International Journal of Accounting Research

Department of Accounting Studies Education, University of Education, Kumasi Campus, Winneba, Ghana

Biography

Prince Gyimah currently works at the Department of Accounting Studies Education, Akenten Appiah-Menka University of Skills Training and Entrepreneurial Development (AAMUSTED). He does research in Business Success/Failure, Corporate Governance, Sustainability, SDGs, Auditing, IFRS and IPSAS, Finance and Accounting Scholarships. Prince current projects include 'Critical Success Factors for Businesses in Emerging Markets'; 'Accounting Practices advancing SDGs'; etc.

Publications

• Original Research Article   
  IFRS Adoption and Earnings Quality in Sub-Saharan Africa
  Author(s): Prince Gyimah*
  
  This study perused the correlation between IFRS adoption and earnings quality of listed firms in Sub-Saharan Africa country, Ghana. The study used secondary data collected from sixteen non-financial listed firms over pre-adoption periods of IFRS (2005 and 2006) and immediate post-adoption periods of IFRS (2007 and 2008). The study used logistic regression to examine the impact of pre-and-post adoption of IFRS’s on earnings quality. The results showed that firms managed to manipulate earnings toward a positive target more frequently in the pre-IFRS adoption period than the post-adoption period, and firms recognized large losses more frequently in the post-IFRS adoption period when they occurred as compared to the pre-IFRS adoption period. The study reinforces that adoption of IFRS prevents manipulation of earnings, limits possible flexibilities and accounting choices, and provide.. View more»
  

  DOI: 10.35248/2472-114X.21.9.203198

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