IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
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...
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| Main Authors: | , |
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| Format: | UMS Journal (OJS) |
| Language: | eng |
| Published: |
Universitas Muhammadiyah Surakarta
2023
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| Subjects: | |
| Online Access: | https://journals2.ums.ac.id/index.php/reaksi/article/view/3268 |
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