Effect of Window Dressing Accounting and Quality of Corporate Reporting of Quoted Banks in Nigeria
Journal: International Journal of Trend in Scientific Research and Development (Vol.7, No. 2)Publication Date: 2023-04-10
Authors : Odogu Laime Isaac Okpobo Timinipre Joseph Obalakumo Anderson Pereowei;
Page : 377-385
Keywords : Income smoothing; off statement of financial position financing; window dressing;
Abstract
This research work focused on the relationship between Window Dressing accounting and quality of Corporate Reporting of Quoted Banks in Nigeria. Off statement of financial position financing, window dressing, are used as dimensions of window dressing accounting while relevance and faithful representation are used to measure quality of corporate reporting. The study applied ex post facto research design. Two research questions were raised for the study and two hypotheses were formulated. The statistical package for social science SPSS is used to test the hypotheses. The result showed that there is positive and correlative relationship between window dressing of accounts and quality of Corporate Reporting of Quoted Banks in Nigeria. The study therefore, among others, recommended that there should be one set of global financial reporting standard by all operators of financial statements which must be effectively monitored. More emphasis should be laid in the review of the standard. Odogu Laime Isaac | Okpobo Timinipre Joseph | Obalakumo Anderson Pereowei "Effect of Window Dressing Accounting and Quality of Corporate Reporting of Quoted Banks in Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-7 | Issue-2 , April 2023, URL: https://www.ijtsrd.com.com/papers/ijtsrd54027.pdf Paper URL: https://www.ijtsrd.com.com/management/accounting-and-finance/54027/effect-of-window-dressing-accounting-and-quality-of-corporate-reporting-of-quoted-banks-in-nigeria/odogu-laime-isaac
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