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- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd
- ISSN
- 2046-8083
- eISSN
- 2046-8091
- DOI
- 10.1504/ajaaf.2022.128417
- Publisher site
- See Article on Publisher Site
Abstract
The study examined accruals quality and share price of firms in Nigeria within the period 2010 to 2020. Seventy-six firms constituted the sample size. Ordinary least square multiple regression was used for the data analysis. The study revealed that accruals quality has a positive significant impact on share price. The study further revealed that with the interaction of accruals quality with the bottom-line metrics of book value per share and earnings per share, accruals quality also has a positive significant impact on share price of firms respectively. The study recommended that discretionary accruals should be reduced as much as possible by management in the preparation of financial statements so as to enhance the quality of earnings which will in the long run impact on share price.
Journal
African Journal of Accounting, Auditing and Finance – Inderscience Publishers
Published: Jan 1, 2022