The Adoption of IFRS and Earnings Quality of Financial Statements of Nigerian Breweries Plc: Generalized Linear Model Approach

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dc.contributor.authorOjedele, Mofoluwaso Iyabode
dc.date.accessioned2023-06-14T18:40:00Z
dc.date.available2023-06-14T18:40:00Z
dc.date.issued2021
dc.description.abstractThe adoption of IFRS is expected to improve the earnings quality of firms that adopt them. It is against this background that this study investigated how the adoption of IFRS has affected earnings quality of Nigerian Breweries Plc. The company was selected because of its importance to the Nigerian economy. The 18 -year research period (2003 – 2020) was divided equally between (2003 – 2011) Pre- IFRS period (9 years) and (2012 – 2020) Post – IFRS period (9 years). Data on share price and Earnings per Share used to calculate earnings yield and change in earnings yield used to proxy earnings quality were sourced from the published financial statements of the company. Findings from Generalized Linear Model revealed no improvement in the earnings quality of the company after the adoption. Findings further showed that the company faced a lot of macro and micro economic challenges that affected its operating performances during the research period. The study therefore recommends to government to address those ident fied challenges because of the importance of the industry to the Nigerian economy.
dc.identifier.urihttps://repository.run.edu.ng/handle/123456789/3777
dc.language.isoen
dc.publisherJournal of Economics, Finance and Management Studies
dc.relation.ispartofseriesVol. 4 Issue 09
dc.titleThe Adoption of IFRS and Earnings Quality of Financial Statements of Nigerian Breweries Plc: Generalized Linear Model Approach
dc.typeArticle
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