MODERATING EFFECT OF GOVERNANCE FACTORS ON THE RELATIONSHIP BETWEEN IFRS ADOPTION AND EARNINGS MANAGEMENT

This study examined the impact of International Financial Reporting Standards (IFRS) on earnings management (EM) within the Nigerian banking sector.Utilizing an ex post facto design, the study investigated the relationship between IFRS adoption and EM practices, while also analysing the moderating influences of management incentives and board characteristics of eight listed deposit money banks on the Nigerian Exchange Group (NGX) from 2001 to 2022.The study employed the Generalized Linear Model (GLM) technique and the Mann-Whitney U test for data analysis and test of robustness.The findings revealed a significant positive impact of IFRS adoption on discretionary accruals, indicating increased EM practices under the IFRS

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Journal
International Journal of Accounting Finance and Social Science Research
Published
2025-01-01
DOI
https://doi.org/10.63452/ijafssr.2025.3305
Primary Topic
Corporate Governance and Financial Management
Type
article
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article

MODERATING EFFECT OF GOVERNANCE FACTORS ON THE RELATIONSHIP BETWEEN IFRS ADOPTION AND EARNINGS MANAGEMENT

Taibat A. Atoyebi, Yunusa Aminu Alhassan, Sylvester Onyekachi Ademu, Abdullateef Ibrahim et al.
International Journal of Accounting Finance and Social Science Research
Corporate Governance and Financial Management
article

MODERATING EFFECT OF GOVERNANCE FACTORS ON THE RELATIONSHIP BETWEEN IFRS ADOPTION AND EARNINGS MANAGEMENT

Taibat A. Atoyebi, Yunusa Aminu Alhassan, Sylvester Onyekachi Ademu, Abdullateef Ibrahim, Joseph Ilori Ajulo, Cindy Iwebuka Igba-Ujene
article en

Abstract

This study examined the impact of International Financial Reporting Standards (IFRS) on earnings management (EM) within the Nigerian banking sector.Utilizing an ex post facto design, the study investigated the relationship between IFRS adoption and EM practices, while also analysing the moderating influences of management incentives and board characteristics of eight listed deposit money banks on the Nigerian Exchange Group (NGX) from 2001 to 2022.The study employed the Generalized Linear Model (GLM) technique and the Mann-Whitney U test for data analysis and test of robustness.The findings revealed a significant positive impact of IFRS adoption on discretionary accruals, indicating increased EM practices under the IFRS

International Journal of Accounting Finance and Social Science ResearchVol. 03(03)
University of Abuja (NG)
Openalex Percentile: Top 80%
Corporate Governance and Financial Management
DOIOpen Access PDFOpenAlex
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MODERATING EFFECT OF GOVERNANCE FACTORS ON THE RELATIONSHIP BETWEEN IFRS ADOPTION AND EARNINGS MANAGEMENT — Taibat A. Atoyebi, Yunusa Aminu Alhassan, et al. · International Journal of Accounting Finance and Social Science Research (2025) | TGRS Research Map | TGRS