INFLUENCE OF ACCOUNTING STANDARD ON THE FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
Abstract The study examines the influence of accounting standard on financial reporting in the Nigeria banking sector, using a sampling size of 14 banks out of all banks quoted in the Nigerian stock exchange as at third quarter of 2012. The survey design was adopted in this study and a total number of 50 questionnaires were administered but 47 copies were returned completely. The t-statistics was adopted in carrying out ...
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