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Assessing the Nature of International Financial Reporting Standards (IFRS) System in Public Organizations

Orajaka Ugochukwu and Ezeliora Mmaduabuchi Martin

International Journal of Academic Research in Business and Social Sciences, 2015, vol. 5, issue 3, 32-49

Abstract: The study assessing the Nature of International Financial Reporting Standards (IFRS) system in Public organizations in Anambra state, Nigeria. The data was collected through questionnaires and secondary sources of data. It was analyzed using correlations and goodness of fit tests. The results show that it has high significance value thereby accepting the testing hypotheses. However, the results were recommended for wider use and applicability in public organizations, specifically in anambra state, Nigeria.

Keywords: Financial Reporting; IFRS; Banks; GAAP; Goodness of Fit; Significance Level and Correlations (search for similar items in EconPapers)
Date: 2015
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