- The Complete Research Material is averagely 65 pages long and it is in Ms Word Format, it has 1-5 Chapters.
- Major Attributes are Abstract, All Chapters, Figures, Appendix, References.
- Study Level: BTech, BSc, BEng, BA, HND, ND or NCE.
- Full Access Fee: ₦6,000
Get the complete project »
Abstract
This study examines the influence of Firm Attributes on Financial Information Quality of listed Deposit Money Bank in Nigeria. Firm Attributes were proxied with Economic Profit, Firm Size, Dividend, Leverage and Firm Growth, while Financial Information Quality was proxied with Discretionary Loan Loss Provision Model (Chang et al. 2008). The study employed the use of criteria to arrive at the sample size consisting of thirteen (13) listed Deposit Money Banks (DMB’s) in Nigeria out of twenty (20) listed DMB’s as contained in Nigeria Deposit Insurance Corporation’s Annual Report at 31stDecember 2012. Secondary data was extracted from the Audited annual reports of the sampled firms from 2006–2012. Both normality test and multicolinearity test were conducted to diagnose the result. The findings revealed that, all the firm attributes used in the study has positive and significant influence on the Financial Information Quality of listed Deposit Money Banks in Nigeria. Therefore it is recommended that the Listed Deposit Money Banks should strive to increase their Economic Profit, Total Asset, and have a consistent increase in dividend payment, while using considerable level of debt to finance the firm activities.
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
Financial information quality is a key concern for all investors and potential investors
in any organization. As posited by Biddle et al. (2009), financial information quality is termed as the precision with which financial reporting conveys information about the firm‟s operations, in particular its expected cash flows that inform equity investors. Their definition is consistent with the Financial Accounting Standards Board (FASB) Statement of Financial Accounting Concepts No. 1 (1978), which states that one objective of financial reporting is to inform present and potential investors in making rational investment decisions and in assessing the expected firm cash flows. Literature on stewardship accounting posits that an accounting number is deemed value relevant if it has a significant association with equity market value (Barth, Beaver, & Landsman, 2001), and could be used to estimate future returns (Beaver, 1968). Thus, if reported earnings are considered by investors to be value relevant and useful in estimating future returns, market value of shares and earnings should normally be related.
Corporate scandals in organization in the last decade and the collapse of big firms in recent years most especially Enron, Tyco, HealthSouth, Parmalat, WorldCom and Xerox around the world have raised concerns about financial information quality which led to the passage of Sarbanes–Oxley Act which had a focus on the financial aspects of corporate governance. The Nigeria Banking Sector was not also free of these said corporate scandals which led to the various reforms by Central Bank of Nigeria (CBN) that forced some of those affected banks out of Business.
You either get what you want or your money back. T&C Apply
You can find more project topics easily, just search
-
SIMILAR ACCOUNTING FINAL YEAR PROJECT RESEARCH TOPICS
-
1. THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) ON THE QUALITY OF FINANACIAL STATEMENTS ( A STUDY ON FIRST BANK NIGERIA PLC, UYO, AKWA...
» TABLE OF CONTENTS Title page … … … … … … … … … … … Declaration … … … … … … … … … … … Certification… … ...Continue Reading »Item Type & Format: Project Material - Ms Word | 75 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
2. THE STRATEGIES OF ENHANCING EFFECTIVE TEACHING AND LEARNING OF ACCOUNTING IN SECONDARY SCHOOL
» ABSTRACT The major purpose of this study was to determine the strategies for improving accounting education in secondary schools. Four research questi...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
3. EXCHANGE RATE VOLATILITY AND FOREIGN DIRECT INVESTMENT; EVIDENCE FROM FIVE SELECTED COUNTRIES IN SUB-SAHARAN AFRICA
» ABSTRACT Exchange rate volatility is an economic factor to investors in determining the direction of their investment therefore this research examines...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
4. AUDIT PERCEPTION GAP AND INTERNAL AUDIT EFFICIENCY (A CASE STUDY OF UYO LOCAL GOVERNMENT AREA)
» CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Auditing can be said to be as old as man where people has been required to account for their transact...Continue Reading »Item Type & Format: Project Material - Ms Word | 69 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
5. THE IMPACT COSTING TECHNIQUES ON A PROFITABILITY OF A MANUFACTURING COMPANY (A CASE STUDY OF DANGOTE FLOUR MILLS PLC, CALABAR)
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The primary goal of a business concern, its production of goods and services and sell them in a p...Continue Reading »Item Type & Format: Project Material - Ms Word | 66 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
6. THE IMPACT OF ORGANIZATIONAL CULTURE ON EFFECTIVE EMPLOYEES’ PERFORMANCE TOWARDS THE ATTAINMENT OF THE ORGANIZATION GOALS
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Organizational culture refers to a system of shared assumptions, values, and beliefs that show pe...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
7. APPLICATION OF BUDGETING AND BUDGETARY CONTROL OF NON PROFIT MAKING ORGANIZATION
» CHAPTER ONE INTRODUCTION 1.1 OVERVIEW OF THE STUDY The origin of budgeting could be traced to the cradle of civilization where Joseph according to the...Continue Reading »Item Type & Format: Project Material - Ms Word | 109 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
8. FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION
» ABSTRACT This study was intended to evaluate the extent to which forensic accounting can be used as a tool in fraud detection. This study was guided b...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
9. THE IMPACT OF EFFECTIVE LEADERSHIP STYLE IN STIMULATING EMPLOYEES JOB PERFORMANCE
» CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Every organization becomes what it is largely because of her leader. This explains why in any...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT
-
10. THE ROLE OF EXTERNAL AUDITOR IN ENSURING EFFECTIVE ACCOUNTABILITY (A CASE STUDY OF BETA GLASS PLC, UGHELLI)
» CHAPTER ONE INTRODUCTION 1.1 Background of the Study The importance of examine of the role of external auditors in ensuring effective accountability c...Continue Reading »Item Type & Format: Project Material - Ms Word | 52 pages | Instant Download | Chapter 1-5 | ACCOUNTING DEPARTMENT