Isa, Muhammad Aminu (2014) Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria.Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were used for the data analysis.It is discovered that the information content of the roadmap is not inclusive and inadequate to drive the transition to a successful implementation of IFRS.The information dimensions on education and awareness creation are not significantly contained in the roadmap.This adversely affects stakeholders’ effective planning and establishment mediating measures to ensure successful transition.

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:	IFRS; roadmap; information; Nigeria; LDCs
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	25 Mar 2015 08:27
Last Modified:	18 Apr 2016 01:10
URI:	https://repo.uum.edu.my/id/eprint/13449

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