Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria

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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Main Author: Augustine, Ayuba
Format: Thesis
Language:eng
eng
Published: 2013
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/5181/1/s809963.pdf
https://etd.uum.edu.my/5181/2/s809963_abstract.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Manaf, Kamarul Bahrain
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Augustine, Ayuba
Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
description 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
format Thesis
qualification_name masters
qualification_level Master's degree
author Augustine, Ayuba
author_facet Augustine, Ayuba
author_sort Augustine, Ayuba
title Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
title_short Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
title_full Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
title_fullStr Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
title_full_unstemmed Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria
title_sort factors promoting the adoption of international financial reporting standards (ifrs) : the perception of management in nigeria
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2013
url https://etd.uum.edu.my/5181/1/s809963.pdf
https://etd.uum.edu.my/5181/2/s809963_abstract.pdf
_version_ 1747827878842597376
spelling my-uum-etd.51812022-04-10T02:44:45Z Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria 2013 Augustine, Ayuba Abdul Manaf, Kamarul Bahrain Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting 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 2013 Thesis https://etd.uum.edu.my/5181/ https://etd.uum.edu.my/5181/1/s809963.pdf text eng public https://etd.uum.edu.my/5181/2/s809963_abstract.pdf text eng public masters masters Universiti Utara Malaysia Abdelsalam, O., & Weetman, P. (2003). Introducing international accounting standards to an emerging capital market: Relative familiarity and language effects in Egypt. Journal of lnternational Accounting, Auditing and Taxation, 12, 63 - 84. 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