CREATIVE ACCOUNTING IN ETHICS OF ACCOUNTING PRACTICES IN NIGERIA.; CHM

Department → Accountancy

Amount → ₦10,000.00

Abstract This study examined the place of creative accounting in ethics of accounting practices in Nigeria. The study specifically examined the reasons for creative accounting practices among banks operating in Nigeria, the effect of creative accounting on the performance of banks operating in Nigeria and also the effect of creative accounting practices on financial reporting quality of Nigerian banks. Data for the study were sourced through primary and secondary sources of data collection. The population of this study was made up of 237 employees of the sampled banks in Enugu metropolis. A sample size of 170 was determined using wimmer and Dominic sample size calculator. Data collected were analysed using tables and percentages with the help of SPSS statistical software. Hypotheses raised were tested using Pearson Correlation tool. Result of the analysis shows that Creative accounting practices has significant benefit on the operation of Nigerian banks. The study further shows that creative accounting has significant effect on the performance of banks operating in Nigeria. It equally discovered that creative accounting practices has significant effect on financial reporting quality of Nigerian banks.Based on the findings, the study recommends among others that The scope of choice of accounting methods can be reduced by limiting the number of accounting methods or by specifying circumstances in which each method should be used. This will enable a company choosing a method which produces the desired result in one year to be forced to maintain that choice in future circumstances regardless of the consequences.    




Get the Complete Project Material Now!!!

Contact Us On

We Offer The Following Services To Researchers All Over The World:. Sourcing Of Data,Analysis Of Data,Interpretation , Download Over 50,000 Project materials.We are the best when it comes to research materials, data analysis using:E-view, SPSS etc.
Call : 09068888164
Make An Appointment