IFRS adoption and earnings management in Nigerian non-financial quoted companies
The study investigated the effects of IFRS adoption on earnings management of non-financial quoted companies in Nigeria.The study utilises a sample of seventy-five non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2010 and 2014.A...
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Main Authors: | , , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2016
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Subjects: | |
Online Access: | http://repo.uum.edu.my/20808/1/ICAS%202016%20309-314.pdf http://repo.uum.edu.my/20808/ http://icas.my/index.php/proceedings/205-ifrs-adoption-and-earnings-management-in-nigerian-non-financial-quoted-companies |
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Institution: | Universiti Utara Malaysia |
Language: | English |