文章基本信息

标题：Determinants of Accounting Choice of Noncurrent Assets at IFRS First Adoption Among Nigerian Firms
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作者：Muhammad Aminu Isa ; Muhammad Aminu Isa
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：378-383
DOI：10.1016/j.sbspro.2014.11.091
语种：English
出版社：Elsevier
摘要：AbstractThis study examines the determinants of accounting choices for noncurrent assets by Nigerian firms at IFRS first adoption within the framework of positive accounting theory. Data were randomly collected from the annual reports of thirty firms that met the adoption target of 2012 and regression technique was used for the analysis. Firms’ size and ownership concentration are found as predictors of accounting choice for non-current assets. In addition, the firms mainly choose income increasing strategy by the predominant use of cost model and firms with higher ownership concentration tend to use more of fair value model than income increasing strategy.
关键词：Non-current assets;IFRS first adoption;accounting choice;positive accounting theory