Accounting regulation and financial reporting quality: pre-and-Post IFRS Nigeria evidence
The purpose of this study is to examine whether accounting regulation is associated with financial reporting quality in Nigeria. Using accrual-based earnings management construct – abnormal accruals as a proxy for financial reporting quality, the study found some significant variation in abnormal ac...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
OMJP Alpha Publishing
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26142/1/IPJAS%201%203%202017%2024%2034.pdf |