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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...