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July 16, 2026International Journal of Managerial and Financial Accounting

Examining the value relevance of abnormal accruals in Sub-Saharan Africa

Diana Ssekiboobo Godfrey Akileng David Namanya

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Key Points

The central aim is to examine the influence of abnormal accruals on financial reporting in Sub-Saharan Africa.
Analyzed financial data from companies within Sub-Saharan Africa.
Applied statistical techniques to assess the value relevance of abnormal accruals.
Abnormal accruals are found to significantly impact the perceived value of financial statements in the region.
Indicates a strong correlation between accrual quality and investors' perceptions.

Implication

Examining abnormal accruals impact on financial reporting in Sub-Saharan Africa, indicating significant implications for accounting practices.

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Cite This Study

Ssekiboobo et al. (2026) studied this question.

synapsesocial.com/papers/6a5b17c318557b26c2039db2 https://doi.org/10.1504/ijmfa.2028.10080001

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