The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria
This study was aimed to empirically evaluate the impact of mandatory adoption of IFRS on accounting quality in Nigeria using the publicly quoted companies. The study utilized the annual reports and accounts of 108 companies quoted in Nigerian Stock Exchange for the period of 2011 to 2012. After rev...
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my.uum.etd.45712022-06-02T03:06:26Z https://etd.uum.edu.my/4571/ The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria Maigoshi, Zaharaddeen Salisu HF5601-5689 Accounting This study was aimed to empirically evaluate the impact of mandatory adoption of IFRS on accounting quality in Nigeria using the publicly quoted companies. The study utilized the annual reports and accounts of 108 companies quoted in Nigerian Stock Exchange for the period of 2011 to 2012. After review of relevant literatures related to this field of study, conceptual framework was formulated and research hypotheses were developed to enable good examination of the relationship between research variables. Multiple regression analysis was employed in analyzing the data generated for the study. Based on the data analyses, the study revealed a significant increase in the value relevance of financial statement in Nigeria after the mandatory adoption of IFRS. The study found that earnings management has reduced with the adoption of IFRS as reporting standard in Nigeria and large loss recognitions have also 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 as whole. 2014 Thesis NonPeerReviewed text en https://etd.uum.edu.my/4571/1/s815076.pdf text en https://etd.uum.edu.my/4571/2/s815076_abstract.pdf Maigoshi, Zaharaddeen Salisu (2014) The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria. Masters thesis, Universiti Utara Malaysia. |
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HF5601-5689 Accounting Maigoshi, Zaharaddeen Salisu The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
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This study was aimed to empirically evaluate the impact of mandatory adoption of IFRS on
accounting quality in Nigeria using the publicly quoted companies. The study utilized the annual reports and accounts of 108 companies quoted in Nigerian Stock Exchange for the period of 2011 to 2012. After review of relevant literatures related to this field of study, conceptual framework was formulated and research hypotheses were developed to enable
good examination of the relationship between research variables. Multiple regression analysis was employed in analyzing the data generated for the study. Based on the data
analyses, the study revealed a significant increase in the value relevance of financial
statement in Nigeria after the mandatory adoption of IFRS. The study found that earnings
management has reduced with the adoption of IFRS as reporting standard in Nigeria and large loss recognitions have also 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 as whole. |
format |
Thesis |
author |
Maigoshi, Zaharaddeen Salisu |
author_facet |
Maigoshi, Zaharaddeen Salisu |
author_sort |
Maigoshi, Zaharaddeen Salisu |
title |
The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
title_short |
The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
title_full |
The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
title_fullStr |
The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
title_full_unstemmed |
The impact of mandatory adoption of international financial reporting standard on accounting quality in Nigeria |
title_sort |
impact of mandatory adoption of international financial reporting standard on accounting quality in nigeria |
publishDate |
2014 |
url |
https://etd.uum.edu.my/4571/1/s815076.pdf https://etd.uum.edu.my/4571/2/s815076_abstract.pdf https://etd.uum.edu.my/4571/ |
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