EFFECT OF FIRM CHARACTERISTICS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD 7 BY LISTED MANUFACTURING FIRMS IN NIGERIA

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dc.contributor.authorALIYU, Umar
dc.date.accessioned2019-10-02T14:26:54Z
dc.date.available2019-10-02T14:26:54Z
dc.date.issued2019-03
dc.descriptionA DISSERTATIONSUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES, AHMADU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE (M.Sc.) DEGREE IN ACCOUNTING AND FINANCE DEPARTMENT OF ACCOUNTING, ABU, BUSINESS SCHOOL, AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThe study examined the effect of firm characteristics on compliance with International Financial Reporting Standard 7 by listed manufacturing firms in Nigeria. The main problem addressed by the study is variable inclusion gap, where Liquidity is introduced as an explanatory variable in explaining compliance with financial instruments disclosure requirements of IFRS 7 by listed manufacturing firms. Data were collected and analyzed from 28 sampled listed manufacturing firms, and multiple regression technique of analysis was used. The study found a positive and significant relationship between firm size and financial instruments disclosures. Similarly, the study found a positive and significant relationship between Auditor type and financial instruments disclosures. There is a negative but significant relationship between liquidity and financial instruments disclosures. It is therefore concluded that, Firm size, Auditor type and liquidity played a vital role in effecting compliance level. The study therefore, recommends that manufacturing firms in Nigeria shall expand their size by using either internal growth (using its retained earnings) or through the use of external source (using either Debt or Equity), to enhance more compliance. Also management of listed manufacturing firms in Nigeria shall emphasize on the appointment of an international auditing firm (Big4) in respect of audit exercise, so as to promote information disclosure practice. They shall also make a tradeoff between investing in the short term and maintaining a moderate liquidity level, so as to avoid having an excessive cash which will eventually lead to higher liquidity.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/12080
dc.language.isoenen_US
dc.subjectEFFECT OFen_US
dc.subjectFIRM CHARACTERISTICS ONen_US
dc.subjectCOMPLIANCE,en_US
dc.subjectINTERNATIONAL FINANCIAL,en_US
dc.subjectSTANDARD 7,en_US
dc.subjectMANUFACTURING FIRMS,en_US
dc.subjectNIGERIA,en_US
dc.titleEFFECT OF FIRM CHARACTERISTICS ON COMPLIANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARD 7 BY LISTED MANUFACTURING FIRMS IN NIGERIAen_US
dc.typeThesisen_US
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