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Muhammad Mustapha Bagudo,Kamarul Bahrain Bin Abdul Manaf,Rokiah Bt. Ishak
Pág. 101 - 104
The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria. Data is hand collected from 154 companies that mandatorily adopted IFRS in th...
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Adamu Garba Zango,Hasnah Kamardin,Rokiah Ishak
Pág. 55 - 61
This study compares three models: pooled OLS, fixed effect and panel EGLS random effects to examine the impact of corporate governance characteristics and IFRS7 financial instruments disclosure of 14 listed banks on the Nigerian Stock Exchange from 2008 ...
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Rokiah Ishak,Noor Afza Amran,Kamarul Bahrain Abdul Manaf
Pág. 342 - 345
The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public List...
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Muhammad Musa Tsagem,Norhani Aripin,Rokiah Ishak
Pág. 77 - 83
This paper aims to investigate the impact of working capital management, family ownership and board size on the profitability of small and medium-sized entities in Nigeria. The panel data regression analysis is employed using financial reports of 47 SMEs...
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