THE EFFECT OF IFRS ON CORPORATE DISCLOSURES ; CHM

Department → Accountancy

Amount → ₦10,000.00

ABSTRACT In this research work titled “the effect of IFRS on corporate disclosures”.  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.  
 




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