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Adoption of International Financial Reporting Standards and Earnings Quality in Listed Deposit Money Banks in Nigeria

机译：在尼日利亚上市存款货币银行的国际财务报告标准和盈利质量采用

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Published accounting information in financial statements is required to provide various users-shareholders, employees, suppliers, creditors, financial analysts, stockbrokers and government agencies-with timely and reliable information useful for making prudent, effective and efficient decisions. The widespread failure in the financial information quality has created the need to improve the financial information quality and to strengthen the control of managers by setting up good firm structures. This paper investigates firm attributes from the perspective of structure, monitoring, performance elements and the quality of earnings of listed deposit money banks in Nigeria. The study adopted correlational research design with balanced panel data of 14 banks as sample of the study using multiple regression as a tool of analysis. The result reveals that firms attributes (leverage, profitability, liquidity, bank size and bank growth) has as significant influence on earnings quality of listed deposit money banks in Nigeria after the adoption of IFRS, while the pre period shows that the selected firm attributes has no significant impact on earnings quality. It is therefore concluded that the adoption of IFRS is right and timely.
机译：提供财务报表中的会计信息，以提供各种用户 - 股东，员工，供应商，债权人，金融分析师，股票经纪和政府机构 - 具有及时可靠的信息，可用于做出审慎，有效和有效的决策。金融信息质量的广泛失败创造了提高财务信息质量的必要性，并通过建立良好的公司结构来加强管理者的控制。本文调查了尼日利亚上市上市存款货币银行的结构，监测，绩效要素和盈利质量的角度。该研究采用了与14个银行的平衡面板数据的相关研究设计，作为使用多元回归作为分析工具的研究样本。结果表明，在国际财务报告准则之后，企业属性（利用，盈利，流动性，银行规模和银行规模和银行增长）对尼日利亚的上市存款金钱银行的盈利质量产生重大影响，而前期则表明所选公司属性有对盈利质量没有重大影响。因此，得出结论，IFRS的采用是正确的及时的。

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