Browsing by Author "Agoh, Victor Egemba"

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    EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS DISCLOSURES ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
    (2021-06-01) Ameh, Jacob Ojobo; Agoh, Victor Egemba
    This study examines the effect of international financial reporting standards disclosures on financial reporting quality of listed deposit money banks in Nigeria. The study utilizes ex-post facto research design as panel data for the period of eight (8) years spanning 2012 through 2019 were used. The population of the study is the quoted DMBs in Nigeria. Census sampling method was used to select the 15 quoted DMBs in Nigeria. Panel regression analysis was used and it was found that, financial position disclosure is significant and positively related to financial reporting quality of quoted DMBs in Nigeria. However, insignificant positive effect of comprehensive income disclosure on financial reporting quality was found. It is concluded that, financial reports quality is a function of strict adherence to the IFRS. It is therefore recommended among others that, quoted DMBs in Nigeria should ensure that all financial reports adhere to the international financial reporting standards.
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    EFFECTS OF CASH FLOW AND CHANGE IN EQUITY DISCLOSURES ON FINANCIAL REPORTING QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
    (Department of Accounting, Nasarawa State University, Keffi, 2021-06-01) Ameh, Jacob Ojobo; Agoh, Victor Egemba
    This study examines the effects of cash flow and change in equity disclosures on financial reporting quality of listed deposit money banks in Nigeria. The study utilizes ex-post facto research design as panel data for the period of eight (8) years spanning 2012 through 2019 were used. The population of the study is the quoted DMBs in Nigeria. Census sampling method was used to select the 15 quoted DMBs in Nigeria. Panel regression analysis was used and it was found that, cash flow disclosure is significant and positively related to financial reporting quality of quoted DMBs in Nigeria. However, insignificant positive effect of change in equity disclosure on financial reporting quality was found. It is concluded that, financial reports quality is a function of strict adherence to the IFRS. It is therefore recommended among others that, quoted DMBs in Nigeria should ensure that all financial reports adhere to the international financial reporting standards.