Impact of regulatory framework and environmental factors on accounting practices by firms in Nigeria

• Main Author: Madawaki, Abdulkadir
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13389/1/39.pdf; http://repo.uum.edu.my/13389/; http://dx.doi.org/10.1016/j.sbspro.2014.11.078

This paper looked at development of accounting practice in Nigeria and analyzes how the country's economic, taxation, and other factors affect the development of financial accounting regulations in Nigeria.The study observed that political issues, privatization and capital market growth brought...