alexa Conservatism and Value Relevance of Accounting Information

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Conservatism and Value Relevance of Accounting Information

This paper is centered on theory of conservatism and value relevance of accounting information in the Nigeria stock ex-change (NSE) and other related literatures. It reviews the relevance of conservatism and value relevance of accounting information and their comparisons. While there have been a number of studies on this topic in the developed countries not much has been explored in Nigeria. Value relevance has been criticized by extant literature and also that conservatism in accounting as one reason for the observed decrease in value relevance. Read More

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