CREATIVE ACCOUNTING PRACTICES AND INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION IN NIGERIA: Listed Non-Financial Services Companies in Perspective.
 /  CREATIVE ACCOUNTING PRACTICES AND INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION IN NIGERIA: Listed Non-Financial Services Companies in Perspective.

CREATIVE ACCOUNTING PRACTICES AND INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION IN NIGERIA: Listed Non-Financial Services Companies in Perspective.


OKOUGHENU, Sunday Azeita , EVBOTA, Cephas Imuentinyan, AMUGHORO, Onome Austin
ABSTRACT
The study examined the relationship between creative accounting practices and international financial reporting standards adoption in Nigerian listed non-financial services companies for the year 2012-2017. The study adopted a quantitave research design. The strategy involved a panel regression and data were retrieved from the annual reports and accounts of the studied companies. Rregression was used to analysed the data and it was revealed by fixed effect regression model that IFRSs adoption had a positive and significant relationship with creative accounting practices in Nigerian listed non-financial companies at 1% level of significance.The study concluded that the adoption of IFRSs in Nigerian listed non-financial services companies cannot minimse creative accounting practices, but otherwise, it increased the practices due to the flexibility nature of the standards. Hence, the study recommended that companies should practice good corporate governance process to minimise creative accounting practices in Nigeria.

Journal Article
PDF, 137.2 KB
Creative Commons LicenseCreative Commons license
Accounting, Banking and Finance
N/A
Creative Accounting Practices, IFRSs adoption, Listed Non-Financial Services Companies
Christian Bassey
17th April, 2018
17th April, 2018
http://oer.mciu.edu.ng/wp-content/uploads/2015/04/Mr-Cephas-ekpoma-journal-1.docx


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