...) price model and the findings suggested that earnings and book values significantly persuade the stock prices in Indian capital market. Majority of researchers examined the impact of IFRS enforcement on value relevance of accounting information all over the world (Clarkson et al., 2011 ; Ahmed...

... 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...