STATEMENTS OF ACCOUNTING STANDARDS AND ACCOUNTING QUALITY IN NIGERIA

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dc.contributor.authorOdia, James
dc.contributor.authorOgiedu, Killian Osikhena
dc.date.accessioned2023-12-10T17:39:10Z
dc.date.available2023-12-10T17:39:10Z
dc.date.issued2012-08-10
dc.descriptionArticleen_US
dc.description.abstractIn July 2003, the NABS Acts was passed requiring companies all companies listed in Nigeria to use the Statement of Accounting Standards (SAS)for their financial reporting in fiscal years after that date. This paper investigates whether the mandatory application of Statement of Accounting Standards(SAS) by listed companies in Nigeria is associated with less earnings management, higher accounting quality and value relevance . The sample comprises 26 listed companies which were randomly selected from the Nigerian Stock Exchange (NSE) for the period 2003 to 2005. Using multiple regression analysis, it was found that for companies that apply SAS after the mandatory requirement there were little or no evidence of improvement in accounting quality. Moreover, for companies which apply SAS there is little or no evidence of improvement in accounting quality and the value relevance of accounting in the post- SASen_US
dc.identifier.citationAshbaugh, II and Pincus, M. (2001). Domestic Accounting Standards International Accounting Standards and the Predictability of Earnings, Journal of Accounting Research 39:417-434A Ball.R, Kothari, S.P. and Wu. J.S. (2000). The Effect of International Institutional Factors on Properties of Accounting Earnings,/<9wv7tf/ of Accounting and Economics 29:1-51. Ball, R, Robin, A and Wu, J.S. (2003). Incentives versus Standards: Properties of Accounting Income in Four East Asian countries. Journal of Accounting and Economics 36: 235- 270. Ball, R and Shivakumar, L.(2005). Earnings Quality in UK Private Firms: Comparative Loss Recognition Timeliness. Journal of Accounting and Economics 39:83-128. Ball, R and Shivakumar, L. (2006). The Role of Accruals in Assymetrically Timely Gain and Loss Recognition.7(9///77«/ of Accounting Research 44:207-242. Barth, M.E, Beaver, W.H and Landsman, W.R. (2001). The Relevance of the Value Relevance Literature for Accounting Standard Setting: Another View. Journal of Accounting and Economics 31:77-104. Barth M.E, Landsman W.R, Lang M.H,(2007). International accounting standards and accounting quality. Research paperNo. 1976, Stanford: Graduate School of Business. Barth,' M.E, Konchitchki, Y and Landsman, W.R. (2007).Cost of Capital and Financial Statement Transparency. Working paper, Stanford University and University of North Carolinaen_US
dc.identifier.urihttps://keffi.nsuk.edu.ng/handle/20.500.14448/670
dc.language.isoenen_US
dc.publisherDepartment of Accounting, Nasarawa State University, Keffien_US
dc.subjectAccounting standards, accounting quality, value relevance, accounting qualityen_US
dc.titleSTATEMENTS OF ACCOUNTING STANDARDS AND ACCOUNTING QUALITY IN NIGERIAen_US
dc.typeArticleen_US

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