ICAS Proceedings

ICAS Online Open-Access Proceedings Library

Muhammad Aminu Isa


Publication by same author

Year: 2014
Abstract: This study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory. Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression techn...
Download PDF: Link
Year: 2014
Abstract: This paper assesses the dimensions of IFRS transition roadmap information content and its adequacy in guiding IFRS transition in Nigeria. Data were generated through self-administered questionnaire on 140 accountants that yielded 75.71% usable responses. Descriptive statistics and regression were us...
Download PDF: Link

ICAS Online Proceedings Library