Research aim: This paper critically evaluates the qualitative characteristics of accounting
information that can be drawn from the Financial Accounting Standard Board …

Performance measurement comprises several metrics and applications used as a
benchmark in business sectors for both internal and external users. For managers, it …

The purpose of this paper is to investigate the impact of ownership concentration and firm
size on value relevance of two accounting variables, earnings and book value, given by …

This study aimed in providing empirical evidence related to value relevance of earnings per
share, book value per share, return on equity and assets turnover ratio on the share price of …

This study assesses the effect of accounting information on deferred taxation in Nigerian
deposit money banks. The specific objectives are to; evaluate whether earnings per share …

This study examined audit reports and value relevance of accounting information in Nigeria
quoted commercial banks. Data was sourced from financial statement of Commercial Banks …

The study examined the mediating effect of corporate governance on the relationship
between accounting information and stock market returns of listed entities on the Ghana …

Value relevance research aims in finding out whether accounting information published in
financial statements provide useful and valuable information for the users of accounting …

This paper describes empirical evidence investigated the effect of ownership concentration
and firm's size on the accounting information value relevance. Ownership concentration …

This study the relationship between accounting information and the stock prices of quoted
firms in Nigeria. The general objective was to examine if accounting information have any …