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A Correlational Study of the Influen...

Onyekwena, Ifeanyi David.

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A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries.

Record Type:	Electronic resources : Monograph/item
Title/Author:	A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries./
Author:	Onyekwena, Ifeanyi David.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2017,
Description:	121 p.
Notes:	Source: Dissertation Abstracts International, Volume: 78-08(E), Section: A.
Contained By:	Dissertation Abstracts International78-08A(E).
Subject:	Banking. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10259522
ISBN:	9781369656039

A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries.
Onyekwena, Ifeanyi David.

A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries. - Ann Arbor : ProQuest Dissertations & Theses, 2017 - 121 p.

Source: Dissertation Abstracts International, Volume: 78-08(E), Section: A.

Thesis (D.B.A.)--Northcentral University, 2017.

The topic for this study was the phenomenon of income smoothing as a strategy for earnings management in banks and financial institutions. The general problem of the study was that income smoothing was a form of earnings manipulation and could lead to fraud. Moreover, the specific problem was that it was unknown how the International Financial Reporting Standards (IFRS), in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practice among financial institutions and banks; having said that, there was yet to be a formal attempt at quantifying and understanding how the IFRS and the practices it ushered in could regulate income smoothing and earnings management among financial and banking institutions, as well as its effect on the quality of financial statements presented by such firms. To address this problem, the purpose of this study was to explore how the IFRS, in its ushering of higher financial reporting quality, could influence the level of remediation and accounting practices among financial institutions and banks. In line with the problem and purpose of the study, a correlational quantitative study was the research design used. Data were gathered from banks or financial institutions listed in the NYSE since 2000. Multiple linear regressions were used to analyze the data gathered. The results of the regression analysis supported the alternative hypothesis that earnings from tangible assets categorized as plant and equipment used for production in the year of investigation as influenced by the IFRS significantly influence in minimizing the rate to which firms' engage in earnings management. This research provides understanding into how earnings management has collaboratively influenced the reported financials of the 100 NYSE-listed companies that partook in this study.

ISBN: 9781369656039Subjects--Topical Terms:

1557594
Banking.

A Correlational Study of the Influence of the International Financial Reporting Standards on Remediation and Accounting Practice in Banking and Finance Industries.
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