International Financial Reporting Standard and Performance of Quoted Manufacturing Firms in Nigeria
| المصدر: | المجلة الدولية للأداء الاقتصادي |
|---|---|
| الناشر: | جامعة أمحمد بوقرة بومرداس - مخبر أداء المؤسسات الاقتصادية الجزائرية في ظل الحركية الاقتصادية الدولية |
| المؤلف الرئيسي: | Aduwo, Olola Olayeye (Author) |
| المجلد/العدد: | مج6, ع3 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2023
|
| الشهر: | ديسمبر |
| الصفحات: | 47 - 59 |
| DOI: |
10.54241/2065-006-003-004 |
| ISSN: |
2661-7161 |
| رقم MD: | 1477438 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
IFRS | Return on Asset | Panel Regression | Consumer Goods Manufacturing Firm
|
| رابط المحتوى: |
عدد مرات التحميل
7
| المستخلص: |
The study examines the effect of International Financial Reporting Standard (IFRS) on performance of quoted manufacturing firms in Nigeria. Secondary source of data was employed through which data were collected from annual report of the selected firms. The study made use of panel data regression. The study covers the period of twelve years from 2011 to 2022 and purposive sampling technique was used to select thirteen consumer goods firms that are constantly trading on the Nigerian Group of Exchange. The study found that IFRS adoption has negative and insignificant effect on financial performance of manufacturing companies in Nigeria. The explanation for this could be as a result of significant adoption cost which will invariably affect the financial performance of the manufacturing companies. The study concluded that the cost of introducing IFRS should be reduced in order to enhance performance of quoted manufacturing firm. In view of this, the study recommends that the management of consumer goods manufacturing firm should consider the cost of implementation and fluctuation in reported values due to change in valuation. |
|---|---|
| ISSN: |
2661-7161 |
عناصر مشابهة
-
Accounting Quality and Financial Performance in Non-Financial Firms
بواسطة: بصول، أنس خالد محمد منشور: (2023) -
International Financial Reporting Standards and Financial Reporting Quality: A Systematic Review
بواسطة: العطوي، إبراهيم بن عائد سعد منشور: (2024) -
THE APPROPRIATENESS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs) TO VIETNAM
بواسطة: Aly, Doaa Abd Alrehim Mohamed منشور: (2013) -
Is the Kingdom of Saudi Arabia Ready to Implement International Financial Reporting Standards ?
بواسطة: Al Salem, Shatha F. منشور: (2012) -
ACCOUNTING PROBLEMS FACING THE PREPARATION OF FINANCIAL REPORTS FOR THE EGYPTIAN SMALL AND MEDIUM SIZE ENTITIES WITH RESPECT TO THE INTERNATIONAL A COOUNTING STANDARDS A FIELD STUDY
بواسطة: Fayed, Niveen Mohamed Ezz Aldin منشور: (2013)
