EFFECT OF CREATIVE ACCOUNTING ON SHAREHOLDERS WEALTH
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Globally, for users of financial reports to make economic decisions, financial reports must provide useful information (Ezeani, Ogbonna & Ezemoyih, 2012). This information can only be useful if it fulfills the basic qualitative characteristics of financial statements (Amat & Gowthorpe, 2010). The International Accounting Standard Board (IASB, 2009) Framework emphasizes that relevant financial information should be predictive or confirmatory in nature. This ...
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