000			02947nam a22002897a 4500
003			KOHA
005			20231107162336.0
008			231107d2023 cy ||||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3103 _bS26 2023
100	1		_aSamuel, Ilevbare David
245	1	0	_aTHE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT IN NIGERIA / _cILEVBARE DAVID SAMUEL; SUPERVISOR: ASSOC. PROF. DR. ASIL AZIMLI
264			_c2023
300			_aviii, 34 sheets; _c31 cm. _e1 CD-ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes bibliography (sheets 31-34)
520			_aABSTRACT It is a widely known fact that financial reporting across the world has undergone various forms of transformation over the years. In the very past times, countries contextually adopted the use of Generally Accepted Accounting Principles (GAAP) to steer and guide financial reporting of companies. However, the need to have a more unified capital market with a uniform reporting format necessitated the conception of a new reporting standard; thus the creation and adoption of IFRS. IFRS was expected to serve as a unifier of capital markets through the creation of a unified, comprehensible, reliable and principled based set of standards to guide financial reporting of companies across countries. Literature has shown that the use of IFRS in reporting has had both positive and negative impact on Earnings Management under different geographical context. Thus, this study therefore sought to determine the impact of IFRS on Earnings Management in a sub-Saharan context, specifically Nigeria. Given that IFRS was adopted in Nigeria in 2012, data was collected from secondary source (Eikon Database) on 188 listed companies over a twenty (20) year period; 10 years before and after IFRS adoption. Out of the 188 listed companies, 158 were used in the analysis as the 30 couldn’t meet the requisite data requirement for the analysis. STATA statistical software was employed in the analysis of the data. Findings from the study showed that leverage, equity and Total Accruals decreased following the adoption of IFRS. Descriptive statistics also showed that IFRS had had a negative impact on Earnings Management. This finding is ably supported by literature. Keywords: Earnings Management, Generally Accepted Accounting Standards, International Financial Reporting Standards
650		0	_aEarnings management _vDissertations, Academic
650		0	_aAccounting _vDissertations, Academic _xStandards
650		0	_aFinance _vDissertations, Academic
700	1		_aAzimli, Azim _esupervisor
942			_2ddc _cTS
999			_c291689 _d291689