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Daniel Igene

Daniel Igene

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Earning Management in Listed Firms in Nigeria: The Place of Accounting Standards and Professional Ethics

Earning Management in Listed Firms in Nigeria: The Place of Accounting Standards and Professional Ethics

Uploaded by Daniel Igene

This study examine the place of accounting standards and professional ethics on Nigeria quoted firms as it relates to earnings management. The basic purpose of accounting standards is to facilitate the provision of financial information about entities to enable investor, analysts, creditors and the entities themselves to make informed decisions about the allocation of resources. Standards in Accounting are essential and of utmost importance and as such should not be ignored or neglected in accounting related businesses and literatures. This paper looks at the meaning and reasons for standards, international financial reporting standards (IFRS). The study also examine the effect of professional ethical accounting standards on quoted firms earnings management.

 
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