| 000 -LEADER |
|---|
| fixed length control field |
01824nam a22001457a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230911b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--AUTHOR |
|---|
| Author |
GIDEON; VICTORY OLUWASEUN. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
EFFECT OF CREATIVE ACCOUNTING ON SHAREHOLDERS’ WEALTH: PERCEPTION OF SELECTED AUDITORS IN LAGOS STATE |
| 250 ## - SUPERVISOR |
|---|
| Supervisor |
MR. OLADIPO, S.I. |
| 260 ## - IMPRINT |
|---|
| Place of publication |
Ibafo |
| Department (College) |
Accounting |
| Date of publication |
2023 |
| 300 ## - COLLATION |
|---|
| Pagination |
Xi;,80pgs. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
ABSTRACT<br/>The primary objective of this study is to investigate the effect of creative accounting on <br/>shareholders’ wealth: Perception of selected auditors in Lagos State. The method employed for <br/>the study was a cross-sectional survey research design, in which data were collected through a <br/>well-structured questionnaire instrument. The population of the study comprised the Big4 audit <br/>firms which were used as the sampling frame for the study with convenience (strata) sampling <br/>technique. A total of 150 copies of administered questionnaire were returned and analyzed for this <br/>study. The data underwent analysis using multiple regression analysis. The study reveals that <br/>accelerated depreciation with sig. (.393), tax avoidance with sig. (.087), income smoothing with <br/>sig. (.120) has no significant impact on shareholders’ wealth while inventory manipulation with<br/>sig. (.000) has significant impact on shareholders’ wealth as the sig. is less than 0.05. In all, the <br/>study concludes that inventory manipulation has significant effect on shareholders’ wealth. It was <br/>therefore, recommended inventory manipulation has a positive linear significance on <br/>shareholders’ wealth, so companies should undergo regular independent audits to ensure the <br/>accuracy of their inventory valuation and minimize the risk of manipulation. |
| 650 ## - TRACINGS |
|---|
| Main Subject |
Social Science |
| Subdivision (1st) |
Financial Accounting |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Item type |
Students Thesis |
