Value relevance of accounting information; The moderating effect of accounting conservatism in a frontier market.

dc.contributor.authorAbogun, S.
dc.contributor.authorOlowookere, J. K.
dc.contributor.authorKasum, Abubakar Sadiq
dc.date.accessioned2021-03-02T11:34:45Z
dc.date.available2021-03-02T11:34:45Z
dc.date.issued2020
dc.description.abstractThis study examined the value relevance of accounting information and the moderating effect of conservatism on the value relevance of earnings. The Ohlson equity valuation model was used in this study as basis for model specification. Explanatory research design was employed and as such, panel data were obtained from secondary sources. The model of the study was estimated using panel fixed effect estimation technique. The study found that accounting information, which includes earnings, book value of equity, dividend, and conservatism have significant impact on share price.en_US
dc.identifier.issn1118-6224
dc.identifier.urihttp://hdl.handle.net/123456789/4436
dc.language.isoenen_US
dc.publisherDepartment of Business Administration, University of Maidugurien_US
dc.relation.ispartofseries5;1
dc.subjectValue Relevanceen_US
dc.subjectAccounting Informationen_US
dc.subjectAccounting Conservatismen_US
dc.titleValue relevance of accounting information; The moderating effect of accounting conservatism in a frontier market.en_US
dc.title.alternativeValue relevance of accounting informationen_US
dc.typeArticleen_US

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