Work

Moderating Effect of Governance Factors on the Relationship Between Ifrs Adoption and Earnings Management

Year: 2025

Type: article

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

Source: International Journal of Accounting Finance and Social Science Research

DOI: 10.63452/ijafssr.2025.3305

Authors: Taibat Adebukola Atoyebi, Abdullateef Ibrahim, Yusuf Alhassan, Sylvester Onyekachi Ademu, Joseph Ilori Ajulo, Cindy Iwebuka Igba-Ujene

Institution: University of Abuja

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W4411348192

FWCI:

Cites: 32

Cited by:

Related to: 10