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Sparklyn Financial Reporting in Nigeria
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Financial Reporting in Nigeria

This page presents an excerpt of the research material, providing a comprehensive overview of the study. It includes the Preliminary Pages, Table of Contents, Abstract, Chapters One to Five, and References, making it accessible and informative for students, researchers, and other readers interested in the topic of this study. Acknowledgement is also included, expressing gratitude to the individuals, institutions, and resources that contributed to the successful completion of the research, with materials and information sourced from the online platform sparklyn.com.ng, which provided valuable academic support.

TABLE OF CONTENTS

PRELIMINARY PAGES

  • Title page
  • Approval page
  • Dedication
  • Acknowledgement
  • Table of Contents
  • Abstract

CHAPTER ONE

INTRODUCTION

    CHAPTER TWO

    LITERATURE REVIEW

    • 2.1 Introduction
    • 2.2 Conceptual Review
    • 2.3 Theoretical Framework
    • ⋮
    • 2.4 Empirical Studies
    • 2.5 Research Gaps
    • 2.6 Summary of Literature Review

    CHAPTER THREE

    RESEARCH METHODOLOGY

    • 3.1 Introduction
    • 3.2 Research Design
    • 3.3 Population of Study
    • 3.4 Sampling and Sampling Technique
    • 3.5 Validation of Research Instrument
    • 3.6 Method of Data Collection
    • 3.7 Method of Data Analysis
    • 3.8 Questionnaire Administration
    • 3.9 Ethical Consideration
    • 3.10 Statistical Analysis

    CHAPTER FOUR

    DATA ANALYSIS, RESULT AND DISCUSSION

    • 4.1 Introduction
    • 4.2 Presentation and Analysis of Data
    • 4.3 Re-statement of Research Questions
    • 4.4 Test of Hypotheses
    • 4.5 Discussion of Findings

    CHAPTER FIVE

    SUMMARY, CONCLUSION AND RECOMMENDATION

    • 5.1 Introduction
    • 5.2 Summary of Findings
    • 5.3 Conclusion
    • 5.4 Recommendation
    • 5.5 Suggestion for Further Study

    REFERENCES

    APPENDIX A - “QUESTIONNAIRE”

    ABSTRACT

    The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a fool for management decision. The problem does not lie on management decision per se but the financial market in general and public users as a whole.

    Thus the cord of this study is to find among other things need, avenue to get financial report, the likely, problem and their root cause eventual findings and analyses of research work, recommendations and possible solutions as regard to proper financial reporting in Nigeria

    The study follows the chronological order of first introducing the study, coupled with its evolution, objective, significance and likely problems to resolve elaborating on the scope of study and definitions of some teams used in the study.

    In the literature review of the study, the researchers try to extract the salient quality of the study.

    In carrying out the research, the researcher made used of personal interview, observation and collection of related literature in obtaining their information.

    Furthermore, analyses their finding, citing problems, their root cause, and the users of the financial reporting the regulatory bodies.

    Finally, in recognition of the obvious of the fact, the reveals as regard to the analyzed work recommendations were made and possible solutions suggested.

    CHAPTER ONE

    1.1 Introduction

    Financial reporting is principally concerned with the communication of financial Information relating directly or indirectly or indirectly to an enterprises resource, Obligations, earnings e.t.c.

    The principal reporting medium is normally financial statement financial statements are important measure of communicating for useful purpose. The usage of scare economic resources by an enterprise. As such, they need to contain all relevant information to be realized, and be reality understood by the well-informed reader.

    When different accounting treatment and disclosures are used for essentially the same transaction or when information is omitted, the chances of the information provided in the financial statements being misleading or maunders are insured. Although there may sometimes be good reasons for differences in accounting standards, principles, applications or disclosures that evolved at national level or otherwise over turn now with the introduction of MIDF and the level of public interest developing in financial reporting may be a good tome to look at our local reporting form an over all perspective.

    These issues of validity and credibility from the care of my of my topic “financial Reporting in Nigeria: problems and solution.” The objectives of my speech is to identify and define the problems in financial reporting in Nigeria at present and thereafter to offer or suggest solutions or recommendations. Thereon.

    In this regard, a brief over view of the evolution of financial reporting. Its objectives and the over all challenges facing if will be conducted.

    1.2 Objective Of The Study

    The need for information on which to base investment credit and similar decision underlies the objective of financial reporting. If information provided is not useful for decision making, there would be no benefits form providing it to set against related costs.

    The objectives issued by the U.S financial Accounting standard board (FASB) on financial reporting are as follows:

    1. Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making national investment, credit and similar decisions.
    2. The information should be Comprehensive to those who have a reasonable understanding of business and economic events.
    3. Financial reporting should proved information to help present and potential investors and creditors and the other users in assessing the account, firming and ascertaining of prospective cash receipts from cash out flows of a business ability to generate sufficient cash to meet existing obligations as and when due, reinvest in the business for further growth and pay dividends to shareholders.
    4. To assist existing and potential investors in assessing.
    5. To provide information about economic resource of an enterprise claims to those resources and the effect of transactions or economic events.
    6. To provide information about how enterprises obtain an utilizes cash resources about its borrowing and repayment of borrowing.
    7. Financial reporting should provide information about how management has to use the resources of the enterprise entrusted to it by owners of the business.
    8. Finally, financial reporting should provide information that is useful to management in making decision in the interest of the business.

    This seems fairly comprehensive definition to the objective of financial reporting. It of course leads us to the question of whether Nigeria financial reporting meets such objectives.

    …

    CHAPTER TWO

    LITERATURE REVIEW

    2.1 Introduction

    This chapter focuses on the review of related literature. A literature review presents current knowledge, as well as theoretical and methodological contributions, related to Financial Reporting in Nigeria. It documents the state of the art on the subject under study and provides a comprehensive survey of existing literature. In this research work the literature review includes the conceputal review, theoretical framework, the review of related literature …

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