rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Earnings quality and mandatory adoption of international financial reporting standards
    sub title: the case of Nigeria
  name:
    name part: Abdullateef, Ibrahim
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Muslim Har Sani Mohamad
    role:
      role term: degree supervisor
  name:
    name part: Hafiz Majdi Ab. Rashid
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Kulliyyah of Economics and Management Sciences
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2020
  language:
    language term: eng
  physical description:
    extent: xvi, 245 leaves : illustrations ; 30cm.
  abstract: The world has transformed into a unified basis of financial reporting as a result of the continuous rise in the application of international financial reporting standards (IFRS). This transformation has changed accounting standards from rules-based to principles-based. However, the consequence of IFRS implementation remains unclear, especially from high level pre-adoption divergent environments. Thus, this study investigates the general and differential effects of IFRS adoption on earnings quality of listed firms in Nigeria over SAS period (2007-2011) and IFRS period (2012-2016) moderated by both audit committee effectiveness and expertise. Employing quantitative data analysis, the study utilises secondary data obtained from annual reports and accounts of 77 listed companies. Several hypotheses were advanced based on institutional and agency theories. The hypotheses were tested through panel regression analyses and majority of the findings are consistent with the theoretical expectations. Regarding the general effects on the one hand, the findings reveal that earnings quality of listed firms in Nigeria decreases subsequent to IFRS adoption. Likewise, regarding the differential effects on the other hand, the analyses reveal that the magnitude of the deterioration varies across adopting firms as some firms' attributes like Big 4 audit firms and profit, play significant roles in curtailing the magnitudes of earnings quality deterioration during IFRS period. Finally, the study found that both audit committee effectiveness and expertise moderate the association between IFRS adoption and earnings quality. After conducting several sensitivity analyses, the findings from these analyses are consistent with the main findings of the study. All these findings have some policy and theoretical implications. The outcome from this study will enable regulators, especially the Nigerian SEC and Financial Reporting Council (FRC) of Nigeria to put appropriate measures in place for the r…
  note: by Ibrahim Abdullateef
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Doctor of Philosophy (Accounting)." --On title page.
  note: Thesis (Ph.D)--International Islamic University Malaysia, 2020.
  note: Includes bibliographical references (leaves 204-234).
  subject:
    geographic code: a-my---
  subject:
    topic: Accounting
    geographic: Nigeria
  subject:
    topic: Financial statements
    topic: Standards
    geographic: Nigeria
  classification: HF5626
  identifier: http://studentrepo.iium.edu.my/handle/123456789/10418
  record info:
    record content source: UIAM
    record creation date: 200914
    language of cataloging:
      language term: eng