Download Tag: FINANCIAL REPORTING

ABSTRACT             This research was carried out in order to examine the impact of auditor’s independence on financial reporting in Nigeria. The study aimed at examining investigating and ascertaining the interaction between audit quality and financial reporting in Nigeria. Hence, the study is a movement towards improving the quality of audit practice in Nigeria.             In conducting this research primary date were used. The study captured the opinions of respondents ...

ABSTRACT           This study examines the verify of corporate governance mechanisms in cubing corporate mangers discretionary behavior and this how it helps in providing credible financial reports to stakeholders managers have been to manipulate financial information presented to interested parties of the various tools employed by mangers, accruals were considered more preferable and easily manipulated by the managers.           Specifically, the impact of the separate roles for chief executive officer ...

Abstract This study was on the impact of financial reporting on investment decisions of small and medium enterprises in Nigeria. Three objectives were raised which included: To assess the effect of statement of financial position on investment decision, to examine the effect of comprehensive income statement on small and medium enterprise, to evaluate the effect of ratio analysis on investment decision and to determine the importance of investment decision in ...

Abstract This study was on auditor's independence and financial reporting quality: A study of deposit money bank:  Examine the relationship between auditor independence in relation to the quality of financial reporting in Nigeria, to determine the factors which encourages the independence of auditors on financial report in public enterprises and to ascertain the adequacy of professional and regulatory stipulations on auditors independence in relation to quality financial reporting. A total ...

ABSTRACT This study was on the effects of unethical accounting practice on financial reporting quality in Nigeria. five objectives were raised which included: Determine the effects of Unethical Accounting practices on financial reporting quality in Nigeria economy, explore the effects of Unethical Accounting practices on financial reporting quality in Nigeria capital Market, Identify some common unethical practices by accountants, auditors, directors and company secretaries who are key players in the ...

CHAPTER ONE INTRODUCTION 1.1       Background of the Study International Financial Reporting Standard (IFRS) is the blueprint, pivot and cornerstone for the preparation and presentation of financial statements for corporate entities to ensure standardization, globalization and credibility of financial reports across international borders. Financial statements are vital in showing the financial status and performance of corporate entities. Statements of Accounting Standards (SAS) were hitherto used as guide in the preparation ...

ABSTRACT This study examined the role of corporate governance in organizations, and how the public confidence can be restored in organization through financial reporting. The study aimed at ascertaining the extent to which financial helps organizations in achieving their corporate objective. In the course of achieving these objectives, certain research questions were raised, which led to the adoption of three research hypotheses. The study particularly looked at the corporate governance ...

CHAPTER ONE INTRODUCTION Background of the study The The concept of corporate governance has attracted a good deal of public interest in recent years, because of its apparent importance on the economic health of corporations and society in general. Basically, corporate governance in the banking sector requires judicious and prudent management of resources and the preservation of resources (assets) of the corporate firm; ensuring ethical and professional standards and the ...

CHAPTER ONE 1:1   INTRODUCTION Financial reporting is principally concerned with the communication of financial Information relating directly or indirectly or indirectly to an enterprises resource, Obligations, earnings e.t.c. The principal reporting medium is normally financial statement financial statements are important measure of communicating for useful purpose. The usage of scare economic resources by an enterprise. As such, they need to contain all relevant information to be realized, and be reality ...

CHAPTER ONE 1.0  INTRODUCTION 1.1  BACKGROUND OF THE STUDY Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such business organization has to be reported in monetary terms ...

ABSTRACT This research was carried out in order to examine the impact of auditor’s independence on financial reporting in Nigeria. The study aimed at examining investigating and ascertaining the interaction between audit quality and financial reporting in Nigeria. Hence, the study is a movement towards improving the quality of audit practice in Nigeria. In conducting this research primary date were used. The study captured the opinions of respondents including Auditor, ...

CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY According to Ilaoya (2005), financial reports are the means of communicating to interested parties, information on the resources, obligation and performance of the business entity. These are described as the end product of accounting transactions or economic events aimed to providing qualitative and quantitative financial information to evaluate and predict the performance of the business entity. Financial reporting inductees not only financial statements ...

ABSTRACT The purpose of the study is to examine the impact of financial reporting on bank performance. It is also to find out whether financial reports are prepared to reflect inflation on the economy and finally to find out whether management’s financial ineptitude is usually disclosed to owners while presenting financial reports. The interviews were conducted. Source of information were primary and secondary. Presentation and analysis of data were designed ...

CHAPTER ONE INTRODUCTION 1.1   Background to the Study Effectiveness of financial reporting is one area in accounting that is recognized as the power house of financial dealings and management (Howard, 2012). Financial report constitutes the climax of all the planning and operation in the corporate governance. The audit reputation may then depend upon the contents of its report. In essence this implies that effectiveness of financial report is justified only ...

ABSTRACT The study examines the impact of accounting standard on financial reporting on Nigerian financial institutions. The broad objective of the study is to ascertain if there is relationship between accounting standards and the content and presentation of financial statements and also to find out if financial reporting information has a positive impact on the effective management of Nigeria banks. The local standards do not cover all the aspects of ...

ABSTRACT The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out a study of this nature. This reporting apparently act like a fool for management decision. The problem does not lie in management decisions per se but the financial market in general and public users as a whole. Thus ...

CHAPTER ONE 1.0  INTRODUCTION 1.1  BACKGROUND OF THE STUDY Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such a business organization has to be reported in monetary ...

CHAPTER ONE 1.0  INTRODUCTION 1.1  BACKGROUND OF THE STUDY Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector or efficient and timely provision of essential services at a reduced price, as in the case of the public sector. The performance of such a business organization has to be reported in monetary ...

REYNOLD CONSTRUCTION COMPANY PLC IBADAN) TABLE OF CONTENTS Title page                                                                                         i Certification                                                                                     ii Dedication                                                                                       iii Acknowledgements                                                                        iv Table of contents                                                                                     v CHAPTER ONE Introduction Background of the study Statement of the study Statement of the problem Research question Significance of the study Definition of terms CHAPTER TWO Literature review Introduction Organizational aims and objectives Analysis of financial statement Profit and loss account Balance sheet Financial ratio Types of ratio CHAPTER ...