Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to hav...
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| 格式: | Thesis |
| 语言: | eng eng |
| 出版: |
2013
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| 在线阅读: | https://etd.uum.edu.my/5181/1/s809963.pdf https://etd.uum.edu.my/5181/2/s809963_abstract.pdf |
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| 总结: | This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to have significant positive relationship on the adoption of international financial reporting standards. This study is based on survey design, and the hypotheses have been tested using multiple regression analyses. Results indicated that, government policy, educational level and capital market have a positive significant relationship with the adoption of
international financial reporting standards, while company size was found to be insignificant with the adoption of international financial reporting standards. The
study recommends that, company size should be properly taken into consideration either in terms of small, medium, and large size in order to ensure smooth transition from Nigerian GAAP to full adoption of IFRS in the country |
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