ABSTRACT:
This study examines the adoption of XBRL (eXtensible Business Reporting Language) and its impact on financial reporting efficiency in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of XBRL adoption for financial reporting, (2) assess the challenges faced during implementation, and (3) analyze the impact on report accuracy and timeliness. A survey design was employed to collect data from financial managers and IT professionals. The sample size, derived using Taro Yamane's formula, ensures statistical significance. First Bank of Nigeria was selected as the case study due to its early adoption of XBRL. The reliability coefficient score of the survey was 0.89. Findings indicate that XBRL adoption significantly improves the efficiency, accuracy, and timeliness of financial reporting, though challenges remain in implementation. It is recommended that companies in Lagos State invest in XBRL technology and training to enhance their financial reporting processes.
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This research work is designed to investigate on the attitude of parents and teachers towards children with lea...
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The purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of...
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The study focused attention on the impact of emerging technology in the educational system. Major emerging tech...
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Statement of the Problem
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This research project sought to empirically examine the impact of microfinance institutions on poverty in Niger...