Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria
DOI: 10.1016/S2212-5671(15)01086-2
关键词: Market liquidity 、 Financial ratio 、 International Financial Reporting Standards 、 Earnings 、 Accounting information system 、 Creditor 、 Panel data 、 Business 、 Earnings quality 、 Finance
摘要: Abstract Published accounting information in financial statements are required to provide various users - shareholders, employees, suppliers, creditors, analysts, stockbrokers and government agencies – with timely reliable useful for making prudent, effective efficient decisions. The widespread failure the quality has created need improve strengthen control of managers by setting up good firms structures. This paper investigates firm attributes from perspective structure, monitoring, performance elements earnings listed deposit money banks Nigeria. study adopted correlational research design balanced panel data 14 as sample using multiple regression a tool analysis. result reveals that (leverage, profitability, liquidity, bank size growth) significant influence on Nigeria after adoption IFRS, while pre period shows selected no impact quality. It is therefore concluded IFRS right timely.
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