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IFRS Impact on Earnings Management in Nigeria by inuolajialabi92 is a document available to read on EtoBox.
This study examines the impact of corporate governance and the adoption of International Financial Reporting Standards (IFRS) on earnings management in Nigerian manufacturing firms from 2007 to 2022. The findings reveal significant differences in earnings management before and after IFRS adoption, with independent board size and audit committee composition playing crucial roles in moderating this practice. The research highlights the importance of IFRS and corporate governance mechanisms in enhancing financ
- Author
- inuolajialabi92
- Language
- EN