Akpanuko, Essien Ekerette; Umoren, Ntiedo John - In: Journal of Financial Reporting and Accounting 16 (2018) 2, pp. 292-310
Purpose: The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true valuation of firms, has remained in doubts. The presumed bane for the failure of these reports to live up...