مقاله انگلیسی رایگان در مورد اثر استانداردهای گزارشگری مالی بر کیفیت گزارش مالی بانک ها – SSRN 2018

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مشخصات مقاله
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۹ صفحه
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منتشر شده در نشریه SSRN
نوع مقاله ISI
عنوان انگلیسی مقاله The Impact of International Financial Reporting Standards (IFRS) Adoption on the Quality of Financial Statements of Banks in Nigeria
ترجمه عنوان مقاله تاثیر استانداردهای بین المللی گزارشگری مالی (IFRS) بر کیفیت گزارش های مالی بانک ها در نیجریه
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی و حسابداری مالی
دانشگاه Afe Babalola University Ado-Ekiti
کلمات کلیدی استانداردهای بین المللی گزارشگری مالی، گزارش مالی، قابلیت مقایسه، کیفیت حسابداری، صورت های مالی بانک ها
کلمات کلیدی انگلیسی International Financial Reporting Standard, Financial reporting, comparability, accounting quality, Financial Statements of Banks
کد محصول E7988
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Introduction

Understanding the potential impact of IFRS on Banks Accounting process is critical to users (Bankers, Accountants, Auditors, Corporate management, investors, lenders, financial analysts, regulators) connected to Banks financial reporting. However, Accounting has severally been described as the language of business. This is simply because accounting focuses on identifying, classifying, summarizing and interpreting economic and other relevant information about reporting entities such that intended users of such information can make informed judgements. Through financial statements the overall well-being as well as the state of affair of organizations is communicated to stakeholders of all manners and kinds (Edirin & Edesiri 2016). International Financial Reporting Standards (IFRSs) are a set of Accounting Standards developed by International Accounting Standard Board (IASB) for the preparation and presentation of public financial statement. The primary objective of financial reporting based on IFRS is to provide high quality financial reporting information concerning economic entities primarily financial in nature, useful for economic decision making (FASB, IASB 2008.) International Financial Reporting Standards (IFRSs) is the set of accounting standards developed under a rigorous due diligence process and now used in more than 120 countries around the world including Australia, Brazil, Canada, the European states south Africa, Nigeria and many others. Accounting theory argues that the purpose of financial reporting is essentially to reduce information asymmetry between corporate managers and their related parties (Watts, 1977, Ball 2001) and financial reporting reduces information asymmetry by disclosing relevant and timely information (Jaggi & Low 2000) It is important to provide high quality financial reporting information because it will positively influence capital providers and other stakeholder in making investment, credit and similar resources allocation decision enhancing overall market efficiency (IASB, 2008; IASB, 2010). In Nigeria, the banking sector forms one of the pillars of economic development since this sector intermediate between the surplus and deficit sector of the economy thus stimulating and providing investment and economic growth and development (Umoren and Enang 2015) Increase in investment in the banking sector will lead to improved performance of the country, but for any meaningful investment to occur in the banking sector, quality accounting information regarding the performance of the banks are essential.

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