Causal Effect of Creative Accounting on Financial Reporting and Decision Making.

1079 Words May 19th, 2013 5 Pages
CAUSAL EFFECT OF CREATIVE ACCOUNTING ON FINANCIAL REPORTING AND DECISION MAKING.
(A Survey of Selected Financial Institutions in Nigeria)-jetibensi@yahoo.com By: Jackson Etibensi
A Concept Note Submitted to the University of Calabar, Graduate School as Prerequisite for Admission into MSc. Accounting, Faculty of Management Sciences.
INTRODUCTION:
Financial Statements provides information that is used by interested parties (users) to assess and appraise the performance and financial Status of managers and the institutions respectively and also to make economic decisions. External auditors are engaged to ensure the reliability and trustworthiness of such Financial Statement so presented. STATEMENT OF PROBLEM:
Managers may wish to use
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Thus the time, energy and cost that would be put is carrying out this work would be justified as it would broaden the knowledge of any interested person on the issues concerning Creative Accounting while making investment and other vital economic decisions, as well as add value to academic
HYPOTHESES
Two hypotheses that would be tested using the Multiple Regression Analysis and also that would be used as a basis of drawing a conclusion on the study are:
Hypothesis I
H0: Manipulation of Financial Statements does not have a significant effect on Financial Reports and investment decisions.
H1: Manipulation of Financial Statements has a significant effect on Financial Reports and investment decisions.

Hypothesis II
H0: Creative Accounting does not have significant impact on Financial Reporting and Managerial decision making.
H1: Creative Accounting has significant impact on Financial Reporting and Managerial decision making.
Data generation to test the Hypothesis would be generated primarily from questionnaires that would be administered both to banks, investors and members of selected Financial Institutions in Nigeria.{Samples of the Financial Institutions would be chosen from Deposit Money Banks (DMBs)}
The tools used in testing the hypotheses would also be subjected to further test using other statistical tools like T-Statistic, Adjusted R2, etc.
LITERATURE REVIEW:

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