THE EFFECTS OF IFRS COMPLIANCE ON EARNINGS REPORTING QUALITY OF FINANCIAL FIRMS IN GHANA
Published In: 9TH INTERNATIONAL CONFERENCE ON ADVANCES IN ECONOMICS, SOCIAL SCIENCE AND HUMAN BEHAVIOUR STUDY
Author(s): IBRAHIM BEDIA , MOHAMMED AMIDUA , PATIENCE ABORA , WILLIAM COFFIEA
Abstract: Purpose: We investigate whether compliance with International Financial Reporting Standards (IFRS) is associated with earnings reporting quality of financial firms operating in Ghana. Our paper is based on the premise that complying with International Financial Reporting Standards reflects the combined effects of the financial reporting framework of applying the standards, their interpretation and enforcement. Methodology: With sample size of 51 financial firms made up of both listed and non-listed firms, we modelled earnings reporting quality as a function of IFRS compliance and relevant control variables using dichotomous logistic regression. Findings: Contrary to our hypothesis, IFRS compliance has a positive coefficient with our earnings management proxy for reporting quality. The positive coefficient infers higher earnings management and thus, lower earnings reporting quality with the new reporting standards. Our result suggests that the application of IFRS does not necessarily im
- Publication Date: 21-Jul-2019
- DOI: 10.15224/978-1-63248-175-7-10
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2D NUMERICAL ANALYSIS OF DEFORMATIONS IN DIAPHRAGM WALL SUPPORTED BY HORIZONTAL STRUTS
Published In: 9TH INTERNATIONAL CONFERENCE ON ADVANCES IN CIVIL, STRUCTURAL AND MECHANICAL ENGINEERING
Author(s): IMTIAZ , H , KHAN , Z , MAHMOOD , H , NASEER
Abstract: Deep excavations are becoming quite common in urban areas due to limited spaces and construction of multi-story buildings, burrows and underground storage spaces. Such excavations require special consideration due to the nearby constructions and structures. Construction work requires ground excavation with vertical cuts. The faces of the cuts need to be protected by short-term bracing mechanism to lessen the excavation area, maintain excavation stability, and to certify that movements will not cause damage to neighboring structures or to utilities in the surrounding ground. Besides, excavation support is an issue of extraordinary significance to construction safety due to the threats to life posed by earth collapse, in addition to their major influence on profitability, speed, and quality of construction projects. Due to the excavation, lateral movement of soil will occur which results in failure of neighboring structures. This paper specifically focusses on the application of struts a
- Publication Date: 21-Jul-2019
- DOI: 10.15224/978-1-63248-173-3-01
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