IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria

• Главные авторы: Aliya, Musa-Mubi, Nasiru, Yunusa
• Формат: UMS Journal (OJS)
• Язык: eng
• Опубликовано: Universitas Muhammadiyah Surakarta 2023
• Предметы: leases; IFRS 16; information quality; value relevance; decision usefulness theory
• Online-ссылка: https://journals2.ums.ac.id/index.php/reaksi/article/view/3268

Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases. IAS 17 was criticized for impairing the quality of accounting information due to the inappropriate treatment of identified resour...