Idris Tahir Mahmud | KASU Journal of Accounting Research and Practice

Idris Tahir Mahmud

Department of Accounting, Federal University, Dutsin Ma, Katsina State

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Research Article Vol. 10, Issue 1

IMPACT OF FIRM SPECIFIC CHARACTERISTICS ON COMPLIANCE WITH DISCLOSURE OF IAS 36 AMONGST LISTED DEPOSIT MONEY BANKS IN NIGERIA

Idris Tahir Mahmud^*, Nuraddeen Usman Miko, murtala abdullahi

This study was conducted to assess the impact of firm specific characteristics on compliance with disclosure of International Accounting Standard 36 (asset impairment) amongst deposit money banks in Nigeria from 2016 to 2023. Compliance with IAS is the dependent variable while firm characteristics is the independent variable proxied by profitabilit...

DOI: 10.68022/kajarap.2025.b9asywm0

Jun, 2025 Vol. 10, Issue 1 20 views 7 downloads

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