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IFRS adoption and earnings management in Nigerian non-financial quoted companies


Bello, Ahmed and Abubakar, Salisu and Adeyemi, Tesleem (2016) IFRS adoption and earnings management in Nigerian non-financial quoted companies. In: International Conference on Accounting Studies (ICAS) 2016, 15-18 August 2016, Langkawi, Kedah, Malaysia.

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Abstract

The study investigated the effects of IFRS adoption on earnings management of non-financial quoted companies in Nigeria.The study utilises a sample of seventy-five non-financial quoted companies in Nigeria that has consistently published their audited annual financial report between 2010 and 2014.A dummy variable was used to separate period of pre and post adoption period; before January 2012 and year-end 2014. The data collected were subjected to descriptive analysis, correlation analysis and a panel multiple regression analysis to explore both trends and possible effects of IFRS adoption on general earnings management.The results established that IFRS adoption in Nigeria does not significantly affects the tendency of Nigerian companies to manipulate earnings. Specifically, the higher audit quality and large firm size does not create a situation where IFRS adoption affects earnings management, this is contrary to the general belief that IFRS, as high quality accounting standards will reduce the possibility of earnings management.By implication, the findings corroborate with arguments that there is no special shield in IFRS that will protect accounts from engineering.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-27-7 Organized by: Institute for Strategic and Sustainable Accounting Development (ISSAD), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: IFRS, Earnings management, Audit quality, Firm size, Nigerian non-financial quoted companies.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 01 Feb 2017 02:37
Last Modified: 01 Feb 2017 02:37
URI: http://repo.uum.edu.my/id/eprint/20808

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