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Abstract The main objective of the study involved the assessment of the impact of the adoption of International Financial Reporting Standards on the performance reporting of Nigerian Deposit Money Banks using financial ratios, while the specific objectives involved the examination of the effects of the adoption of IFRS on the reported profitability measured by return on equity (ROE), on the reported liquidity, measured by current ratio (CR), on the reported ...

ABSTRACT This study examined the effect of forensic auditing on financial fraud in Nigerian (DMBs). The study adopted cross sectional survey design. The population of the study comprised the staff of banks and audit firms in Abeokuta, Ogun State. The study used purposive sampling technique for questionnaire administration while logistic regression analysis was used for data analysis. The results of the study revealed that forensic audit has significant effect on ...

Abstract The paper examines the value relevance of IFRS reconciliation adjustments made by listed Nigerian deposit money banks (DMBs) following the mandatory adoption of IFRS as the national accounting standards effective 1, January 2012. Using the IFRS reconciliation adjustments disclosed in the 2012 annual reports of DMBs and adopting the Ohlson (1995) price model, the study fails to find evidence that the IFRS reconciliation adjustments are value relevant. The paper argues that investors see ...

CHAPTER ONE 1.0   INTRODUCTION 1.1  Background to the Study In a modern economic system, there is a distinction between the surplus and deficit economic units and consequently a separation of the savings and investment mechanism. This has necessitated the existence of financial institutions whose jobs include the transfer of funds from savers to investors. One of the institutions is the money deposits bank, the intermediating roles of the money deposit ...

ABSTRACT   The main objective of the study involved the assessment of the impact of the adoption of International Financial Reporting Standards on the performance reporting of Nigerian Deposit Money Banks using financial ratios, while the specific objectives involved the examination of the effects of the adoption of IFRS on the reported profitability measured by return on equity (ROE), on the reported liquidity, measured by current ratio (CR), on the ...