Impact of International Financial Reporting on Earnings Management: Evidence from Nigeria

Egiyi, Modesta Amaka (2022) Impact of International Financial Reporting on Earnings Management: Evidence from Nigeria. Contemporary Journal of Management, 4 (3). pp. 84-90. ISSN 2766-1431

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Abstract

This research piece centered on the impact of international financial reporting on earnings management. The study utilized discretionary accruals, which were quantified through earnings management, as the dependent variable. International financial reporting standards (IFRS), return on assets, firm size, financial leverage, and audit quality are among the independent variables. OLS Fixed effect model was adopted as suitable for the analysis after several tests, the results shows that IFRS contributed annually to the increase in earnings management.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Management and Social Sciences
Depositing User: mrs chioma hannah
Date Deposited: 22 Aug 2022 07:43
Last Modified: 22 Aug 2022 07:43
URI: http://eprints.gouni.edu.ng/id/eprint/3590

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