Interest, Understanding and Usage of the Corporate Annual Report in the Post-IFRS Nigeria: A Survey of Shareholders

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dc.contributor.authorOtusanya, Julius
dc.contributor.authorAnani, Sunday
dc.contributor.authorFakile, Oluwaseye
dc.date.accessioned2021-06-01T12:04:58Z
dc.date.available2021-06-01T12:04:58Z
dc.date.issued2019
dc.description.abstractThe study was carried out to determine if the adoption of the international accounting standard which is considered to be a major change in the financial reporting environment has made shareholders of companies to show more interest in reading, having proper understanding of, and using the corporate annual reports in the IFRS era. A survey research design was adopted and with the aid of a questionnaire, data were gathered from one hundred and ten shareholders of companies. Levene’s test was used to test the formulated hypotheses. Findings revealed that shareholders understand the report except the Notes to the accounts and the Statement of Changes in Equity which a high percentage of shareholders find difficult to understand. The study recommended that the corporate annual report should be made more understandable to users who are without special knowledge of accounting standards used in preparing and explaining the financial statements in the corporate annual reports of companiesen_US
dc.identifier.urihttps://uilspace.unilorin.edu.ng/handle/20.500.12484/5645
dc.language.isoenen_US
dc.publisherSalem Journal of Management and Social Sciencesen_US
dc.subjectAnnual reporten_US
dc.subjectPost-IFRSen_US
dc.subjectShareholdersen_US
dc.titleInterest, Understanding and Usage of the Corporate Annual Report in the Post-IFRS Nigeria: A Survey of Shareholdersen_US
dc.typeArticleen_US

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