MODERATING EFFECT OF IFRS ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT OF LISTED HEALTHCARE FIRMS IN NIGERIA

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dc.contributor.authorSULE, Sale
dc.date.accessioned2019-05-30T08:39:07Z
dc.date.available2019-05-30T08:39:07Z
dc.date.issued2018-03
dc.descriptionA THESIS SUBMITTED TO THE SCHOOL OF POSTGRADUATE STUDIES OF AHAMDU BELLO UNIVERSITY, ZARIA IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF MASTER OF SCIENCE DEGREE (M.sc) IN ACCOUNTING AND FINANCE, DEPARTMENT OF ACCOUNTING AHMADU BELLO UNIVERSITY, ZARIAen_US
dc.description.abstractThis study examines the moderating effect of IFRS on the relationship between corporate governance and earnings management of listed healthcare firms in Nigeria. The study utilized secondary data extracted from the audited annual financial report of the companies for the periods of 2009 to 2016. Data was first analyzed by means of descriptive statistics to provide summary statistics for the variables and subsequently, correlation analysis was carried out using Pearson correlation technique to correlate the moderating effects of IFRS on the relationship between corporate governance and earnings management. A panel data regression technique was employed since the data has both time series and cross sectional attributes. Regression technique based on Robust Least Square method was employed in analyzing the data. The study found that corporate governance mechanisms does not create a situation where IFRS adoption affects earnings management. Hence the study concludes that IFRS adoption does not significantly moderate the relationship between corporate governance and earnings management of Nigerian healthcare firms. Therefore, it is recommended that the FRCN and NASB should make it mandatory for companies to give a detailed disclosure on IFRS and also ensure that necessary steps should be taken for strict adherence to IFRS requirements in Nigeria.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/11642
dc.language.isoenen_US
dc.subjectMODERATING EFFECT,en_US
dc.subjectIFRS,en_US
dc.subjectRELATIONSHIP BETWEEN CORPORATE GOVERNANCE,en_US
dc.subjectEARNINGS MANAGEMENT,en_US
dc.subjectLISTED HEALTHCARE FIRMS,en_US
dc.subjectNIGERIAen_US
dc.titleMODERATING EFFECT OF IFRS ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND EARNINGS MANAGEMENT OF LISTED HEALTHCARE FIRMS IN NIGERIAen_US
dc.typeThesisen_US
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