Since 2014
The Impact of International Financial Reporting Stanadard (IFRS) Adoption on Accounting Quality in Nigerian Listed Money Deposit Banks
Applied Finance and Accounting
View Archive Info| Field | Value | |
| Title |
The Impact of International Financial Reporting Stanadard (IFRS) Adoption on Accounting Quality in Nigerian Listed Money Deposit Banks
|
|
| Creator |
Jibril, Rabiu Saminu
|
|
| Description |
This study was aimed to empirically evaluate the impact of adoption of IFRS on accounting quality in Nigeria using the money deposit banks. The study utilized the annual reports and accounts of 15 banks listed in the Nigerian Stock Exchange for the period of 2011 to 2014 (that is two years before and two years after adoption); using liner regression analysis was employed in analyzing the data generated for the study. Based on the data analyses, the study found that large loss recognitions have increased in the post adoption period. Based on the research findings, the researcher recommends that developing nations should adopt IFRS as their financial reporting standard as it is capable of increasing their accounting quality. The researcher also recommends that research should be conducted to analyze why IFRS improves the accounting quality based on standard by standard, not the whole package.
|
|
| Publisher |
Redfame publishing
|
|
| Contributor |
—
|
|
| Date |
2019-02-15
|
|
| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
|
| Format |
application/pdf
|
|
| Identifier |
http://redfame.com/journal/index.php/afa/article/view/4064
10.11114/afa.v5i1.4064 |
|
| Source |
Applied Finance and Accounting; Vol 5, No 1 (2019); 49-57
2374-2429 2374-2410 |
|
| Language |
eng
|
|
| Relation |
http://redfame.com/journal/index.php/afa/article/view/4064/4217
|
|
| Rights |
Copyright (c) 2019 Applied Finance and Accounting
|
|