The effect of IFRS adoption on the value and applicability of accounting information for deposit money banks (DM B) is the focus of this research. This study investigates whether the implementation of international financial reporting standards has enhanced greatly the usefulness and relevance of accounting information in the financial statements of quoted deposit money banks in Nigeria. All twenty-one ( 21) recognized DM B's make up the research population. In the study, eight (8) deposit money banks were sampled. Data were gathered from the sampled banks' annual reports, especially financial statement data from the pre-adoption years of 2009 to 2011 and the post-adoption years of 2012 and 2014. M ultiple regressions and descriptive statistics were used to examine the effect of IFRS implementation on the usefulness of accounting information. Results of the study demonstrates share prices are more directly correlated to book value of equity per share and earnings per share of money bank deposits than they were under the old Nigerian SAS. Further Findings reveals profits margin and other financial performance indices increased significantly in terms of relevance and value of accounting information over period under review that is the post -IFRS adoption era. Therefore, the study concludes that value relevance is statistically more significant after IFRS implementation than it was before.
The study therefore aims at accessing environmental accounting practices and profitability of quoted industrial goods sector in Nigeria. The study's population consists of all publicly quoted Industrial Goods Sector on the Nigerian Stock Exchange (22). From 2010 to 2021, a sample size of ten (10) out of the total population was drawn The regression model used by the researcher is a Fixed Effects M odel, a Random Effects M odel, and a Pooled Ordinary Least Square (OLS) model with panel data. The researcher used the Hausman and Wald tests to choose the best appropriate regression model with the maximum explanatory power the result revealed that ROA has a mean of 6.532658, median of 5.900000, standard deviation of 4.663992, skewness index of 0.874641. EnA shows a mean of 2369618, a median of 229141.0, and standard deviation of 5293062 does not have a significant effect on the ROA since the p-value is greater than the 0.05 the study concluded that Environmental accounting does not have significant effect on return in asset which means other factors are more responsible for decline in the ROA of quoted Industrial Goods Sector in Nigeria.
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