THE INTERVENING ROLE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON CORPORATE GOVERNANCE AND INCOME SMOOTHING IN NIGERIA

Abstract: Income smoothing as an accounting practices is an earnings management strategy that has continued to attract the attention of Company Board of Directors, the accounting profession and accounting research in recent times. Income smoothing entails the use of financial reporting principles and standards in smoothening fluctuations in earnings. It a theoretical investigate of intervening role of International Financial Reporting Standard on corporate governance and income smoothing. This study conceptually examine specifically the relationship between board size in relation to income smoothing over the intervening role of International Financial Reporting Standard (IFRS). It is a library type of research by way of conceptual review of extant studies. It employed secondary source of information and were obtained from textbooks, journal articles, seminar papers and the internet. Following the outcomes of various studies reviewed, the study found that much divergence and inconsistent in result such that corporate governance either positive or negative relationship with income smoothing.

Keywords: Corporate governance, Income smoothing, Board size.

Title: THE INTERVENING ROLE OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON CORPORATE GOVERNANCE AND INCOME SMOOTHING IN NIGERIA

Author: IBHAWAEGBELE, P.A.

International Journal of Recent Research in Commerce Economics and Management (IJRRCEM)

ISSN 2349-7807

Vol. 11, Issue 1, January 2024 - March 2024

Page No: 20-28

Paper Publications 

Website: www.paperpublications.org

Published Date: 08-January-2024

DOI: https://doi.org/10.5281/zenodo.10469262

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