The effect of international financial reporting standards on globalisatio of companies in nigeria
Mandatory International Financial Reporting Standards 7 (IFRS 7) Disclosure by Listed Banks in Nigeria
... comparable international accounting standards known as IFRSs by the IASB in ...These standards are intended for use by all without regard to an investor’s country of origin or nationality (Choi, ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS’ ADOPTION AND VALUE RELEVANCE OF ACCOUNTING INFORMATION: A BRIEF LITERATURE REVIEW
... matured financial market where emerging financial markets has been somewhat ...China, Nigeria, Iran, Malaysia and United Arab Emirates show mixed results regarding the impact of adopting new ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS AND FINANCIAL REPORTING QUALITY: AN EMPIRICAL STUDY OF DEPOSIT MONEY BANKS IN NIGERIA
... the Financial Reporting Council of Nigeria Act, 2011, with the emphasis that the country’s road map to stage adoption of IFRS will start by 1 January, 2012 beginning with publicly quoted ...of ...
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The Effect Of Chief Executive Officers Turnover On International Financial Reporting Standards Reconciliation
... the companies into strong and weak corporate governance in order to examine whether new CEOs’ opportunistic behavior of negative IFRS reconciliation is still existed under strong and weak corporate ...for ...
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International Financial Reporting Standards and Manufacturing Firms’ Financial Performance in Nigeria: A Study of Selected Quoted Firms
... the effect of IFRS adoption on the financial performance of the selected manufacturing firms quoted on the floor of the Nigeria Stock Exchange (NSE) for the period of ten years (2007 – 2016) ...
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Effect of Audit Committee Qualities on Financial Reporting of Listed Companies in Nigeria: A Perspective Study
... the effect of Audit Committee Qualities on Financial Reporting of listed companies in ...selectedlisted companies located in Rivers State, Nigeria to elicit the required data for ...
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Disclosure of Assets of the Agricultural Enterprises in the Financial Reporting under International Financial Reporting Standards
... Consolidated Financial Statements” dated July 27, 2010, ...the effect of IFRS in the Russian Federation ...consolidated financial statements, which, in turn, shall be made in accordance with IFRS ...
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International Financial Reporting Standards Adoption and Earnings of Quoted Banks in Nigeria
... the effect of adopted International Financial Reporting Standards (IFRS) adoption on the earning yield (EY) and earning per share (EPS) of quoted banks in ...in Nigeria, ...
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IFRS ADOPTION AND PERFORMANCE OF QUOTED CONSUMER GOODS MANUFACTURING COMPANIES IN NIGERIA
... and financial reporting standards for the benefit of users and preparers of the financial ...of International Financial Reporting Standards (IFRSs)by Nigerian ...
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Effect of international financial reporting standards (IFRS) on corporate performance: A case study of Jordan Telecom
... of companies and investors are not limited to geographical ...boundaries. Companies raise capital in foreign countries and are involved in diversification, investment and cross-border ...if companies ...
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International Financial Reporting Standard (IFRS) Adoption and Its Impact on Financial Reporting: Evidence from Listed Nigeria Oil and Gas Companies
... of international accounting standards has been increasingly ...of International Financial Reporting Standards (IFRS) argue that the use of IFRS increases the quality of ...
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THE EFFECT OF AUDIT TENURE AND FINANCIAL REPORTING QUALITY IN NIGERIA LISTED COMPANIES
... in Nigeria comprises of (SEC) Securities and Exchange Commission which is responsible for regulating the listing requirements and the capital ...regulates companies’ registration, supervision, incorporation ...
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THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND THE EARNINGS QUALITY OF FIRST BANK NIGERIA PLC
... of International Financial Reporting Standards suppose a positive effect of the use of IFRS on the accounting information ...accounting standards does not necessarily lead to a ...
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Effects of International Financial Reporting Standards (IFRS) on Financial Statements Comparability of Companies
... of International Financial Reporting Standards (IFRS) enhances financial statements comparability of companies listed on the Nigerian stock ...listed companies in ...
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The Potential Adoption of IFRS for U.S. Issuers: A Textual Analysis of Responses to the Proposal
... listed companies to prepare financial statements following International Financial Reporting Standards ...of international accounting convergence as well as the politics ...
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An Investigation of the challenges in International Financial Reporting Standards’ adoption: evidence from Nigerian publicly accountable companies
... the companies. The differences revealed that some companies are willing to adopt IFRS with little or no enforcement, while others are unlikely to adopt ...the companies’ willingness to adopt ...of ...
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INTERNATIONAL FINANCIAL REPORTING STANDARDS: A WAY FOR GLOBAL CONSISTENCY
... global financial crisis and its fallout are forcing economic agents to acquire new knowledge in regard to what might happen in the ...ago, International Financial Reporting Standards ...
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International financial reporting standards and real earnings management
... an effect on the future performance of firms (Parte-Esteban and Alberca-Oliver ...their companies and wealth of their shareholders, both in current times as well as, in times to come in ...
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MANDATORY IFRS INTRODUCTION AND FINANCIAL STATEMENTS COMPARABILITY: EVIDENCE FROM NIGERIAN LISTED COMPANIES
... Accounting Standards (SASs) issued by the NASB are outdated and considered insufficient to provide the necessary direction in the preparation of qualitative financial ...In Nigeria, companies ...
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International Financial Reporting Standards and Orientation of Vietnam: “Roadmap & International Experience”
... of Financial Reporting standards in Vietnam is one of the key tasks and urgent needs to be developed to meet the requirements of the economy in the period of ...of International Accounting ...
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