投资者保护在尼日利亚上市公司实施国际财务报告准则与盈余反应系数关系中的作用

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2023-04-07 DOI:10.47747/jat.v2i3.1078

S. Beredugo

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引用次数: 0

摘要

本研究感兴趣的是揭示在国际财务报告准则环境下投资者保护对盈余反应的有效性。这是因为投资者在做决定时，除了考虑收益外，还会考虑有关投资者保护的信息。然而，在公司的年度报告中，这个罕见的变量通常被轻描淡写地对待。本研究评估了国际财务报告准则规定与投资者保护对尼日利亚上市公司盈余反应系数的交互影响。本研究采用历史描述性研究设计和内容分析研究设计。这是对尼日利亚46家上市公司进行的，时间为6年(2013年至2018年)。本研究数据采用偏最小二乘法进行分析。研究发现，在国际财务报告准则环境下，强有力的投资者保护对ERC的调节作用有所改善。因此，建议在尼日利亚证券交易所上市的公司必须改善对投资者的保护，以促进在国际财务报告准则环境下的高收益反应系数

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Role of Investors' Protection On The Relationship Between International Financial Reporting Standards Implementation And Earnings Response Coefficient Of Listed Companies In Nigeria

This study was interested in unraveling the efficacy of investors’ protection on earnings response in an IFRS environment. This is because investors still consider information on investors’ protection besides earnings in taking their decisions. Yet, this rare variable is usually treated with laxity in the firms’ annual reports. The study assessed the interactive effects between IFRS provisions and investors' protection on the Earnings Response Coefficient of listed companies in Nigerian. This study adopted historical-descriptive research design and content analysis research designs. This was conducted using forty six listed companies in Nigerian covering the period of 6 years (2013 to 2018). The data of the study was analyzed using the Partial Least Square. It was discovered that ERC improves with the moderating effect of strong investors’ protection in an IFRS environment. It is therefore recommended that firms listed in the Nigerian stock exchange should as a result of necessity improve on their investors' protection in order to promote a high earnings response coefficient under an IFRS environment

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.