文章基本信息

标题：Impact of Regulatory Framework and Environmental Factors on Accounting Practices by Firms in Nigeria
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作者：Abdulkadir Madawaki ; Abdulkadir Madawaki
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：164
页码：282-290
DOI：10.1016/j.sbspro.2014.11.078
语种：English
出版社：Elsevier
摘要：AbstractThis paper looked at development of accounting practice in Nigeria and analyzes how the country's economic, taxation, and other factors affect the development of financial accounting regulations in Nigeria. The study observed that political issues, privatization and capital market growth brought about several reforms that have improved financial reporting and disclosure requirements in Nigeria. The study suggests the strengthening the capacity of accounting regulatory bodies for monitoring and enforcing accounting standards, and building the capacity of accounting professional bodies to build the confidence of stakeholders in the accounting function and to inspire potential investors.
关键词：Accounting development;accounting regulation;environmental factors;Nigerian firms;