采用国际财务报告准则后对公司财务报表影响的回顾:来自尼日利亚的证据

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摘要

商业运作的全球化迫使全球许多国家采用国际财务报告准则(IFRS)。然而,持续审查采用国际财务报告准则的影响对业务利益相关者和会计准则制定者来说是必要的。因此,本研究回顾了采用国际财务报告准则后对尼日利亚公司本地制作的财务报表的全球相关性的影响。本研究采用调查研究设计,利用第一手数据来源,通过问卷调查的方式获得反馈。样本的九十六(96)受访者包括四十八(48)名会计师和四十八(48)名会计讲师是有目的地选择基于他们的可用性。采用回归模型总结、方差分析(ANOVA)和Pearson相关等多元回归模型,使用Statistical Packages for Social Sciences version 20对5%显著水平下的数据进行分析。研究结果显示,方差分析的f统计量为正(4910.868),具有统计学意义(0.00 < 0.05)。因此,本研究得出结论:国际财务报告准则在其采用后通过增加所产生的会计信息量而产生积极影响;提高会计报告的质量,加强尼日利亚财务报表的全球相关性。该研究建议,那些尚未采用国际财务报告准则的公司应该这样做,以享受采用该准则的好处。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
A REVIEW OF AFTER INTERNATIONAL FINANCIAL REPORTING STANDARDS ADOPTION IMPACT ON FINANCIAL STATEMENTS OF COMPANIES: EVIDENCE FROM NIGERIA
Globalization of business operations has compelled many countries across the globe to adopt the International Financial Reporting Standards (IFRS). However, continuous review of the impact of IFRS adoption is imperative to business stakeholders and accounting standards setters. This study therefore, reviewed the impact of after adopting IFRS on the global relevance of the locally produced financial statements of companies in Nigeria. The study employed a survey research design and made use of primary source of data to obtain responses through the questionnaire. A sample of ninety-six (96) respondents comprising forty-eight (48) accountants and forty-eight (48) Accounting Lecturers was purposively selected based on their availability. Multiple regression models which include regression model summary, analysis of variances (ANOVA) and Pearson correlation were used to analysis the data at 5% level of significant using the Statistical Packages for Social Sciences version 20. Findings from the study revealed that the F-statistics of the ANOVA is positive (4910.868) and statistically significant (0.00 < 0.05.). The study therefore concluded that the IFRS, after its adoption exert positive impact by adding value to the volume of accounting information generated; improving the quality of accounting reports and enhancing global relevance of financial statements in Nigeria. The study recommended that those companies that are yet to migrate to IFRS should do so for them to enjoy the benefits of its adoption.
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