په‌یڕه‌كردنی ستاندارده نێوده‌وڵه‌تیه‌كانی ڕاپۆرته داراییه‌كان و كاریگه‌ری له‌سه‌ر په‌یوه‌ندیدارێتی زانیاری ژمێریاری له‌گه‌ڵ نرخی پشك بۆ كۆمپانیا به‌رهه‌مهێنه تۆماركراوه‌كانی نه‌یجیریا
DOI:
https://doi.org/10.26436/hjuoz.2022.10.2.776الكلمات المفتاحية:
به‌های كۆمپانیا، په‌یوه‌ندیدارێتی زانیاری ژمێریاری، ستاندارده نێوده‌وڵه‌تیه‌كانی ئاماده‌كردنی ڕاپۆرته داراییه‌كان، وڵاتانی جیهانی سێیهمالملخص
ئامانجی ئه‌م توێژینه‌وه لێكۆڵینه‌وه‌یه له كاریگه‌ری په‌یره‌وكردنی ستاندارده نێوده‌وڵه‌تیه‌كانی ئاماده‌كردنی ڕاپۆرته داراییه‌كان له‌سه‌ر په‌یوه‌ندی نێوان په‌یوه‌ندیدارێتی زانیاریه ژمێریاریه‌كان له‌گه‌ڵ به‌های كۆمپانیا بۆ شه‌ش كۆمپانیای كه‌رتی به‌رهه‌مێنانی شتومه‌ك له كۆی 13 كۆمپانیای تۆماركراو له بازاڕی دارایی نه‌یجیریا له نێوان ساڵه‌كانی 2007 بۆ 2020. ئه‌م ماوه‌یه دابه‌ش كراوه به‌سه‌ر دوو به‌شی یه‌كسانی حه‌وت ساڵیدا بۆ ماوه‌ی پێش و دوای په‌یڕه‌وكردنی IFRS. فاكته‌ره سه‌ربه‌خۆكانی ئه‌م توێژینه‌وه‌یه پێك هاتوون له ده‌ست كه‌وتی پشكیك، به‌های په‌ڕاوی پشكیك وه قازانجی دابه‌شكراو بۆ هه‌ر پشكێك وه نرخی پشكێك له بازاڕدا به‌كاردێت بۆ پێوانی فاكته‌ری كارتێكراو. شێوه ڕێگای پاش ڕودان به‌كارهێنراوه له‌گه‌ڵ مۆدێڵی فره ڕه‌هه‌ندی پشت به‌ستوو به مۆدێلی ئۆهڵسن (1995) بۆ لێكۆڵینه‌وه له په‌یوه‌ندیه گریمانه‌ییه‌كانی ئه‌م توێژینه‌وه. داتاكان كۆكراونه‌ته‌وه له ده‌رخسته‌ی دارایی بڵاوكراره‌ی كۆمپانیاكان. ئه‌نجامه‌كان نیشانی ده‌ده‌ن كه EPS به شیوه‌یه‌كی نه‌رێنی وه DPS به شێوه‌یه‌كی ئه‌رێنی په‌یوه‌ندیدارن له‌گه‌ڵ نرخی پشك له بازاڕدا، به‌ڵام كاریگه‌ری BVPS له‌سه‌ر SP گرنگیه‌كی ئاماریانه‌ی نیه له ماوه‌ی پێش په‌یڕه‌وكردنی IFRS. له لایه‌كی تره‌وه، EPS په‌یوه‌ندیه‌كی نه‌رێنی هه‌یه له‌گه‌ڵ نرخی پشك، به‌ڵام BVPS وه DPSپه‌یوه‌ندی ئه‌رێنیان هه‌یه له‌گه‌ڵ SP له ماوه‌ی دوای په‌یڕه‌وكردنی IFRS. له ده‌رئه‌نجامدا، ده‌توانین بڵێین كه په‌یوه‌ندیداری زانیاری ژمێریاری به نرخی پشكه‌وه زیادی كردووه له دوای جێ به جێ كردنی IFRS له نه‌یجیریا. ئه‌مه‌ش له ڕێگای ئه‌نجامی به‌رزبووه‌وه‌ی R2 له ماوه‌ی دووه‌می توێژینه‌وه‌كه به‌دی كراوه.
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Ohlson, J. (1995). Earnings, book values and dividend on equity valuation. Contemporary Accounting Research, 11(2), 661–687.
Olajide, O. P., Rotimi, O., & Monsurat, A. O. (2018). Value relevance of international financial reporting standard (IFRS) based accounting information : nigerian stockbrokers ’ perception. International Journal of Accounting Research, 6(2), 1–7.
Otaru, A. O. & I. (2020). Effect of the adoption of international financial reporting standard (IFRS) on the information relevance of accounting profits in Nigeria (pre and post adoption analysis). Journal of Mgt. Science & Entrepreneurship, 20(7), 266–285.
