Isa, Muhammad Aminu (2014) Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression technique was used for the analysis.Firms’ size and ownership concentration are found as predictors of accounting choice for non-current assets.In addition, the firms mainly choose income increasing strategy by the predominant use of cost model and firms with higher ownership concentration tend to use more of fair value model than income increasing strategy.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Non-current assets; IFRS first adoption; accounting choice; positive accounting theory
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	09 Mar 2015 12:41
Last Modified:	18 Apr 2016 01:09
URI:	https://repo.uum.edu.my/id/eprint/13402

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