| 000 -LEADER |
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| fixed length control field |
01797nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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221028b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--AUTHOR |
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| Author |
UTI, Joy Nkechi |
| 245 ## - TITLE STATEMENT |
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| Title |
Ifrs Adoption And Earnings Management Practice In Listed Consumers Goods Companies In Nigeria. |
| 250 ## - SUPERVISOR |
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| Supervisor |
Dr. (Mrs) Joshua A. A. |
| 260 ## - IMPRINT |
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| Place of publication |
Ibafo |
| Department (College) |
Accounting |
| Date of publication |
2022 |
| 300 ## - COLLATION |
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| Pagination |
76pgs. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Abstract<br/> The study examined impact of IFRS adoption on earnings management practices of listed consumer goods companies in Nigeria focusing on the real earnings management which include the abnormal production, abnormal cash flow and abnormal expenses. <br/>The study adopted the expost-facto research design using the secondary data. The population of the study comprises of 35 listed FMCG companies in the Nigerian stock exchange while 9 was selected using the purposive sampling technique for the period of 20 years (2000-2020). The study adopted ex post facto research design. The data was analyzed using descriptive statistics to provide summary statistics of the variable. Subsequently a linear regression techniques was used to assess the extent of the IFRS on earnings management of the listed FMCG companies in Nigeria. The outcome of the study revealed that IFRS adoption has positive but insignificant impact on abnormal cash flow, abnormal production and abnormal discretionary expense. The result also revealed positive and insignificant relationship between IFRS Adoption and earnings management purposive of abnormal cash flow, abnormal production and abnormal expense. Therefore, the study recommends that the adoption of IFRS should be mandated for the listed companies in Nigeria in order to reduce the use of discretionary accruals.<br/> |
| 650 ## - TRACINGS |
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| Main Subject |
Social Science |
| Subdivision (1st) |
Accounting |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Students Thesis |
