INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION AND EARNINGS MANAGEMENT IN NIGERIAN NON-FINANCAL QUOTED COMPANIES

Simple item page
dc.contributor.authorADEYEMI, Tesleem Olayinka
dc.date.accessioned2016-07-26T09:22:02Z
dc.date.available2016-07-26T09:22:02Z
dc.date.issued2016
dc.descriptionBEING A DISSERTATION SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES OF AHAMDU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTERS OF SCIENCE DEGREE (M.SC) IN ACCOUNTING AND FINANCE. DEPARTMENT OF ACCOUNTING AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThis study investigated the effects of IFRS adoption on earnings management of non-financial quoted companies in Nigeria. I used a sample of 75 non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2010 and 2014. In analyzing the collected data, I adopted descriptive statistics, correlation analysis and a panel multiple regression data analysis to identify the possible effects of IFRS adoption on general earnings management of Nigerian non-financial quoted companies. I find that IFRS adoption in Nigeria does not significantly affects the tendency of Nigerian companies to manipulate earnings. I also find that higher audit quality and large firm size does not created a situation where IFRS adoption affects earnings management. Therefore, it is recommended that roadmap to the convergent with IFRS in Nigeria which required all the significant public interest entities to comply with IFRS starting from 1st December, 2012 should be reviewed and allow certain companies without significant customers or operations outside Nigeria to continue the application of NGAAP because they may not have the capability and a market incentive to prepare IFRS financial statements and it has been established that IFRS does not always lead to an improvement in financial reporting quality. The study further recommended that regulatory authorities such as Security Exchange Commission (SEC) and Financial Reporting Council of Nigeria (FRCN), should device means of encouraging quoted companies in Nigeria to employ the service of Big4 audit firm so as to enhance high audit quality. The results indicate that high audit quality work as a constraint on earnings manipulation and consequently, reducing the level of earnings management practices.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/8184
dc.language.isoenen_US
dc.subjectINTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION,en_US
dc.subjectEARNINGS MANAGEMENT,en_US
dc.subjectNIGERIAN NON-FINANCAL QUOTED COMPANIES,en_US
dc.titleINTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION AND EARNINGS MANAGEMENT IN NIGERIAN NON-FINANCAL QUOTED COMPANIESen_US
dc.typeThesisen_US
Files
Original bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION AND EARNINGS MANAGEMENT IN NIGERIAN NON.pdf
Size:
789.7 KB
Format:
Adobe Portable Document Format
Description:
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.58 KB
Format:
Item-specific license agreed upon to submission
Description:
Download
Collections
ADMINISTRATION