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

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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書誌詳細
主要な著者:	Aliya, Musa-Mubi, Nasiru, Yunusa
フォーマット:	UMS Journal (OJS)
言語:	eng
出版事項:	Universitas Muhammadiyah Surakarta 2023
主題:	leases IFRS 16 information quality value relevance decision usefulness theory
オンライン･アクセス:	https://journals2.ums.ac.id/index.php/reaksi/article/view/3268
タグ:	タグ追加タグなし, このレコードへの初めてのタグを付けませんか!

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