... and foreign firms in Nigeria. Design/methodology/approach This study uses data from 57 listed non-financial firms over the period 2011–2021 and uses the generalized method of moment (GMM) estimation technique. Findings The key findings show that foreign firms paid more dividend than local firms. All...

... evidence to recommend a rethink on the IASB reporting framework. Design/methodology/approach Nigeria provides a realistic research setting to detect value relevance attributable to the IFRS because it is less affected by the 2007/2008 financial crisis. The price model was estimated for Nigerian...

... that the frontiers of accounting is increasingly expanding beyond professional practice is inchoate in Nigeria. The role of accounting extends further to research and policy formulations for governments and corporate organisations, as it assumes a multi-dimensional sine qua non for reporting, budgeting...