ABSTRACT
The study examines the relationship between accounting principles and quality of financial reports in Nigerian brewery industry. The study explicitly assesses the impact of accounting ethical principles of disclosure, objectivity and integrity on the quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting practitioners in six selected brewery firms in Nigeria. Analysis of data was done using the descriptive statistics and linear regression analysis. The results showed that accounting ethical principles of disclosure (β=0.887; R2=0.936; p<0.05); objectivity (β=0.896; R2= 0.952; p<0.05) integrity (β=0.768; R2=0.917; p<0.05); professional independence β=0.730; R2=0.895; p<0.05) and competence (β=0.868; R2=0.934; p<0.05) significantly influence the quality of financial reports of selected organizations. The study suggests amongst others that, accountants should totally adhere to ethical principles while carrying out their responsibilities in order to generate quality, authentic, reliable and dependable financial reports.
ABSTRACT
Employer and Employee relationship creates mutual duties and responsibilities which are complimentary. This duty is for the Safe...
ABSTRACT
This work is prompted by the shortage of revenue accruing to the federating units in Nigeria. It exposes the potential of taxati...
Abstract
Prevalence of nosocomial infections and antibiotics susceptibility profiles of bacterial isolates in six private hospitals and U...
Abstract
This study investigated access and utilization of family planning information by women attending family planning clinics in hosp...
Background Of The Study
The term agriculture is derived from the Latin words “ager” (field)...
ABSTRACT
The study examined the influence of teachers’ stress on the academic performance of students in selec...
ABSTRACT
The core objective of this research was to examine the influence of Social Media as an effecti...
Background of the study
Nigeria is endowed with oil and gas in addition to other mineral resources, but...
BACKGROUND OF THE STUDY
Chemistry as a science subject plays a vital role in transforming the environme...
Abstract
Goal setting is a powerful way of motivating people, and of motivating yourself. The researche...