Tag Archives: board of internal revenue

revenue generation and collection

REVENUE GENERATION AND COLLECTION INTRODUTION: It has long been evident that personal income tax in Nigeria has remained the most unsatisfactory, disappointing and problematic of all the taxes in the tax system today. This is in spite of the fact that tax reforms has recently been a key element in …

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Adoption Of International Financial Reporting Standards And Earnings Management In Quoted Manufacturing Companies In Nigeria

ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND EARNINGS MANAGEMENT IN QUOTED MANUFACTURING COMPANIES IN NIGERIA ABSTRACT This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of Accounting …

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Awareness, Challenges And Adoption Of International Financial Reporting Standard For small And Medium Enterprises In North Central Nigeria

AWARENESS, CHALLENGES AND ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARD FOR SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA: IMPLICATIONS FOR FINANCIAL REPORTING QUALITY ABSTRACT Previous studies have paid little attention to the state of International Financial Reporting Standard (IFRS) awareness and adoption in North-Central geo-political zone of Nigeria. This study …

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