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This Author published in this journals
All Journal International Journal of Business Economics (IJBE) Global Economics: International Journal of Economic, Social and Development Sciences
Ibrahim Mallam Fali
University of Calabar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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International Financial Reporting Standard Adoption and Value Relevance of Accounting Information of Listed Deposit Money Banks in Nigeria Ibrahim Mallam Fali; Kwabena Ampong; Adebola Abass Jabar; Agana Ogagaoghene John
International Journal of Business Economics (IJBE) Vol 4, No 2 (2023): MARCH - AUGUST 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ijbe.v4i2.13445

Abstract

The study examined the effect of International Financial Reporting Standard (IFRS) adoption on value relevance of accounting information of listed deposit money banks (DBMs) in Nigeria for the period from 2007 to 2020.  The pre IFRS adoption period spanned from 2007 to 2011 while post adoption period spanned from 2012 to 2020.  The study adopted an ex-post facto research design because the study is purely secondary in nature. The population for the study consisted of all the 15 deposit money banks listed on the Nigerian Exchange Limited as at 31st December 2020, with a sample size of 12 banks. The Ohlson model was adopted for the study. Using ordinary least square regression, the study found out that post IFRS adoption model has more explanatory power than the pre IFRS adoption period.  Also, earning per share moderated by IFRS has a positive and significant effect on market price per share and book value per share moderated by IFRS has negative and significant effect on market price. The study concluded that earning per share is more value relevant with IFRS adoption of the listed deposit money banks in Nigeria while the value relevance of book value decreases with IFRS adoption of listed deposit money banks in Nigeria. The study recommended among others that prospective investors, shareholders, owners, and users of accounting data should place a greater emphasis on earnings per share, which has the strongest positive link with the market share price of listed DMBs in Nigeria
Assessing the Role of Social Protection Expenditure on Income Inequality and Human Development Index Levels Aditiyanto Ekaputra; Adriana Madya Marampa; Ibrahim Mallam Fali
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 1 No. 3 (2024): Global Economics - International Journal of Economic, Social and Development Sc
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v1i3.406

Abstract

This study investigates the impact of social protection expenditure on income inequality and Human Development Index (HDI) across multiple countries from 2000 to 2020. Using panel data regression analysis, the study explores whether higher public social spending on healthcare, education, and social services significantly reduces income inequality, as measured by the Gini coefficient, and enhances HDI. The results indicate a strong positive correlation between social protection spending and both reduced inequality and improved HDI. Specifically, countries with higher social protection expenditure, especially those with social-democratic welfare models, exhibit lower income inequality and higher HDI scores. The analysis also highlights significant country-level differences, revealing that while high-income countries with comprehensive social protection systems tend to perform better in terms of human development, low- and middle-income countries with limited spending face persistent challenges in reducing inequality and improving HDI. Further, the study discusses the mechanisms through which social protection policies influence human development, particularly through improved access to education, healthcare, and social services. The findings suggest that integrating social protection with broader economic policies can lead to sustainable reductions in inequality and improvements in human development outcomes. The study contributes to the existing literature by providing empirical evidence on the role of social protection in fostering inclusive growth and human development, emphasizing the need for more comprehensive and efficient social protection systems, especially in developing countries.
Co-Authors Adebola Abass Jabar Aditiyanto Ekaputra Adriana Madya Marampa Agana Ogagaoghene John Kwabena Ampong