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Modelling the Impact of International Financial Reporting Standard On Corporate Performance (A Study of Some Selected Banks in Nigeria)
Current Issue
Volume 2, 2015
Issue 4 (July)
Pages: 42-49   |   Vol. 2, No. 4, July 2015   |   Follow on         
Paper in PDF Downloads: 35   Since Aug. 28, 2015 Views: 1886   Since Aug. 28, 2015
Authors
[1]
Ugochukwu Orajaka, Economics Department, Faculty of Social Sciences, Anambra State University, Igbariam Campus, Anambra State, Nigeria.
Abstract
The research work was based on the modelling of the effect of IFRS on corporate performance in private organizations. The case studies of this work were first bank Nig. Plc, Diamond bank Nig. PLC, zenith bank, Fidelity bank Nig. Plc and United bank of Africa. The data were collected based on the research questions and the annual report of the selected case study banks. Descriptive research design was used in this research project. The aim of the research design is the desire to simplify the complex issue of the modelling of the impact of IFRS on corporate performance for a better understanding. However, the sources of data used for this research is secondary data. The descriptive method was used to analyze the data generated for the research. Regression models were developed to model the corporate performance of some selected private companies. From the findings the researcher observed that there is a need to model the corporate performance of some selected organizations. Based on the above findings the researcher made recommendations that will help to improve the financial system.
Keywords
Liquidity, Earnings Per Share, Financial Reports, IFRS, Regression Analysis, Return on Investment (ROI) and Profitability
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