Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms
This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression techni...
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| Format: | Conference or Workshop Item |
| Language: | en |
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Elsevier Ltd.
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/13402/1/53.pdf https://repo.uum.edu.my/id/eprint/13402/ http://dx.doi.org/10.1016/j.sbspro.2014.11.091 |
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| _version_ | 1834415449169723392 |
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| author | Isa, Muhammad Aminu |
| author_facet | Isa, Muhammad Aminu |
| author_sort | Isa, Muhammad Aminu |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression technique was used for the analysis.Firms’ size and ownership concentration are found as predictors of accounting choice for non-current assets.In addition, the firms mainly choose income increasing strategy by the predominant use of cost model and firms with higher ownership concentration tend to use more of fair value model than income increasing strategy. |
| format | Conference or Workshop Item |
| id | my.uum.repo-13402 |
| institution | Universiti Utara Malaysia |
| language | en |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | my.uum.repo-134022016-04-18T01:09:58Z https://repo.uum.edu.my/id/eprint/13402/ Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms Isa, Muhammad Aminu HF5601 Accounting This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory.Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression technique was used for the analysis.Firms’ size and ownership concentration are found as predictors of accounting choice for non-current assets.In addition, the firms mainly choose income increasing strategy by the predominant use of cost model and firms with higher ownership concentration tend to use more of fair value model than income increasing strategy. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13402/1/53.pdf Isa, Muhammad Aminu (2014) Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.091 doi:10.1016/j.sbspro.2014.11.091 doi:10.1016/j.sbspro.2014.11.091 |
| spellingShingle | HF5601 Accounting Isa, Muhammad Aminu Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title | Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title_full | Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title_fullStr | Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title_full_unstemmed | Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title_short | Determinants of accounting choice of noncurrent assets at IFRS first adoption among Nigerian firms |
| title_sort | determinants of accounting choice of noncurrent assets at ifrs first adoption among nigerian firms |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13402/1/53.pdf https://repo.uum.edu.my/id/eprint/13402/ http://dx.doi.org/10.1016/j.sbspro.2014.11.091 |
| url_provider | http://repo.uum.edu.my/ |