A PRE AND POST IFRS ANALYSIS OF CORPORATE GOVERNANCE AND FIRM PERFORMANCE IN NIGERIA

Igbineweka, Uyi Augustine (), Clement, E. Ozele and Atu, Osahenoma Wisdom ()
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Igbineweka, Uyi Augustine: Department of Accounting, Postal: Igbinedion University, Okada., https://www.afarng.org/jfafi/
Clement, E. Ozele: Department of Accounting, Postal: Igbinedion University, Okada., https://www.afarng.org/jfafi/
Atu, Osahenoma Wisdom: Audit Staff, Atu, Postal: Omimi Ejoor Osaretin and Co. (Chartered Accountants),, Benin City., https://www.afarng.org/jfafi/

Journal of Forensic Accounting & Fraud Investigation (JFAFI), 2021, vol. 6, issue 1, 169-191

Abstract: 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

Keywords: Board composition (BCOMP); Board size (BOS); International financial reporting Standard (IFRS); Return on asset (ROA). (search for similar items in EconPapers)
Date: 2021
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