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CHAPTER ONE INTRODUCTION
1.1 Background to the Study
Accounting literatures on value relevance research dates back to early 1960s with the
remarkable seminal work of Ball and Brown (1968) being the center stage. The work provided
an extensive analysis on the value relevance of accounting information and equity valuation and
found that accounting information contained in financial statement have an effect on share
price. This perhaps laid the foundation for numerous empirical studies seeking to measure
association between accounting numbers and equity values in both the developing and
developed world. Recent studies however, have taken a different dimension by measuring the
association between value relevance of accounting information under different regimes of
accounting standards that is local standards (GAAP) and the International Financial Reporting
Standard (IFRS). IFRS is in the fore front of accounting standards used in the world today with
over 120 countries fully adopting it.
Nigeria is a signatory to the International Financial Reporting Standard (IFRS) which
compels its public and special entities to adopt the new accounting standard. This is following
the approval of the Federal Executive Council in December 2010, the then Nigerian Accounting
Standards Board (NASB), now designated as Financial Reporting Council of Nigeria (FRCN))
issued an implementation roadmap for Nigerian‟s adoption of IFRS which set a January 2012
date for compliance of publicly quoted companies, banks and insurance firms in Nigeria. The
Central Bank of Nigeria (CBN) and the Securities and Exchange Commission also adopted this
date for compliance and issued guidance compliance circulars to ensure full implementation of
IFRS in Nigeria.
Several studies such as: Laurenco and Curlo (2008), Hung and Subramanyam (2007),
Bartov, Goldberg & Kim (2005), Barth, Landsman & Lang (2008), have compared the value
relevance of accounting information under IFRS and domestic standard in various countries.
IFRS was adopted in Nigeria to overcome the weaknesses of Statement of Accounting Standard
(SAS) and improve the quality of financial reporting (Bagudo, Abdul Manaf and Ishak,2015).
The country‟s vision 20:20:20 envisioned the country‟s insurance sector to be among the highly
placed emerging markets famous for high market capacity and transparency to achiev
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