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Paananen, M., & Lin, H. (2009). The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research, 8(1), 1–40.
Prihatni, R., Subroto, B., Saraswati, E., & Purnomosidi, B. (2016). Analysis of value relevance of accounting information during IFRS period of 2008 –2014 at the stock exchange of Indonesia. International Academic Journal of Accounting and Financial Management, 3(3), 1–10.
Ray, B. &, & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 159–178.
Tharmila, K., & Nimalathasan, B. (2013). The value relevance of accounting information and it ’ s impact on market vulnerability : A study of listed manufacturing companies in Sri Lanka. Research Journal of Finance and Accounting Vol.4, No.18, 2013, 4(18), 102–110.
Umoren, A. O., & Enang, E. R. (2015). IFRS adoption and value relevance of financial statements of Nigerian listed banks. International Journal of Finance and Accounting 2015, 4(1), 1–7.
Vardia, S., Kalra, N., & Soral, G. (2016). An impact of IFRS on the value relevance of financial statements: a study of selected indian listed company. Indian Journal of Accounting, XLVIII(2), 7–17.
Yahaya, O. A., Onyabe, J. M., & Usman, S. O. (2015). International financial reporting standards ’ adoption and value relevance of accounting information of listed deposit money banks in Nigeria. Journal of Economics and Sustainable Development, 6(12), 85–94.
Adekoya, O. (2016). Optimising the benefits of IFRS transition in Nigeria. PwC Nigeria’s IFRS Transition Cost Survey Report, 1–3.
Ahmed, A. D., Alawiyya, I. S., & Saleh, B. M. (2018). Effect of the adoption of international financial reporting standards ( IFRS) on value relevance of accounting information of nigerian quoted oil and gas companies. Journal of Accounting and Financial Management, 4(6), 9–19.
Alnodel, A. A. (2018). The impact of IFRS adoption on the value relevance of accounting information : Evidence from the insurance sector. International Journal of Business and Management, 13(4), 138–148.
Atoyebi, T. A., Salaudeen, Y. M., & Onyilokwu, J. Y. A. (2018). International financial reporting standards adoption and value relevance of financial information of quoted healthcare firms in Nigeria. Applied Economics and Finance, 5(4), 174–184.
Barth, M. ., Landsman, W. R., & Lang, M. H. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498.
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting : another view. Journal of Accounting and Economics, 31, 77–104.
Beaver, W. H. (2002). Perspectives on recent capital market research. The Accounting Review, 77(2), 453–474.
Beisland, L. A. (2009). A review of the value relevance literature. The Open Business Journal, 2, 7–27.
Chebaane, S., & Ben, H. (2014). The impact of IFRS adoption on value relevance of earnings and book value of equity : the case of emerging markets in African and Asian regions. Procedia - Social and Behavioral Sciences, 145, 70–80.
Clarkson, P., Hanna, J. D., Richardson, G. D., & Thompson, R. (2011). The impact of IFRS adoption on the value relevance of book value and earnings. Journal of Contemporary Accounting & Economics, 7(1), 1–17.
Do, H. K., Wook, L. B. &, & Jee, Y. H. (2019). The effect of IFRS adoption on the value relevance of accounting information : Evidence from South korea. Investment Management and Financial Innovations, 26(2), 78–78.
Edward, L., Martin, W., & Zeng, C. (2013). Does IFRS convergence affect financial reporting quality in China? Association of Chartered Certified Accountants, 1–24.
Elbakry, A. E., Nwachukwu, J. C., & Abdou, H. A. (2017). Comparative evidence on the value relevance of ifrs-based accounting information in Germany and the UK. Journal of International Accounting, Auditing and Taxation, 28, 10–30.
Jilani, F., & Néfissa, B. Ben. (2019). The association : Early adoption of IFRS and value relevance of accounting information. International Journal of Economics and Financial Research, 5(1), 9–15.
Kaaya, I. D. (2015). The intenational financial reporting standards ( IFRS ) and value relevance : A review of empirical evidence. Journal of Finance and Accounting, 3(3), 37–46.
Kargin, S. (2013). The impact of IFRS on the value relevance of accounting information : Evidence from Turkish firms. International Journal of Economics and Finance, 5(4), 71–80.
Khanagha, J. B. (2011). Value relevance of accounting information in the United Arab Emirates. International Journal of Economics and Financial, 1(2), 33–45.
Kousenidis, D. V, Ladas, A. C., & Negakis, C. I. (2010). Value relevance of accounting information in the pre- and post-IFRS accounting periods. European Research Studies, Volume XIII, Is, XIII(1), 145–154.
