ABSTRACTIn this research
work titled “the effect of IFRS on corporate disclosuresâ€. Data for the study was sourced through
secondary data which includes journals and annual reports. The data was
analyzed using SPSS. The results as presented in the coeficiente revealed that
calculated t-statistics (t = 0.267) for ROA is less than tabulated t-statistics
at 0.05 level of significance (6.61). The regression equation also revealed
that earnings per share for 0.061 unit for every decrease in Nigerian ROA. The
relationship between ROA and EPS of the company is high, positive and
statistically significant at 0.05 level (r=0.999, p<0.05). The overall
regression model is statistically significant in terms of its overall goodness
of fit (f = 112.873, p < 0.05). As
a result of this the study accepts the alternative hypothesis meaning that
there is significant relationship between IFRS disclosure requirement and
earnings per share of Foreign Companies. The researcher found out that there is
significant relationship between IFRS disclosure requirement and earnings per
share of Foreign Companies. It was also observed that IFRS disclosure
requirement has significant effect on the dividend per share of Foreign
Companies. The researcher equally observed that IFRS disclosure requirement
influences the profitability of foreign companies. Based on the findings, the
researcher recommends that; There should be enlighten campaigns on the
potential impacts of adopting IFRS by the regulatory authorities presently in
Nigeria, since the effective date of implementation has been embarked upon. A rigorous
capacity building programs should be embarked upon by all regulatory bodies and
training institutions in order to provide the needed manpower for IFRS
implementation. Companies should prepare adequately on all fronts for the
implementation of IFRS. Companies should endeavour to use the opportunity
presented by the adoption of IFRS to improve their business process and
procedures. Companies that are required to adopt IFRS should also be involved
in capacity building by organizing conferences and seminars for members and
staff of the company on IFRS. Get the Complete Project Material Now!!!
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