Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to hav...
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Online Access: | https://etd.uum.edu.my/5181/1/s809963.pdf https://etd.uum.edu.my/5181/2/s809963_abstract.pdf https://etd.uum.edu.my/5181/ |
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my.uum.etd.51812022-04-10T02:44:45Z https://etd.uum.edu.my/5181/ Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria Augustine, Ayuba HF5601-5689 Accounting This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to have significant positive relationship on the adoption of international financial reporting standards. This study is based on survey design, and the hypotheses have been tested using multiple regression analyses. Results indicated that, government policy, educational level and capital market have a positive significant relationship with the adoption of international financial reporting standards, while company size was found to be insignificant with the adoption of international financial reporting standards. The study recommends that, company size should be properly taken into consideration either in terms of small, medium, and large size in order to ensure smooth transition from Nigerian GAAP to full adoption of IFRS in the country 2013 Thesis NonPeerReviewed text en https://etd.uum.edu.my/5181/1/s809963.pdf text en https://etd.uum.edu.my/5181/2/s809963_abstract.pdf Augustine, Ayuba (2013) Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria. Masters thesis, Universiti Utara Malaysia. |
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HF5601-5689 Accounting Augustine, Ayuba Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria |
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This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to have significant positive relationship on the adoption of international financial reporting standards. This study is based on survey design, and the hypotheses have been tested using multiple regression analyses. Results indicated that, government policy, educational level and capital market have a positive significant relationship with the adoption of
international financial reporting standards, while company size was found to be insignificant with the adoption of international financial reporting standards. The
study recommends that, company size should be properly taken into consideration either in terms of small, medium, and large size in order to ensure smooth transition from Nigerian GAAP to full adoption of IFRS in the country |
format |
Thesis |
author |
Augustine, Ayuba |
author_facet |
Augustine, Ayuba |
author_sort |
Augustine, Ayuba |
title |
Factors promoting the adoption of international
financial reporting standards (IFRS) : The perception of management in Nigeria |
title_short |
Factors promoting the adoption of international
financial reporting standards (IFRS) : The perception of management in Nigeria |
title_full |
Factors promoting the adoption of international
financial reporting standards (IFRS) : The perception of management in Nigeria |
title_fullStr |
Factors promoting the adoption of international
financial reporting standards (IFRS) : The perception of management in Nigeria |
title_full_unstemmed |
Factors promoting the adoption of international
financial reporting standards (IFRS) : The perception of management in Nigeria |
title_sort |
factors promoting the adoption of international
financial reporting standards (ifrs) : the perception of management in nigeria |
publishDate |
2013 |
url |
https://etd.uum.edu.my/5181/1/s809963.pdf https://etd.uum.edu.my/5181/2/s809963_abstract.pdf https://etd.uum.edu.my/5181/ |
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1729706590111531008 |
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13.159267 |