This paper is an empirical investigation of the role of firm size and institutional ownership on
earnings management: Evidence from Nigerian quoted Firms for the period of 2000-2021 …

As public awareness on the role of corporations in sustaining both the immediate and future
generations grow over time, the need to think beyond profit maximization become more …

This study examines the relationship between the firm attributes and financial reporting
quality of listed consumer goods firms in Nigeria. The study employed secondary data …

This study was aimed at examining the effect of tax revenue management on growth
dynamics in the Nigerian economy, with specific emphasis on the contributions of Petroleum …

This study is based on the assessment of Tax Aggressiveness, Share Price, Return on
Assets as determinants of Earnings Management among quoted industrial and consumer …

The inflation accounting technique allows a business to show or have a sensible picture of
their gains due to present cost coordinates with present revenues. Thus, the effects of …

Research background: Inflation, a macroeconomic phenomenon, may lead to an inaccurate
presentation of financial data included in the financial statements, which otherwise should …

The aim of this research is to discover the opinions of the Lebanese banks regarding the
relevance of the fair value method. Furthermore, this study will provide an additional insight …

The study examined effect of off-balance sheet (non-financial) information disclosure (NFID)
on financial performance of quoted firms in the Nigerian industrial sector. The regressor is …

Öz Çalışmanın amacı, TMS 29 ve BOBİ FRS 25 Yüksek Enflasyonlu Ekonomilerde Finansal
Raporlama Standardı çerçevesinde enflasyon muhasebesi uygulamalarının …