Efficacy of Intelligent Knowledge Management Algorithms on Financial Reporting Quality in Nigerian Listed Companies

EasyChair Preprint 5985

Abstract

Due to the importance of corporate governance, many countries all over the world are obliged to improve on their financial reporting practices and Nigeria is not an exception. As part of its effort to strengthen corporate governance practices, this paper focuses on the adoption of International Financial Reporting Standards enhance financial reporting quality through efficient Intelligent Knowledge Management Algorithms. Thus, the fundamental theoretical justification is that the fear of reputational injury and litigation risk that might arise from financial statement failure due to regulatory reform will cause the board of directors to be more thorough in their process and the demand for high quality financial statement. This paper presents an extensive review on input-output-based earnings management and earnings quality measures that are considered as useful proxies for audit quality according to the International Financial Reporting Standards. Virtually, all studies on earnings management have sought to find a simple statistical method to measure it. The efficacy of various earnings management models was investigated in a comparative manner for Nigerian listed companies. Hence recommendations were made in order to proffer a way forward for enhancement of the national economy and global competitiveness.

Keyphrases: Corporate Governance, Knowledge Management, financial reporting quality, information management

@booklet{EasyChair:5985,
  author    = {Abubakar Sadiq Bappah and Ishaq Ahmed Mohammed and Auwal Garba and Ahmad Aliyu Palladan and Suleiman Shu'aibu Salihu Bagas and Hauwa Saidu Musa},
  title     = {Efficacy of Intelligent Knowledge Management Algorithms on Financial Reporting Quality in Nigerian Listed Companies},
  howpublished = {EasyChair Preprint 5985},
  year      = {EasyChair, 2021}}