Impact of International Financial Reporting on Earnings Management: Evidence from Nigeria

• Post by: airjournal
• August 5, 2022
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This research piece centered on the impact of international financial reporting on earnings management. The study utilized discretionary accruals, which were quantified through earnings management, as the dependent variable. International financial reporting standards (IFRS), return on assets, firm size, financial leverage, and audit quality are among the independent variables. OLS Fixed effect model was adopted as suitable for the analysis after several tests, the results shows that IFRS contributed annually to the increase in earnings management.

Keywords: International Financial Reporting; Earnings Management; Nigeria; OLS Fixed Effect Model

Authorship: Egiyi, M. A. Ph.D | FULL PDF