International Journal of Business and Management Review (IJBMR)

EA Journals

IFRS

IFRS ADOPTION AND ACCOUNTING QUALITY OF QUOTED MANUFACTURING FIRMS IN NIGERIA: A CROSS SECTIONAL STUDY OF BREWERY AND CEMENT MANUFACTURING FIRMS (Published)

This paper investigates the differences in the quality of accounting information Pre and post IFRS adoption by manufacturing firms in Nigeria over a five year period. Multiple regression analysis was performed on accounting quality variables and t-test was carried out for equality of mean to compare pre and post IFRS. Results indicate a decline in accounting quality using earnings management, value relevance, and timely loss recognition as independent variables. Earnings and book value of equity are less value relevant and timely loss recognition is less in post-IFRS compared to pre-IFRS period

Keywords: Accounting quality, Earnings Management, IFRS, Timely loss recognition, Value Relevance

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