Lam, K. C. K., Sami, H., & Zhou, H. (2013). Changes in the value relevance of accounting information over time : Evidence from the emerging market of China. Journal of Contemporary Accounting & Economics, 9, 123–125.
Lim, S. C., & Park, T. (2011). The declining association between earnings and returns Diminishing value relevance of earnings or noisier markets? Management Research Review, 34(8), 947–961.
Mohd, N., Nik, N., Rashid, M., Saputri, Y., Amalina, W., Abdullah, W., … Nerus, K. (2017). The effect of IFRS implementation to the value relevance of accounting information. World Applied Sciences Journal, 35(9), 1953–1964.
Mulenga, M. J. (2016). International financial reporting standards ’ adoption and value relevance of accounting information : A brief literature review. International Journal of Economics, Commerce and Management, IV(6), 814–827.
Nijam, H. M., & Jahfer, A. (2018). IFRS Adoption and Value Relevance of Accounting Information: Evidence from a Developing Country. Global Business Review, 19(6), 1–21.
Obi, J. (2020). Effect of value relevance of accounting information on IFRS adoption of deposit money banks in Nigeria. International Journal of Research and Review, 7(6), 254–262.
Odoemelam, N., Okafor, R. G., & Ofoegbu, N. G. (2019). Effect of international Financial Reporting Standard ( IFRS ) Adoption on Earnings Value Relevance of Quoted Nigerian Firms. Cogent Business & Management, 6(1), 1–22.
Ofoegbu, N. G., Odoemelam, N., & Ntim, C. G. (2018). International financial reporting standards (IFRS) disclosure and performance of nigeria listed companies. Cogent Business & Management, 5(1), 1–18.
Ohlson, J. (1995). Earnings, book values and dividend on equity valuation. Contemporary Accounting Research, 11(2), 661–687.
Olajide, O. P., Rotimi, O., & Monsurat, A. O. (2018). Value relevance of international financial reporting standard (IFRS) based accounting information : nigerian stockbrokers ’ perception. International Journal of Accounting Research, 6(2), 1–7.
Otaru, A. O. & I. (2020). Effect of the adoption of international financial reporting standard (IFRS) on the information relevance of accounting profits in Nigeria (pre and post adoption analysis). Journal of Mgt. Science & Entrepreneurship, 20(7), 266–285.
Outa, E. (2014). The impact of international financial reporting standards ( IFRS ) adoption on the accounting quality of listed companies in Kenya. International Journal of Accounting and Financial Reporting, 1(1), 1–43.
Paananen, M., & Lin, H. (2009). The development of accounting quality of IAS and IFRS over time: The case of Germany. Journal of International Accounting Research, 8(1), 1–40.
Prihatni, R., Subroto, B., Saraswati, E., & Purnomosidi, B. (2016). Analysis of value relevance of accounting information during IFRS period of 2008 –2014 at the stock exchange of Indonesia. International Academic Journal of Accounting and Financial Management, 3(3), 1–10.
Ray, B. &, & Brown, P. (1968). An empirical evaluation of accounting income numbers. Journal of Accounting Research, 159–178.
Tharmila, K., & Nimalathasan, B. (2013). The value relevance of accounting information and it ’ s impact on market vulnerability : A study of listed manufacturing companies in Sri Lanka. Research Journal of Finance and Accounting Vol.4, No.18, 2013, 4(18), 102–110.
Umoren, A. O., & Enang, E. R. (2015). IFRS adoption and value relevance of financial statements of Nigerian listed banks. International Journal of Finance and Accounting 2015, 4(1), 1–7.
Vardia, S., Kalra, N., & Soral, G. (2016). An impact of IFRS on the value relevance of financial statements: a study of selected indian listed company. Indian Journal of Accounting, XLVIII(2), 7–17.
Yahaya, O. A., Onyabe, J. M., & Usman, S. O. (2015). International financial reporting standards ’ adoption and value relevance of accounting information of listed deposit money banks in Nigeria. Journal of Economics and Sustainable Development, 6(12), 85–94.
التنزيلات
منشور
2022-06-30
كيفية الاقتباس
پارا ا. ., باڵا ح. ., خاتوون غ. ., كارایه ا. ., & عبدالله ه. . (2022). په‌یڕه‌كردنی ستاندارده نێوده‌وڵه‌تیه‌كانی ڕاپۆرته داراییه‌كان و كاریگه‌ری له‌سه‌ر په‌یوه‌ندیدارێتی زانیاری ژمێریاری له‌گه‌ڵ نرخی پشك بۆ كۆمپانیا به‌رهه‌مهێنه تۆماركراوه‌كانی نه‌یجیریا. مجلة العلوم الانسانیة لجامعة زاخو, 10(2), 564–571. https://doi.org/10.26436/hjuoz.2022.10.2.776
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مجلة العلوم الانسانیة لجامعة زاخو
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