Ibrahim Muhammad Tanimu | Abubakar Tafawa Balewa University, Bauchi (original) (raw)

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Papers by Ibrahim Muhammad Tanimu

Research paper thumbnail of Determinant of SMEs Readiness for The Implementation of International Financial Reporting Standards

The European Proceedings of Social and Behavioural Sciences, Nov 28, 2023

Research paper thumbnail of International Financial Reporting Standards and Value Relevance of Financial Information: An Empirical Evaluation of Selected Nigerian Listed Companies

International Journal of Accounting & Finance Review, 2017

This study investigates the International Financial Reporting Standards (IFRS) and value relevanc... more This study investigates the International Financial Reporting Standards (IFRS) and value relevance of financial information among Nigerian listed companies after the adoption of IFRS. 77 sample companies were randomly selected from the population. Data were collected from UUM-Data stream through the annual reports and accounts of companies, which consist of Stock price (dependent variable), Book value of equity and net income as (independent variables) for the year 2016. Ordinary Least Square Regression was the method used in analyzing the variables. The regression result revealed that there is a positive and significant relationship between book value of equity and net income on stock price. These reveal that the financial information of listed companies in Nigeria is more value relevant after the adoption of IFRS. In view of the findings, the study recommends that, Nigerian Stock Exchange should ensure that all listed companies are comply with the accounting framework issued by IF...

Research paper thumbnail of Determinant of SMEs Readiness for The Implementation of International Financial Reporting Standards

The European Proceedings of Social and Behavioural Sciences, Nov 28, 2023

Research paper thumbnail of International Financial Reporting Standards and Value Relevance of Financial Information: An Empirical Evaluation of Selected Nigerian Listed Companies

International Journal of Accounting & Finance Review, 2017

This study investigates the International Financial Reporting Standards (IFRS) and value relevanc... more This study investigates the International Financial Reporting Standards (IFRS) and value relevance of financial information among Nigerian listed companies after the adoption of IFRS. 77 sample companies were randomly selected from the population. Data were collected from UUM-Data stream through the annual reports and accounts of companies, which consist of Stock price (dependent variable), Book value of equity and net income as (independent variables) for the year 2016. Ordinary Least Square Regression was the method used in analyzing the variables. The regression result revealed that there is a positive and significant relationship between book value of equity and net income on stock price. These reveal that the financial information of listed companies in Nigeria is more value relevant after the adoption of IFRS. In view of the findings, the study recommends that, Nigerian Stock Exchange should ensure that all listed companies are comply with the accounting framework issued by IF...

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