Dimu Ehalaiye

Massey University - School of Accountancy

Palmerston North

New Zealand

SCHOLARLY PAPERS

3

DOWNLOADS

184

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (3)

1.

The Value of Managerial Discretion in Africa: Evidence from Acquired Intangible Assets Under IFRS 3

International Journal of Accounting, Forthcoming
Number of pages: 48 Posted: 21 Jan 2020
affiliation not provided to SSRN, Massey University - School of Accountancy, Massey UniversityMassey University and University of Southampton Business School, UK
Downloads 98 (500,217)
Citation 2

Abstract:

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Managerial discretion, IFRS 3, acquired intangible assets, business combinations

2.

Applying Materiality Judgements

Number of pages: 53 Posted: 21 Jan 2024
Massey University, Massey University - School of Accountancy, Massey University, Colorado Mesa University and Massey University
Downloads 86 (543,360)

Abstract:

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Materiality, IASB, NZASB

3.

Consequences of the Treasury Single Account Policy on the Wealth of Nigerian Commercial Banks’ Shareholders

Emerging Markets Finance and Trade, 1-15. doi: 10.1080/1540496X.2017.1356715
Posted: 23 Feb 2018
Victoria University of Wellington, Victoria Business School, Massey University - School of Accountancy, University of Jos, Jos, Nigeria and Nigerian College of Accountancy

Abstract:

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event study, market reaction, Nigeria, Treasury Single Account (TSA), valuation