The Impact of International Financial Reporting Standards (IFRSs) Adoption on Financial Reporting Practice in the Nigerian Banking Sector

作者：Taibat A. Atoyebi, Adikwu Joseph Simon · 发表于：Journal of Accounting Finance and Auditing Studies · 年份：2018 · DOI：10.56578/jafas040309 · 被引用次数：10 · 研究领域：Auditing, Earnings Management, Governance、Financial Reporting and Valuation Research、Financial Markets and Investment Strategies

The adoption of International Financial Reporting Standards (IFRSs) in different countries of the world has become a contemporary issue especially with respect to the reliability of financial statements.The study examined the impact of valuation of Loan Loss Provisions (LLPs) on earnings management and capital management during the pre and post-adoption of IFRS for listed deposit money banks (DMBs) in Nigeria.Using an Ex-post facto research design approach, this study utilised secondary data extracted from annual reports and accounts of fifteen (15) DMBs for the period of ten (10) years from 2006 -2016.The results from the use of multiple regression analysis revealed a significant positive relationship between LLPs and earnings management for both pre and post-IFRS adoption.Furthermore, the study also found a positive insignificant relationship between LLPs and capital management for both pre and post IFRS adoption. Key:*LLP: Loan loss provision.*EBT: Earnings before Taxes.*MCAR: is the ratio of actual regulatory capital (Tier 1 capital) before loan loss reserve to minimum