Table Of Contents


Chapter 1

: Introduction 1.1 Introduction
1.2 Background of Study
1.3 Problem Statement
1.4 Objective of Study
1.5 Limitation of Study
1.6 Scope of Study
1.7 Significance of Study
1.8 Structure of the Research
1.9 Definition of Terms

Chapter 2

: Literature Review 2.1 Overview of Literature Review
2.2 Theoretical Framework
2.3 Historical Development of the Topic
2.4 Key Concepts and Definitions
2.5 Previous Research Studies
2.6 Current Trends and Debates
2.7 Critical Analysis of Literature
2.8 Research Gaps and Opportunities for Future Studies
2.9 Methodological Approaches in Previous Studies
2.10 Summary of Literature Review

Chapter 3

: Research Methodology 3.1 Research Design
3.2 Data Collection Methods
3.3 Sampling Techniques
3.4 Data Analysis Methods
3.5 Research Variables and Measurement
3.6 Ethical Considerations
3.7 Research Limitations
3.8 Validity and Reliability

Chapter 4

: Discussion of Findings 4.1 Data Presentation and Analysis
4.2 Interpretation of Results
4.3 Comparison with Research Objectives
4.4 Discussion of Key Findings
4.5 Implications of Findings
4.6 Recommendations for Practice
4.7 Suggestions for Future Research
4.8 Conclusion of Findings

Chapter 5

: Conclusion and Summary 5.1 Summary of Research
5.2 Conclusion of Study
5.3 Contributions to Knowledge
5.4 Practical Implications
5.5 Recommendations for Action
5.6 Reflection on Research Process
5.7 Areas for Future Research
5.8 Final Thoughts and Closing Remarks

Thesis Abstract

The study set up to assess the value relevance of accounting Information on consumer goods manufacturing firms in Nigeria using pre-and post IFRS periods. This study intends to determine whether there is significant difference on Market value per share, Earning Per Share, book value per share and cash flow and dividend per share in the pre-IFRS and post-IFRS periods on consumer goods manufacturing firms in Nigeria. Ex post facto research design was adopted for the purpose of this research. This study makes use of twenty three consumer goods manufacturing firms quoted on the Nigerian Stock Exchange. The study covered eight years annual reports and accounts of these companies from 2008 to 2016. The data for the study were analyzed and tested using descriptive statistics and one sample t-test. The study showed that Earnings Per share, Book value of equity, Cash flow and dividend per share proved relevant in determining market price in the pre and post IFRS adoption of consumer goods manufacturing firms in Nigeria. Based on this, the study therefore recommended among others that since earnings have been demonstrated to be associated with market value of shares in post-IFRS adoption, companies should undertake investments that generate more earnings.


Thesis Overview

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