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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Opis bibliograficzny
Główni autorzy:	Aliya, Musa-Mubi, Nasiru, Yunusa
Format:	UMS Journal (OJS)
Język:	eng
Wydane:	Universitas Muhammadiyah Surakarta 2023
Hasła przedmiotowe:	leases IFRS 16 information quality value relevance decision usefulness theory
Dostęp online:	https://journals2.ums.ac.id/index.php/reaksi/article/view/3268
Etykiety:	Dodaj etykietę Nie ma etykietki, Dołącz pierwszą etykiete!

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