognition ; Profit maximization ; Profitability ; Ratios ; Stockholders ; Theory
  • Is Part Of: Accounting and management information systems, 2014-03, Vol.13 (1), p.82
  • Description: This study examines the effect of IFRS adoption on the performance evaluation of a case firm using some financial ratios selected from four major categories of financial ratios. The study was conducted through comparison of the ratios that were computed from IFRS based financial statements and Nigerian GAAP based financial statements. A One-Sample Kolmogorov-Smirnov Test was conducted to test for data normality. Mann-Whitney U test was employed in testing whether significant difference exists between the pair of ratios when the normality test showed a non-normal distribution of the data set. The result of the Mann-Whitney U test showed that there is no significant difference between the pair of ratios at 5% level of significance. It was concluded that the disclosure of IFRS compliant set of financial statements was not attributable to higher performance evaluation, through ratios, of the case firm. Rather, such disclosure could have been motivated by the capital needs theory or signaling theory.
  • Publisher: Bucharest: Bucharest Academy of Economic Studies
  • Language: English
  • Identifier: ISSN: 1843-8105
    EISSN: 2559-6004
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait