Download Tag: EARNING MANAGEMENT

Abstract Though earnings management is permitted within the financial reporting framework in many jurisdictions, its practices depending on the intention and aggressiveness may dovetail into fraudulent financial reporting and thus may have implications not only on entity’s share price but also on its going concern and ultimate survival. This study examined earning management and firm value of listed conglomerate companies in Nigeria. The study adopts the survey research design of ...

CHAPTER ONE INTRODUCTION 1.1   Background to the Study Globalization of capital markets requires a unified global accounting, reporting and disclosure set of standards. As a result of increasing volume of cross border capital flows and the growing number of foreign direct investments via mergers and acquisitions in the globalization era, the need for the harmonization of different practices in accounting and the acceptance of worldwide standards has arisen. This worldwide ...

CHAPTER ONE INTRODUCTION 1.1   Background of the Study Globalization of capital markets requires a unified global accounting, reporting and disclosure set of standards. As a result of increasing volume of cross border capital flows and the growing number of foreign direct investments via mergers and acquisitions in the globalization era, the need for the harmonization of different practices in accounting and the acceptance of worldwide standards has arisen. This worldwide ...