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Impact of International Financial Reporting Standards on Earnings Management
Content Structure of Impact of International Financial Reporting Standards on Earnings Management
- The abstract contains the research problem, the objectives, methodology, results, and recommendations
- Chapter one of this thesis or project materials contains the background to the study, the research problem, the research questions, research objectives, research hypotheses, significance of the study, the scope of the study, organization of the study, and the operational definition of terms.
- Chapter two contains relevant literature on the issue under investigation. The chapter is divided into five parts which are the conceptual review, theoretical review, empirical review, conceptual framework, and gaps in research
- Chapter three contains the research design, study area, population, sample size and sampling technique, validity, reliability, source of data, operationalization of variables, research models, and data analysis method
- Chapter four contains the data analysis and the discussion of the findings
- Chapter five contains the summary of findings, conclusions, recommendations, contributions to knowledge, and recommendations for further studies.
- References: The references are in APA
- Questionnaire.
Abstract of Impact of International Financial Reporting Standards on Earnings Management
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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