IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA
📄 Project Abstract
The adoption of the International Financial Reporting Standards (IFRS) has limited the accounting available options in the preparation of financial statements. As a result of the more severe procedures in the implementation of IFRS, many people feel that using the standards will inadvertently reduce the tendency for earnings management. The objective of this study was therefore to examine the impact of international financial reporting standards (IFRS) on earnings management of deposit money banks in Nigeria. Using ex-post facto research design, the estimated population size consists of all 23 deposit money banks in Nigeria while a sample of 10 randomly selected deposit money banks in Nigeria was derived using the simple random sampling technique. Control variables that were used in this study included Operating Cash Flow, Financial Leverage, Non-Performing Loans (NPL) ratio, and Return on Assets and dependent variable was firm Earnings Management (loan loss provisions). The data was s...
🔍 Key Research Areas Covered
- ✅ Literature Review & Theoretical Framework
- ✅ Research Methodology & Data Collection
- ✅ Data Analysis & Statistical Methods
- ✅ Findings & Results Discussion
- ✅ Recommendations & Conclusions
- ✅ References & Bibliography
📚 Complete Project Structure
- Problem Statement & Objectives
- Theoretical Framework & Related Studies
- Data Collection & Analysis Methods
- Findings & Statistical Analysis
- Recommendations & Future Research
- Questionnaires, Data, References
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APA/MLA formatting with table of contents
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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA
Full Citation:
Unknown Author. (). IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA. African and General Studies, 40, 14858.
Citation Formats:
APA
Unknown Author. (). IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA. African and General Studies, 40, 14858.
MLA
Unknown Author. "IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA." African and General Studies, vol. 40, , pp. 14858.
Chicago
Unknown Author. "IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA." African and General Studies 40 (): 14858.
Full Citation:
Unknown Author. (). IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA. African and General Studies, 40, 14858.
Citation Formats:
APA
Unknown Author. (). IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA. African and General Studies, 40, 14858.
MLA
Unknown Author. "IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA." African and General Studies, vol. 40, , pp. 14858.
Chicago
Unknown Author. "IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT OF DEPOSIT MONEY BANKS IN NIGERIA." African and General Studies 40 (): 14858.
Document Details
| Author | Unknown Author |
|---|---|
| 📁 Field | Accounting And Finance project topics |
| 🏷️ Type | Management and Business Project Topics |
| Pages | 58 Pages |
| Words | 10861 words |
| 📘 Chapters | 1 to 5 Chapters |