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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT

Format: MS WORD  |  Chapter: 1-5  |  Pages: 91  |  6836 Users found this project useful  |  Price NGN5,000

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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT

 

ABSTRACT

This study relies on data from 19 listed companies in Nigeria for the period 2004- 2014 to examine the impact of International Financial Reporting Standards adoption on the earnings management. In addition, I investigate the impact of big four auditor type and firm Size on Earnings Management. The study adopts the Generalized Method of Moments with extensive reliance on secondary data from the financial statement of quoted company’s annual report. The research focuses on nonfinancial firms since financial institutions have a different method of determining Earnings Management. Secondary data sourced from financial statements of quoted companies retrieved from the Nigeria Stock Exchange and websites of the sampled companies for the study. The study makes use of the two-step generalized method of moments to examine how the explanatory variables (IFRS, firm size, audit firm type and control variables) impact on earnings management using discretionary accruals measure. The study finding indicates the existence of negative significant relationship between IFRS, firm size  and earnings management while auditor  type affect earnings management positively. The recommendation is that there is the need for companies to consider an increase in the application  of IFRS in all areas of financial reports and for standard setters to reduce the level of discretion or flexibility in applying the standards. Again companies must ensure that the auditors‟ they engage are credible and have a track record of delivering reports that show the actual state of affairs of a company. Finally, Financial Reporting Council and Regulators like the Security Exchange Commissions should have a stiffer penalty for companies caught engaging in the act of earnings management.

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IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON EARNINGS MANAGEMENT

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