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Data set for IFRS adoption and value relevance in SSA

Domain:

socioeconomic

Record type:

dataset
Creator:
Jap
Editor:
Jap
Publisher:
Men
Host:avatar
Data was derived from the Bloomberg portal and DataStream. IFRS adoption was a dummy variable showing 1 if the company implemented IFRS in that year and 0 otherwise. The other variables are share price 3 months and 6 months after the fiscal year end, earnings (EPS), book value per share, operating cash flow, leverage, firm size (log total assets), and growth opportunity (market to book value). These data are available for South Africa, Nigeria and Kenya.

Visit

doi.orgdata.mendeley.com

Licenses

Creative Commons Attribution 4.0 Internationalhttps://creativecommons.org/licenses/by/4.0/legalcode

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