THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT IN NIGERIA / (Kayıt no. 291689)
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| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 02947nam a22002897a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20231107162336.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 231107d2023 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 3103 |
| Cutter no | S26 2023 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Samuel, Ilevbare David |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT IN NIGERIA / |
| Sorumluluk Bildirimi | ILEVBARE DAVID SAMUEL; SUPERVISOR: ASSOC. PROF. DR. ASIL AZIMLI |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | viii, 34 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | 1 CD-ROM |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes bibliography (sheets 31-34) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>It is a widely known fact that financial reporting across the world has undergone <br/>various forms of transformation over the years. In the very past times, countries <br/>contextually adopted the use of Generally Accepted Accounting Principles (GAAP) to <br/>steer and guide financial reporting of companies. However, the need to have a more <br/>unified capital market with a uniform reporting format necessitated the conception of <br/>a new reporting standard; thus the creation and adoption of IFRS. IFRS was expected <br/>to serve as a unifier of capital markets through the creation of a unified, <br/>comprehensible, reliable and principled based set of standards to guide financial <br/>reporting of companies across countries. <br/>Literature has shown that the use of IFRS in reporting has had both positive and <br/>negative impact on Earnings Management under different geographical context. Thus, <br/>this study therefore sought to determine the impact of IFRS on Earnings Management <br/>in a sub-Saharan context, specifically Nigeria. Given that IFRS was adopted in Nigeria <br/>in 2012, data was collected from secondary source (Eikon Database) on 188 listed <br/>companies over a twenty (20) year period; 10 years before and after IFRS adoption. <br/>Out of the 188 listed companies, 158 were used in the analysis as the 30 couldn’t meet <br/>the requisite data requirement for the analysis. STATA statistical software was <br/>employed in the analysis of the data. <br/>Findings from the study showed that leverage, equity and Total Accruals decreased <br/>following the adoption of IFRS. Descriptive statistics also showed that IFRS had <br/>had a negative impact on Earnings Management. This finding is ably supported <br/>by literature.<br/>Keywords: Earnings Management, Generally Accepted Accounting Standards, <br/>International Financial Reporting Standards<br/> |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Earnings management |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Accounting |
| Alt başlık biçimi | Dissertations, Academic |
| Genel Alt Konu | Standards |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Finance |
| Alt başlık biçimi | Dissertations, Academic |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Azimli, Azim |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 07.11.2023 | Bağış | YL 3103 S26 2023 | T3484 | 07.11.2023 | 07.11.2023 | Thesis | Accounting and Finance Department | |||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 07.11.2023 | Bağış | YL 3103 S26 2023 | CDT3484 | 07.11.2023 | 07.11.2023 | Suppl. CD | Accounting and Finance Department |