ABSTRACT
This study arose out of the need to justify the adoption of International Financial Reporting Standards (IFRS) in Nigeria. The thesis is that the adoption of IFRS should improve accounting quality and hence, investors should make qualitative decisions. Financial ratios that addressed profitability, liquidity, solvency and growth in investments were calculated from the financial statements of companies that were into the production of consumption and industrial goods. The structural hypothesis under confirmation is that financial ratios under Nigerian Statements of Accounting Standards (SAS) and IFRS do not differ on grounds that Nigeria has long adapted accounting standards issued by the International Accounting Standards Boards. Each participatory financial ratio was calculated from financial statements prepared under IFRS and SAS regimes in the same year. Exploratory analysis and Wilcoxon tests for differences in the distribution of each financial ratio was conducted using SPSS facilities Version 20 to detect whether a financial ratio increased or decreased under IFRS regime. The study finds no significant increase/decrease in the participatory financial ratio under the IFRS regime. It was recommended that a further study be conducted to address other metrics of accounting quality.
| Project details | Contents |
|---|---|
| Number of Pages | 62 pages |
| Chapter one | Introduction |
| Chapter two | Literature review |
| Chapter three | methodology |
| Chapter four | Data analysis |
| Chapter five | Summary,discussion & recommendations |
| Reference | Reference |
| Questionnaire | Questionnaire |
| Appendix | Appendix |
| Chapter summary | 1 to 5 chapters |
| Available document | PDF and MS-word format |
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