Data set for IFRS adoption and value relevance in SSA

Published: 29 November 2022| Version 1 | DOI: 10.17632/gn6mkkdvh4.1
Japhet Imhanzenobe


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.



Behavioral Finance, Financial Accounting, Empirical Finance, Accounting Standard