Background of the Study
Corporate governance refers to the systems, processes, and practices by which companies are directed and controlled. Effective corporate governance enhances transparency, accountability, and the protection of stakeholders' interests. IFRS adoption in Nigeria has significantly impacted corporate governance structures and disclosures. This study seeks to examine the effect of IFRS on corporate governance disclosure practices in Nigerian firms, exploring how these standards have influenced the reporting of governance-related matters.
Statement of the Problem
In the past, Nigerian firms have faced criticisms regarding inadequate corporate governance practices, which hinder transparency and accountability. With the introduction of IFRS, companies are now required to improve their corporate governance disclosures to meet international standards. However, it remains unclear how IFRS adoption has influenced corporate governance reporting in Nigeria. This study will assess the impact of IFRS on corporate governance disclosures in Nigerian firms.
Aim and Objectives of the Study
The main aim of this study is to analyze the effect of IFRS adoption on corporate governance disclosure in Nigerian firms.
The specific objectives are:
Research Questions
Research Hypotheses
Significance of the Study
The findings of this study will be essential for policymakers, regulatory bodies, and corporate governance experts to understand the effectiveness of IFRS in improving governance reporting. It will also provide Nigerian companies with insights on enhancing their corporate governance practices, promoting better transparency and accountability.
Scope and Limitation of the Study
The study will focus on Nigerian publicly listed companies that have fully adopted IFRS. Limitations may include the difficulty of obtaining detailed governance disclosure data and variations in firms' reporting practices.
Definition of Terms
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