Matches in SemOpenAlex for { <https://semopenalex.org/work/W3147926677> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W3147926677 abstract "This paper seeks to determine the level of compliance of Nigerian banks to the requirements of Statement of Accounting Standard No 6 (Extraordinary Items and Prior Year Adjustments) issued by the Nigerian Accounting Standards Board (NASB) to harmonise how income and expenses from unusual transaction are treated in the financial statements using randomly selected banks. Annual reports of those banks are obtained and analyzed. The tools of analysis employed include Averages and overall Compliance indices. Of the ten requirements used in the study, three banks fully applied all of them while the three other requirements were breached by two banks. In overall Compliance indices of 0.94 are found. The indices though acceptable cannot be said to mean full compliance. the paper therefore, recommends that regulatory authorities should intensify efforts towards enhancing the ability of the firms to conform with the reporting requirements. This will certainly go along way in fostering better financial reporting Nigerian firms." @default.
- W3147926677 created "2021-04-13" @default.
- W3147926677 creator A5063272188 @default.
- W3147926677 date "2005-06-24" @default.
- W3147926677 modified "2023-09-23" @default.
- W3147926677 title "Assessment of Compliance to Accounting Standards on Extraordinary Items and Prior Year Adjustments by Quoted Companies in Nigeria" @default.
- W3147926677 hasPublicationYear "2005" @default.
- W3147926677 type Work @default.
- W3147926677 sameAs 3147926677 @default.
- W3147926677 citedByCount "0" @default.
- W3147926677 crossrefType "posted-content" @default.
- W3147926677 hasAuthorship W3147926677A5063272188 @default.
- W3147926677 hasConcept C121955636 @default.
- W3147926677 hasConcept C128769094 @default.
- W3147926677 hasConcept C144133560 @default.
- W3147926677 hasConcept C15744967 @default.
- W3147926677 hasConcept C163867264 @default.
- W3147926677 hasConcept C183206440 @default.
- W3147926677 hasConcept C199360897 @default.
- W3147926677 hasConcept C199521495 @default.
- W3147926677 hasConcept C2780015409 @default.
- W3147926677 hasConcept C2781027943 @default.
- W3147926677 hasConcept C2781460075 @default.
- W3147926677 hasConcept C41008148 @default.
- W3147926677 hasConcept C544937707 @default.
- W3147926677 hasConcept C75949130 @default.
- W3147926677 hasConcept C77805123 @default.
- W3147926677 hasConceptScore W3147926677C121955636 @default.
- W3147926677 hasConceptScore W3147926677C128769094 @default.
- W3147926677 hasConceptScore W3147926677C144133560 @default.
- W3147926677 hasConceptScore W3147926677C15744967 @default.
- W3147926677 hasConceptScore W3147926677C163867264 @default.
- W3147926677 hasConceptScore W3147926677C183206440 @default.
- W3147926677 hasConceptScore W3147926677C199360897 @default.
- W3147926677 hasConceptScore W3147926677C199521495 @default.
- W3147926677 hasConceptScore W3147926677C2780015409 @default.
- W3147926677 hasConceptScore W3147926677C2781027943 @default.
- W3147926677 hasConceptScore W3147926677C2781460075 @default.
- W3147926677 hasConceptScore W3147926677C41008148 @default.
- W3147926677 hasConceptScore W3147926677C544937707 @default.
- W3147926677 hasConceptScore W3147926677C75949130 @default.
- W3147926677 hasConceptScore W3147926677C77805123 @default.
- W3147926677 hasLocation W31479266771 @default.
- W3147926677 hasOpenAccess W3147926677 @default.
- W3147926677 hasPrimaryLocation W31479266771 @default.
- W3147926677 hasRelatedWork W1484287831 @default.
- W3147926677 hasRelatedWork W1526514911 @default.
- W3147926677 hasRelatedWork W1541287716 @default.
- W3147926677 hasRelatedWork W1608391639 @default.
- W3147926677 hasRelatedWork W1682831016 @default.
- W3147926677 hasRelatedWork W2066911590 @default.
- W3147926677 hasRelatedWork W2163998792 @default.
- W3147926677 hasRelatedWork W2234315406 @default.
- W3147926677 hasRelatedWork W2296442359 @default.
- W3147926677 hasRelatedWork W2320876288 @default.
- W3147926677 hasRelatedWork W2368554433 @default.
- W3147926677 hasRelatedWork W2412019192 @default.
- W3147926677 hasRelatedWork W2593969734 @default.
- W3147926677 hasRelatedWork W2612776256 @default.
- W3147926677 hasRelatedWork W2948532000 @default.
- W3147926677 hasRelatedWork W3028683337 @default.
- W3147926677 hasRelatedWork W3084169879 @default.
- W3147926677 hasRelatedWork W68882078 @default.
- W3147926677 hasRelatedWork W1780728136 @default.
- W3147926677 hasRelatedWork W2186570058 @default.
- W3147926677 isParatext "false" @default.
- W3147926677 isRetracted "false" @default.
- W3147926677 magId "3147926677" @default.
- W3147926677 workType "article" @default.