Samuel, Ilevbare David <br/><br/>
THE IMPACT OF INTERNATIONAL FINANCIAL  REPORTING STANDARDS ON EARNINGS MANAGEMENT IN NIGERIA / 
ILEVBARE DAVID SAMUEL; SUPERVISOR: ASSOC. PROF. DR. ASIL AZIMLI 
 - viii, 34 sheets;  31 cm.  1 CD-ROM 
<br/><br/>Thesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department 
<br/><br/>Includes bibliography (sheets 31-34) 
<br/><br/> 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/> 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Earnings management--Dissertations, Academic<br/>Accounting--Standards--Dissertations, Academic<br/>Finance--Dissertations, Academic