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Accounting regulation and financial reporting quality: pre-and-Post IFRS Nigeria evidence

The purpose of this study is to examine whether accounting regulation is associated with financial reporting quality in Nigeria. Using accrual-based earnings management construct – abnormal accruals as a proxy for financial reporting quality, the study found some significant variation in abnormal ac...

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書目詳細資料
Main Authors:	Jehu, Philip, Ibrahim, Mohammad Azhar
格式:	Article
語言:	English
出版:	OMJP Alpha Publishing 2017
主題:	HD28 Management. Industrial Management
在線閱讀:	http://repo.uum.edu.my/26142/1/IPJAS%201%203%202017%2024%2034.pdf http://repo.uum.edu.my/26142/ http://ipjaf.omjpalpha.com/index.php/ipjaf/article/view/18
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