Adegbite Tajudeen Adejare

Bio: Adegbite Tajudeen Adejare is an academic researcher. The author has contributed to research in topics: Private sector & International Financial Reporting Standards. The author has an hindex of 1, co-authored 1 publications receiving 23 citations.

Empirical Analysis of the Effect of International Financial Reporting Standards (IFRS) Adoption on Accounting Practices in Nigeria

Abstract: This study empirically analyses the effect of international financial reporting standards (IFRS) adoption on accounting practices in Nigeria. The study adopted personal interview and questionnaire methods as the major techniques for primary data collection. Data collected were analyzed using both descriptive such as tables, frequencies and percentages and inferential statistics of Chi-square and ANOVA respectively. The study concluded that that there is a strong positive relationship between the adoption of IFRS and financial performance due to cost reduction of an organisation. IFRS adoption improves business efficiency and productivity for effective business performance. The adoption of IFRS saves Multinational Corporations the expense of preparing more than one set of accounts for different national jurisdictions. It is recommended that the financial reporting practice in Nigeria should cut across the public and private sector to bring uniformity in accounting practice regarding annual preparation of financial reports to the owner of companies and other interested parties.

Similarities and Differences

Abstract: Compare your culture to one of the cultures discussed in this unit. On a sheet of paper, list the cultures you are comparing and make one column titled “similarities,” and a second column titled “differences.” Now, list as many similarities and differences between the two as you can think of. Are there more similarities or differences between the two cultures you selected? Have you ever met anyone from this culture? How can you use this information to build greater respect between cultures?

Intermediate Accounting I

Abstract: WileyPLUS Homework will be assigned using the WileyPLUS system. WileyPLUS also includes an electronic version of the text, additional problems and other resources you may find useful. Access codes for the WileyPLUS system can be used multiple times and should be valid for the life of the text edition. Some versions of the text come bundled with a WileyPLUS code. Access to WileyPLUS may also be purchased separately. You can register for WileyPLUS for a trial period, but at the end of the trial period you will be asked to supply a code or purchase access.

The impact of international financial reporting standards (ifrs) adoption on financial reporting practice in the nigerian banking sector

Abstract: At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the internationalisation of the adoption of the standards, as a panacea for curbing or mitigating these financial reporting infractions. Ranging from increased comparability to better decision making, the importance of IFRS cannot be over emphasised. It is to this end that this study evaluates the impact of IFRS on Financial Reporting Practices with focus on the Nigerian Banking Sector. The specific objective of this paper is to determine whether the quantitative differences in the financial reports prepared by Nigerian listed banks under NGAAP and IAS/IFRS are statistically significant or not. Secondary data were employed in this study. These data were gleaned from the annual reports of fourteen Nigerian listed banks. One hypothesis was developed and tested at five (5) per cent level of significance. Findings revealed that the quantitative differences in the financial reports prepared under NGAAP and IAS/IFRS are statistically significant. The study therefore concludes that IFRS have impacted on financial reporting in the Nigerian Banking sector.

A Comparative Approach to the Impact of IFRS (International Financial Reporting Standards) on the Performance of Banks in Nigeria

Abstract: ................................................................................... iii ÖZ............................................................................................... iv ACKNOWLEDGEMENT................................................................... v LIST OF TABLES...........................................................................viii LISTOF FIGURES........................................................................... ix LIST OF ABBREVIATIONS................................................................................... x 1INTRODUCTION........................................................................... 1 1.1 Background of the study................................................................................... 1 1.2 Statement of the problem.................................................................. 3 1.3 Research Questions...................................................................... 5 1.4 Aims and objectives of the study..................................................... 6 1.5 Structure of Thesis....................................................................... 6 2 LITERATURE REVIEW.................................................................. 7 2.1 Major distinction between NGAAP and IFRS.....................................14 3 NIGERIAN BANKING INDUSTRY..................................................15 3.2 Corporate governance and Nigerian banks........................................19 4 DATA AND METHODOLOGY........................................................21 4.1 Type and Source of Data...........................................................................21 4.2Methodology..............................................................................22 4.3 Data analysis...........................................................................23 4.4 Justification for the methodology used.............................................24 4.5 The variables...........................................................................24 5 EMPIRICAL RESULTS...................................................................27

The impact knowledge management processes on business performance via the role of accounting information quality as a mediating factor

Abstract: Purpose This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan. Design/methodology/approach Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan. Findings The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan. Originality/value This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.