Islamic banks merger: the case of bank Syariah Indonesia

Utami, Ayu Dwi; Risfandy, Tastaftiyan; Rahardjoputri, Rolina

doi:10.1504/ijmef.2022.10051227

Cited by 1 publication

(1 citation statement)

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…It basically measures the relations between information in the financial statements and stock market returns or market value of equity of a firm (Lev & Zarowin, 1999). In clear terms however, information is considered ‗value relevant' if stock price movements are associated with the release of high quality financial information to include predictive and/ or confirmatory value on earnings potential of a firm (Utami & Noraya, 2010;IASB, 2015). Barth, Landsman and Lang (2008) established that IFRS implementation results in accounting numbers that are of a more excellent.…”

Section: Review Of Literaturementioning

confidence: 99%

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria

Beredugo¹

2023

JAT

View full text Add to dashboard Cite

This study examined the moderating effect of earnings persistence on the relationship between International Financial Reporting Standards (IFRS) Implementation and Earnings Response Coefficient (ERC) of listed companies in Nigeria. This was done to evaluate the reason behind the poor utilization of capital market, especially equity market for funding of developmental project by both public and private sector entities. This study adopted historical-descriptive and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. The results of the cross sectional effect model show that IFRS implementation brings about high quality information, but it is not sufficient enough to induce a change in the ERC. It was discovered that investors and speculators alike pay close attention to the degree to which current period earnings shocks persist in the future, and this outcome propels the IFRS compliance to enhance a high earnings response coefficient of firms in the stock market. It is therefore recommended that the financial reports of listed companies in Nigerian should be designed to improve the information contents of accounting earnings in order to include inherent socio-economic risk, full disclosure of net income, past and prospective earnings

show abstract

Section: Review Of Literaturementioning

confidence: 99%

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria

Beredugo¹

2023

JAT

View full text Add to dashboard Cite

show abstract

Islamic banks merger: the case of bank Syariah Indonesia

Cited by 1 publication

References 0 publications

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria

Moderating Effect of Earnings Persistence on the Relationship Between International Financial Reporting Standards Implementation and Earnings Response Coefficient of Listed Companies in Nigeria

Contact Info

Product

Resources

About