Corporate Governance and Voluntary Adoption of IFRS 8. A Study of Largest Firms in Nigeria

      Аннотация: This book was designed to examine empirically the relationship between corporate governance variables and the level of voluntary disclosure on IFRS 8 (operating segments), in the pre – IFRS adoption period in Nigeria. Following the transition from national standards (NGAAP) to International Financial Reporting Standards (IFRS) in 2012. Thus, this book presents extensive literature on corporate governance mechanisms (board of directors and audit committee) and financial reporting. The above aim become imperative since the objective of preparation and disseminating financial information is to provide users of such information with relevant and reliable information in making investment decision. Therefore voluntary disclosure is an interesting topic particularly on segment disclosure for investors and other users as there remain unanswered question regarding what motivates or influence managers to disclose information. This book serves as a valuable benchmark for comparison with other emerging nations in terms of the level of compliance to IFRS. Also provides greater insights into the interactions between corporate governance mechanisms and IFRS compliance.

Ключевые слова: corporate governance, IFRS, Disclosure