associated with differences in the value-relevance of gains on bargain purchase with high disclosure prominence. Design … processing costs and increase the value-relevance of complex acquisition accounting. High disclosure quality cannot compensate … overpaying for acquisitions plays in the value-relevance of gains on bargain purchase. …

Research Question- Has IFRS adoption improved the value-relevance of financial statement figures in Nigeria? Motivation …. However, this study tests whether IFRS adoption significantly improves this value-relevance by increasing the degree of … increase in value-relevance by comparing adjusted R2s across the pre- and post-IFRS adoption period. Also, the interactions of …

value, earnings, and stock price? Motivation- We refer to the prior research on the value relevance of accounting … information. However, there has been little emphasis on changes in value relevance over time and the influence of economic … conditions on the value relevance of accounting information (El Ghoul et al., 2021; Barth, 2023). Idea- The study used the Ohlson …