Assessment of International Financial Reporting Standard Adoption and Financial Reporting Quality: Evidence from Ethiopian Commercial Banks
| dc.contributor.advisor | Dr. Abebaw, Kassie | |
| dc.contributor.author | Momina, Motuma | |
| dc.date.accessioned | 2020-07-24T11:10:33Z | |
| dc.date.accessioned | 2023-11-04T07:57:43Z | |
| dc.date.available | 2020-07-24T11:10:33Z | |
| dc.date.available | 2023-11-04T07:57:43Z | |
| dc.date.issued | 2020-01 | |
| dc.description | A Thesis Submitted to The Department of Accounting and Finance College of Business and Economics In Partial Fulfillment of the Requirements for the Degree of Master of Science in Accounting and Finance | en_US |
| dc.description.abstract | This study intends to assess the International Financial Reporting Standard (IFRS) adoption and quality of financial reporting (Relevance, Understandability, Comparability, and Faith Representation) in Ethiopian commercial banks. Accordingly, the study used primary data collected through the questionnaire as the main data collection instrument. Using a purposive sampling method, the study selected a sample of seven (7) commercial banks from a total population of eighteen (18) commercial banks to conduct a study for the pre and post of IFRS adoption with a total of 160 respondents. To achieves the objectives, the study adopted the qualitative research approach. The primary data were analyzed using descriptive statistics and secondary data from document reviews were interpreted qualitatively. The study used the perceptions of preparers of financial reports (accounting & finance officer, finance managers as well as IFRS implementation team members) in Ethiopian commercial banks to analyze about IFRS adoption and FRQ in commercial banks. The study adopted a qualitative research approach and descriptive research design. The results descriptive analysis shows that; the quality of financial reports which is measured through quality information (relevance, understandability, comparability and faith representation) was improved in Ethiopian commercial banks after the adoption of international financial reporting standards. however, Faithfull representation is not that much happened because of the adoption of international financial reporting standards. Besides, the results of the analysis indicate that positive accounting theory is the relevant theory in the Ethiopian banking industry, whereas there is little evidence to support the normative accounting theory. Therefore, banks should consider relevance, comparability, understandability and faith representation to have better financial reports. | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/21988 | |
| dc.language.iso | en | en_US |
| dc.publisher | A.A.U | en_US |
| dc.subject | IFRS adoption, financial reporting quality | en_US |
| dc.subject | comparability, faith representation | en_US |
| dc.subject | Commercial bank, Ethiopia | en_US |
| dc.subject | Relevance | en_US |
| dc.title | Assessment of International Financial Reporting Standard Adoption and Financial Reporting Quality: Evidence from Ethiopian Commercial Banks | en_US |
| dc.type | Thesis | en_US |