Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms

• Main Author: Isa, Muhammad Aminu
• Format: Conference or Workshop Item
• Language: English
• Published: Elsevier Ltd. 2014
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/13402/1/53.pdf; http://repo.uum.edu.my/13402/; http://dx.doi.org/10.1016/j.sbspro.2014.11.091

This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression techni...