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Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms

Busari, Kassim and Bagudo, Muhammad Mustapha (2021) Comparing The Value Relevance of Selected Accounting Information in Consolidated and Separate Financial Statements: The Case of Nigerian Listed Financial Service Firms. Journal of Economics and Sustainability (JES), 3 (2). pp. 16-32. ISSN 2637-1294

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Abstract

In a company with a group structure, financial information is presented in two folds via consolidated and separate financial statements. The reporting of the similarly classified elements of financial statements arranged side by side in two columns carrying two different figures may be puzzling. Consequently, investors and other financial information users having two different figures available to them need to be guided as to which set(s) of information they need to make predictions and decisions. This study provides evidence about the comparative value relevance of accounting information for consolidated and separate financial statement of listed financial service firms in Nigeria. The study population is the entire listed financial services firms throughout the period of 2014-2018.

Item Type: Article
Uncontrolled Keywords: Accounting information, Value Relevance, Comparative Analysis, Consolidated Financial Statement, Separate Financial Statement
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: School of Economics, Finance & Banking
Depositing User: Mrs Nurin Jazlina Hamid
Date Deposited: 29 Nov 2023 08:19
Last Modified: 29 Nov 2023 08:19
URI: https://repo.uum.edu.my/id/eprint/30077

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