1. A STUDY ON THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA
Background to the study
The review of information contained in the business's accounting reports can provide a picture of how well the firm has fared. Managers owe it to various stakeholders, particularly investors, to generate accounting reports th...
2. EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)
ABSTRACT
This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accoun...
3. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO
Background of the study
The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organi...
4. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)
BACKGROUND OF THE STUDY
The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The Internatio...
5. THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN NIGERIA: A TEST OF FINANCIAL STATEMENT QUALITY
ABSTRACT
The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on F...
6. THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS
ABSTRACT
This study was carried out on the impact of international financial standards (IFRS) on the quality of financial statements using First Bank Plc as case study. To achieve this, five significant research objectives were formulated. The survey design was ad...
7. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING
ABSTRACT
This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated. Respondents were obtained from Institute of Chattered Accountants of Nigeria. T...
8. INFLUENCE OF IFRS ON FINANCIAL REPORTING QUALITY IN NIGERIA
ABSTRACT
The study focuses on the quality process of International Financial Reporting Standard (IFRS) on a developing economy, with particular reference to Nigeria. The research work is based on the data obtained from literature survey and archival sources in...
9. THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AND IN GUIDING INVESTMENT DECISIONS
Abstract
This study intended to investigate the usefulness of financial statement in assessing the performance of companies and in guiding investment decision. The study questions were to examine how financials aid investors in decision making, evaluate the performance...
10. ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA
ABSTRACT
At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the...
11. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN DEVELOPING COUNTRIES IN SUB-SAHARAN AFRICA
ABSTRACT
The focus of the study was on examining IFRS Adoption and The Value Relevance of Accounting Information in Developing Countries in Sub-Saharan Africa: A Comparative Analysis of Nigeria, South Africa, Ghana and Botswana. The convenience sampling technique was used in the study t...
12. BOARD ATTRIBUTES, OWNERSHIP STRUCTURE AND REPORTING QUALITY IN A POST-IFRS REGIME: A DIFFERENCE-INDIFFERENCE REGRESSION TECHNIQUE
ABSTRACT
The study examined board attributes, ownership structure and reporting quality in a post-IFRS regime. The difficulties to control for confounding factors on accounting quality in IFRS reporting regime and the sensitivity of different measures of reporting quality motivated this...
13. ACCOUNTING SERVICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE IN NIGERIA (A CASE STUDY OF RIVERS STATE)
Background of the study
Accounting services are very pertinent in ascertaining the profitability, financial position and tax liability of business organizations. It utilizes contemporary techniques, for example, monetary explanations and bookkeeping pro...
14. THE IMPACT OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY
Abstract
This research investigates the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Anambra State, Nigeria. The objectives are to: (1) assess the improvements in financial reporting qual...
15. THE EFFECT OF IFRS 9 (FINANCIAL INSTRUMENTS) ADOPTION ON FINANCIAL REPORTING
Abstract:
This research investigates the effect of IFRS 9 (Financial Instruments) adoption on financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of IFRS 9 on the accuracy of financial statements, (2) assess the c...
16. ISSUES AND CHALLENGES IN THE ADOPTION OF IFRS FOR SMES IN NIGERIA
ABSTRACT
The general objective of this research work is to investigate the likely challenges that SMEs will encounter in adopting IFRs for SMEs within the Nigerian environment and those factors that could hamper the adoption of the standard by SMEs. Understanding the vi...
17. A COMPARATIVE STUDY OF IFRS AND GAAP IN THE FINANCIAL REPORTING OF MULTINATIONAL COMPANIES
ABSTRACT
This COMPARATIVE STUDY OF IFRS AND GAAP aims to understand the differences between these accounting standards, evaluate their impact on financial reporting, and assess the challenges of transitioning between them. A survey design is employed to collect data from accounting prof...
18. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
19. THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
Abstract: THE INFLUENCE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL MANAGEMENT
This study examines the influence of International Financial Reporting Standards (IFRS) on financial management practices. Objectives include assessing the adoption of IFRS, analyzing its impa...
