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

• Main Authors: Jehu, Philip, Ibrahim, Mohammad Azhar
• 格式: Article
• 语言: English
• 出版: OMJP Alpha Publishing 2017
• 主题: HD28 Management. Industrial Management
• 在线阅读: 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

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...