Value Relevance and Timeliness of Corporate Financial Reportings.

      Аннотация: This Book of value relevance and timeliness of corporate financial reports introduced the estimation of effect of timeliness of Accounting disclosure on the market value of shares. It employed two models, the combination of both models improve the robustness of our findings. It provides empirical evidence on early and late releases and how they impact on the market values of shares which has hitherto not been given adequate attention in the prior studies in Nigeria. The birth of this book bridged the gap in the knowledge because prior to this time the attention have been focused on the effect of releasing information on the price of securities traded on emerging markets and not on the effect of timeliness of information on the share price.

Ключевые слова: value relevance, financial Reportings, timeliness and Market price of Shares