IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL
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IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL
PROJECT TOPICS AND MATERIALS ON IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL
ABSTRACT
The study examine impact of IFRS disclosures on
organizational performance,
the study has the following objectives, To
examine the impact of IFRS disclosures on organizational performance, To
examine the level of compliance with the IFRS disclosure principles by
companies in Nigeria, To identify the problems associated with IFRS disclosure
in organizations in Nigeria.
Concerning
methodology for this
study, data was obtained from primary source that is questionnaire and
secondary source. The collected questionnaire was
administered randomly on selected staff of the Ministry of Finance and some
members of the public. This study employed the use of survey research design. The
design was suitable for the study as the study sought to examine the impact of
IFRS disclosures on organizational performance using Ministry of housing and
works, Akwa Ibom State as a case study. The population of this study consisted
of eighty two (82) staff of the ministry of works and housing, Uyo, AkwaIbom
State. As a result of the inability of the researcher to effectively study the
whole staff strength (population) of the organisation, a representative number
was chosen as the sample size population. Sixty eight (68) staff was used as
the sample size. Tables and simple percentage was used as technique of
analyzing the research questions while chi-square was used to test the research
hypotheses. All the tests were conducted at 0.05 level of significance. The decision to either reject or
accept the null hypothesis (Ho) was reached.
The study
has the following findings; IFRS disclosures are beneficial
to companies. Most companies comply with IFRS disclosure. There is a
significant relationship between IFRS disclosure and organizational
performance. There are problems associated with IFRS disclosure in Nigeria. There
is a high level of IFRS disclosure in Nigeria.
Outcome of this study will educate business
managers on the impact (negative and positive) of IFRS disclosure on
organizational performance in Nigeria.
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The study examine impact of IFRS disclosures on organizational performance, the study has the following objectives, To examine the impact of IFRS disclosures on organizational performance, To examine the level of compliance with the IFRS disclosure principles by companies in Nigeria. As the business world becomes closer in its financial and trade ties, many countries are moving towards International Financial Reporting Standards (IFRS), common accounting rules that define how transactions should be reported and what information should be disclosed in financial statements (IASB, 2007)... accounting project topics
IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL