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Ifrs 15 adoption, corporate governance and earnings management
A thesis submitted to the department of accounting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfilment of the requirement for the award of a degree in master of science accounting and finance
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| Format: | Thesis |
| Language: | English |
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KNUST
2024
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| _version_ | 1867613133718159360 |
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| access_status_str | Open Access |
| author | Akese-Sarquah Ebenezer |
| author_browse | Akese-Sarquah Ebenezer |
| author_facet | Akese-Sarquah Ebenezer |
| author_sort | Akese-Sarquah Ebenezer |
| collection | Thesis |
| description | A thesis submitted to the department of accounting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfilment of the requirement for the award of a degree in master of science accounting and finance |
| format | Thesis |
| id | oai:ir.knust.edu.gh:123456789/15055 |
| institution | KNUST (Ghana) |
| language | English |
| last_indexed | 2026-06-10T12:31:18.486Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| publisher | KNUST |
| publisherStr | KNUST |
| record_format | dspace |
| source_str | KNUSTSpace — Kwame Nkrumah University of Science & Technology (Ghana) |
| spelling | oai:ir.knust.edu.gh:123456789/15055 Ifrs 15 adoption, corporate governance and earnings management Akese-Sarquah Ebenezer A thesis submitted to the department of accounting and finance, kwame nkrumah university of science and technology, kumasi in partial fulfilment of the requirement for the award of a degree in master of science accounting and finance International Financial Reporting Standard (IFRSs) are developed by the IASB to enhance financial reporting quality. Extent literature suggests that earnings management is one of the key determinants of financial reporting quality. However, previous studies documented inconclusive findings about the effect of IFRS adoption on EM. Thus, this study investigates the relationship between IFRS 15 adoption, and EM of listed firms in Ghana. Moreover, the study also examines the relationship between corporate governance (CG) and EM. Panel data estimation techniques including the random effect models arrived at through the Hausman test are used to analyze 130 firm-year observations for the period 2012 to 2021. Generally, the empirical results show that IFRS 15 Adoption has a positive relationship with earnings management. Also, Board size, a proxy for corporate governance is positively associated with earnings management and statistically significant and lastly the final proxy for corporates thus board independence has an inverse relationship with earnings management. Based on this, the study recommended that firms should pay special attention to maximizing board size, enhancing return on assets, and upholding compliance with IFRS 15 criteria for accurate financial reporting. 2024-01-12T09:59:21Z 2024-01-12T09:59:21Z 2023 Thesis https://ir.knust.edu.gh/handle/123456789/15055 en application/pdf KNUST |
| spellingShingle | Akese-Sarquah Ebenezer Ifrs 15 adoption, corporate governance and earnings management |
| title | Ifrs 15 adoption, corporate governance and earnings management |
| title_full | Ifrs 15 adoption, corporate governance and earnings management |
| title_fullStr | Ifrs 15 adoption, corporate governance and earnings management |
| title_full_unstemmed | Ifrs 15 adoption, corporate governance and earnings management |
| title_short | Ifrs 15 adoption, corporate governance and earnings management |
| title_sort | ifrs 15 adoption corporate governance and earnings management |
| url | https://ir.knust.edu.gh/handle/123456789/15055 |
| work_keys_str_mv | AT akesesarquahebenezer ifrs15adoptioncorporategovernanceandearningsmanagement |