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...
محفوظ في:
| المؤلفون الرئيسيون: | , |
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| التنسيق: | مقال |
| اللغة: | English |
| منشور في: |
OMJP Alpha Publishing
2017
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| الموضوعات: | |
| الوصول للمادة أونلاين: | 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 |
| الوسوم: |
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