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Browsing Books by Subject "Financial reports, Relevance, Reliability, Comparability"

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    Relevance And Reliability Of Accounting Reports In Nigeria
    (Department of Accounting, Faculty Of Administration, Nasarawa State University, Keffi, 2015-04-03) Iyere, Samuel Iheonkhan; Aza, Solomon Mangwa; Jacob, O. Ame
    This paper examined the factors that determine qualitative characteristics of financial report in Nigeria. The paper made use of primary and secondary and the data were analyzed and results estimated using student t-test, Analysis of Variance (ANOVA), Ordinary Least Square Regression. In terms of relevance of accounting practice, three variables (size of company, age of company and financial year) were found to have significant influence on the relevance accounting reports and sign of earnings was found to have significant influence on the reliability of financial report.lt also found that there is a significant difference in the quality of accounting report among in sectors in Nigeria. The study recommends the need to streamline and strengthen financial reporting requirements to ensure consistency among different industry.