Quality of Accounting Reporting After the IFRS Adoption in Nigeria

Abdulsallam, Nasiru; Abubakar, Musa Yelwa; Alkali, Muhammad; Bala, Sani Abdul Rahaman

doi:10.18488/journal.62/2016.3.11/62.11.160.172

Cited by 2 publications

(3 citation statements)

References 22 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This means the size of a firm do not have any association with the increase in EM. This study is consistent with several studies in accounting with either positive, negative or no association between dependent and independent variable [47][48][49]. ISSN 2664-9969…”

Section: Resultssupporting

confidence: 93%

The effect of audit committee characteristics on earnings management in Nigerian listed firms

Kaoje

Alkali

Modibbo

2023

TAPR

View full text Add to dashboard Cite

This study focuses on the effect of audit committee characteristics on earnings management among Listed Firms in Nigeria with aim to ascertain whether audit committee characteristics has effect on earnings management. Audit committee in an organization is to support firm’s governance and oversight functions with the regard to financial reporting, risk management system internal control structure, ethical accountability and internal and external audit functions. Earnings management is an attempt by managers to alter financial information either for their private gain or for the gain of stockholders. The study population was 190 firms listed in the Nigerian Stock Market. The study sample was 150 firms because 40 firms could not provide the needed data for the study as at 2014 to 2019. The study data was generated from the Thomson Reuters Data stream and other variables were handpicked from the firm’s annual reports covering the period of 2014–2019. A Generalized Least Square (GLS) estimator was used in estimating the parameters. The study provides positive and significant relationship between Audit Committee Independence (ACIND), Audit Committee Meetings (ACMT) and Earnings Management of listed Nigerian Firms in Nigeria. However, negative relationship between Audit Committee Size, Audit Committee Financial Expertise, Firm Size and Earnings Management was reported among the Listed Firms in Nigeria. Policy maker should provide policy on the composition of Audit for the committee members to clearly spelt out to enable members perform their functions effectively. Further study should look at diversity of audit committee, ethnicity, and religious influence because of the Nigerian diversity on ethnicity and religion.

show abstract

Section: Resultssupporting

confidence: 93%

The effect of audit committee characteristics on earnings management in Nigerian listed firms

Kaoje

Alkali

Modibbo

2023

TAPR

View full text Add to dashboard Cite

show abstract

“…For example, Abdulsallam et al (2016), Abubakar et al (2017), Mohammed and Lode (2016), , Omokhudu and Ibadin (2015), Omokhudu and Ibadin (2015), Tanko (2012) and Umoren and Enang (2015) looked at the effect of IFRS on the value relevance of accounting information. However, the findings have been mixed and the methods have been varied.…”

Section: Introductionmentioning

confidence: 99%

“…Umoren and Enang (2015) studied earnings and book value. Mohammed and Lode (2016) investigated on assets and liabilities and Abdulsallam et al (2016) surveyed on net income and expenses.…”

Section: Introductionmentioning

confidence: 99%

Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

Alkali¹,

Zuru²,

Kegudu³

2018

10.5267/j.ac

Self Cite

View full text Add to dashboard Cite

The objective of this paper is to determine the effect of International Financial Reporting Standards (IFRS) as a new accounting reporting among Nigerian listed firms. This study uses book value, earnings and dividends to fill in the gap using a sample of 126 Nigerian listed firms in the stock market from 2009 to 2013 (pre and Post-IFRS adoption). Data was collected from Thompson Reuters, Bank scope DataStreams and annual reports. The study adopted . Earnings, book-value, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661-687.] price model that has been frequently used in determining the quality of accounting information studies. The study finds that combined book value, earnings and dividends do not provide statistical significance effects on IFRS after adoption on the quality of accounting information. This could be possible, as dividends do not provide a significant effect in the presence of earnings. Furthermore, the audit big 4 quality provided an effect on the quality of accounting information because of IFRS adoption. Therefore, findings of this study provide additional literature on the decreasing quality of accounting information in an emerging market setting like Nigeria. The study implication is to the policy makers, regulators, and government that accounting information do not provide value relevance among Nigerian listed firms after IFRS adoption.

show abstract

Quality of Accounting Reporting After the IFRS Adoption in Nigeria

Cited by 2 publications

References 22 publications

The effect of audit committee characteristics on earnings management in Nigerian listed firms

The effect of audit committee characteristics on earnings management in Nigerian listed firms

Book value, earnings, dividends, and audit quality on the value relevance of accounting information among Nigerian listed firms

Contact Info

Product

Resources

About