Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria
This paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria.Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were use...
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/13449/1/86.pdf |
| _version_ | 1825803187569819648 |
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| author | Isa, Muhammad Aminu |
| author_facet | Isa, Muhammad Aminu |
| author_sort | Isa, Muhammad Aminu |
| collection | UUM |
| description | This paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria.Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were used for the data analysis.It is discovered that the information content of the roadmap is not inclusive and inadequate to drive the transition to a successful implementation of IFRS.The information dimensions on education and awareness creation are not significantly contained in the roadmap.This adversely affects stakeholders’ effective planning and establishment mediating measures to ensure successful transition. |
| first_indexed | 2024-07-04T05:52:44Z |
| format | Conference or Workshop Item |
| id | uum-13449 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:44Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-134492016-04-18T01:10:36Z https://repo.uum.edu.my/id/eprint/13449/ Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria Isa, Muhammad Aminu HF5601 Accounting This paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria.Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were used for the data analysis.It is discovered that the information content of the roadmap is not inclusive and inadequate to drive the transition to a successful implementation of IFRS.The information dimensions on education and awareness creation are not significantly contained in the roadmap.This adversely affects stakeholders’ effective planning and establishment mediating measures to ensure successful transition. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13449/1/86.pdf Isa, Muhammad Aminu (2014) Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.155 doi:10.1016/j.sbspro.2014.11.155 doi:10.1016/j.sbspro.2014.11.155 |
| spellingShingle | HF5601 Accounting Isa, Muhammad Aminu Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title | Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title_full | Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title_fullStr | Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title_full_unstemmed | Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title_short | Dimensions of IFRS transition roadmap's information content in LDCs: A case of Nigeria |
| title_sort | dimensions of ifrs transition roadmap s information content in ldcs a case of nigeria |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13449/1/86.pdf |
| work_keys_str_mv | AT isamuhammadaminu dimensionsofifrstransitionroadmapsinformationcontentinldcsacaseofnigeria |