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A Pre And Post Ifrs Analysis Of Corporate Governance And Firm Performance In Nigeria

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The research work was embarked upon as it is necessary to analyze International Financial Reporting Standard (IFRS) at it Pre-existence and Post-existence in Nigeria and also running through it from its inception till recent time. The study makes use of the various variables: the descriptive statistics, correlation matrix, histogram normality test, trend and panel least square were carried out to find out the financial performance of banks in Nigeria. Thus the necessity for this article.The findings revealed that board size (BOS) and board composition (BCOMP) has no significant relationship with return on assets (ROA) in the pre IFRS and Post IFRS era. The policy implication is that using return on asset (ROA as a proxy in capturing firm's performance in Nigerian banks, board size is not a strong variable to rely on as it has no effect on firms' financial performance in the Pre and Post IFRS analysis

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  • Uyi Augustine , Igbineweka, & E. Ozele , Clement, & Osahenoma Wisdom, Atu,, 2021. "A Pre And Post Ifrs Analysis Of Corporate Governance And Firm Performance In Nigeria," Journal of Forensic Accounting & Fraud Investigation (JFAFI), Association of Forensic Accounting Researchers (AFAR), vol. 6(1), pages 169-191, January-J.
    • Handle: RePEc:ris:jfaafi:0039
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    1. Ruth O. Urhoghide Ph.D & Prof. F. O. I. Izedonmi, 2015. "An Empirical Investigation of Audit Fee Determinants in Nigeria," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 5(8), pages 48-58, August.
    2. Kabiru I. Dandago & Abdullahi Sani Rufai, 2014. "An examination into the Quality of Audited Financial Statements of Money Deposit Banks in Nigeria," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 145-156, January.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Ruth O. Urhoghide Ph.D & Prof. F. O. I. Izedonmi, 2015. "An Empirical Investigation of Audit Fee Determinants in Nigeria," International Journal of Business and Social Research, LAR Center Press, vol. 5(8), pages 48-58, August.
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