Financial reporting quality, does regulatory changes matter? evidence from Nigeria

• المؤلفون الرئيسيون: Kibiya, Muhammad Umar, Che Ahmad, Ayoib, Amran, Noor Afza
• التنسيق: مقال
• اللغة: English
• منشور في: 2016
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/20868/1/AJMS%20%204%2012%202016%20112%20118.pdf; http://repo.uum.edu.my/20868/; http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2185

The aim of the study is to investigate the effect of revised Code of Corporate Governance 2011 for public companies in Nigeria and how these changes affect the quality of financial reporting in the non financial firms in Nigeria between 2010 and 2014.The study employed McNichols (2002) accrual quali...