Augustine, Ayuba (2013) Factors promoting the adoption of international financial reporting standards (IFRS) : The perception of management in Nigeria. Masters thesis, Universiti Utara Malaysia.
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Abstract
This study investigates the factors that promote the adoption of IFRS, via the perception of management among the listed companies in Nigeria. A research model was developed to indicate the relationship among government policy, company size, educational level, capital market, that were argued to have significant positive relationship on the adoption of international financial reporting standards. This study is based on survey design, and the hypotheses have been tested using multiple regression analyses. Results indicated that, government policy, educational level and capital market have a positive significant relationship with the adoption of
international financial reporting standards, while company size was found to be insignificant with the adoption of international financial reporting standards. The
study recommends that, company size should be properly taken into consideration either in terms of small, medium, and large size in order to ensure smooth transition from Nigerian GAAP to full adoption of IFRS in the country
Item Type: | Thesis (Masters) |
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Supervisor : | Abdul Manaf, Kamarul Bahrain |
Item ID: | 5181 |
Uncontrolled Keywords: | international financial reporting standards, government policy, company size, educational level, capital market, Nigerian generally accepted accounting principles |
Subjects: | H Social Sciences > HF Commerce. > HF5601-5689 Accounting |
Divisions: | Othman Yeop Abdullah Graduate School of Business |
Date Deposited: | 15 Nov 2015 04:23 |
Last Modified: | 10 Apr 2022 02:44 |
Department: | Othman Yeop Abdullah Graduate School of Business |
Name: | Abdul Manaf, Kamarul Bahrain |
URI: | https://etd.uum.edu.my/id/eprint/5181 |