Effect Of International Financial Reporting Standards Adoption On Earnings Quality Of Listed Conglomerate Firms In Nigeria

Table of Content

Chapter One: Introduction

Introduction

• 1.1 Background to the Study
• 1.2 Statement of the Problem
• 1.3 Research Questions
• 1.4 Objectives of the Study
• 1.5 Research Hypotheses
• 1.6 Scope of the Study
• 1.7 Significance of the Study

Chapter Two: Literature Review

Literature Review

• 2.1 Introduction
• 2.2 Conceptual Review
• 2.2.1 International Financial Reporting Standards (IFRS)
• 2.2.2 Concept of Earnings Quality
• 2.2.3 Measurement of Earnings Quality
• 2.3 Review of Empirical Studies
• 2.3.1 IFRS Adoption and Earnings Persistence
• 2.3.2 IFRS Adoption and Earnings Predictability
• 2.3.3 IFRS Adoption and Earnings Management towards Small Profit Targets
• 2.4 Theoretical Framework
• 2.4.1 Signaling Theory
• 2.4.2 Stewardship Theory
• 2.4.3 Prospect Theory

Chapter Three: Research Methodology

Research Methodology

• 3.1 Introduction
• 3.2 Research Design
• 3.3 Population and Sample of the Study
• 3.4 Source and Method of Data Collection
• 3.5 Techniques of Data Analysis
• 3.6 Model Specification
• 3.7 Variables Measurement

Chapter Four: Data Presentation, Analysis and Interpretation

Data Presentation, Analysis and Interpretation

• 4.1 Introduction
• 4.2 Descriptive Statistics
• 4.3 Correlation Analysis
• 4.4 Post-Estimation Tests
• 4.5 Regression Results
• 4.6 Test of Hypotheses
• 4.7 Discussion of Findings
• 4.8 Implications of Findings

Chapter Five: Summary, Conclusion and Recommendations

Summary, Conclusion and Recommendations

• 5.1 Summary
• 5.2 Conclusion
• 5.3 Recommendations
• 5.4 Limitations of the Study
• 5.5 Suggestions for Further Research

References

• References

Appendices

• Appendices

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