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Tytuł artykułu

Financial ratios and bank efficiency in Nigeria: a non-parametric analysis

Treść / Zawartość
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Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The study examined the efficiency of banks Nigerian using financial ratios in pre and post IFRS regime. Specifically, the study was conducted through comparison of the ratios that were computed from IFRS- financial statements based and Nigerian GAAP-based financial reports of ten (10) commercial banks quoted on the floor of the Nigerian Stock Exchange as at 2015 (before IFRS commencement and after). Three financial ratios were selected from each of the four major categories; profitability, liquidity, leverage and investment. The paired sample t-test and Mann-Whitney test were employed in testing whether significant differences exist between the pair of ratios after the normality test has been ascertained by the Jarque-Berra tests through descriptive statistics. In all, the result shows major difference between profitability, liquidity, leverage and investment ratios of the sampled firms before and after IFRS adoption at 5% level. It is was recommended that longer years in the post-IFRS adoption period are required to ascertain IFRS benefits to Nigerian firms, in relation to financial ratios.
Słowa kluczowe
EN
NGAAP   ratios   Pre-IFRS   IFRS  
PL
Rocznik
Tom
Strony
79--93
Opis fizyczny
Bibliogr. 41 poz.
Twórcy
  • University of Benin, Nigeria, Department of Accounting
autor
  • Edo University, Iyamho, Edo State, Nigeria, Faculty of Arts, Mgt. & Social Sciences, Department of Accounting & Economics
Bibliografia
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  • 6. Apostolos, A. B., Despina, S., & Christos, A. T. (2010). The relevance of IFRS to an emerging market: evidence from Greece. Managerial Finance. 36(11), 931-948.
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  • 16. FIRS (2013). Tax Implications of the Adoption of the International Financial Reporting Standards (IFRS)
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  • 33. Odia, J.O. & Ogiedu, K.O. (2013). IFRS Adoption: Issues, Challenges and Lessons for Nigeria and other Adopters. Mediterranean Journal of Social Sciences, 4(3), 389-399
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Uwagi
PL
Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2018)
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-3b1fb485-15a1-4555-b5c5-0b11cea1811e
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