The impact of international financial reporting standards adoption and banking reforms on earnings management: evidence from Nigerian banks
This study examines stock market reaction and the impact of IFRS adoption on the Nigerian stock market. The paper also evaluates the effect of the Central Bank of Nigeria (CBN) reforms on earnings management of Nigerian banks. The result indicates no evidence of any significant effect on the market but a negative stock reaction in the medium term. Our finding highlights mixed impact of IFRS...
Published at African Journal of Accounting, Auditing and Finance
Volume 5
Issue 3
Pages 231-253
Published in 2016
Nnadi, M.A. and Nwobu, O.A.
Nwobu Obiamaka » Obiamaka Nwobu is a Lecturer and researcher with interests in corporate sustainability reporting, corporate sustainability accounting, accounting education and gender, corporate financial reporting and corporate governance. She is a recipient of the Forum for African Women Educationalists (FAWE) research grant for the study titled “Gender gap: Enrolment and Career Choices of Accounting... view full profile
