Corporate Attributes and Corporate Disclosure Level of Listed Companies in Nigeria: A Post-IFRS Adoption Study 1Department of Accounting, Faculty of Management Sciences, University of Benin, Benin City, Edo State, Nigeria 2Department of Banking & Finance, Faculty of Management Sciences, University of ...
(or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger ...