ABSTRACT
This
study examined the effect of accounting estimates on financial performance of
listed companies in Nigeria. The main objective ofthis study is to examine the
effect of accounting estimates on the financial performance of listed companies
in Nigeria With its specific objectives as follows; to ascertain the effect of
provisions for bad debt on the profit after tax or list companies, to determine
the effect of provisions for employee benefit on profit after tax of listed
companies. The study is limited to listed manufacturing companies in Nigeria.
In relation to the objectives ofthe study, two null hypotheses were formulated
and tested at 5% level of significance.The Ex-post factor research design was
adopted to achieve the aforementioned objectives. To this end, the secondary
source of data was adopted to obtain data from four out of five listed agro
firms in the Nigeria Stock Exchange and this data covered the period between
2009-2018 for analysis. The results reported that; provisions for bad debt has
no significant effect on the profit after tax of listed firms in Nigeria,
provisions for employee benefit has no significant effect on the profit after
tax of listed firms in Nigeria.Ultimately, after summary and conclusion, the
study disclosed that provisions for bad debt has a negative insignificant
effect on the profit after tax of listed firms in Nigeria, provisions for
employee benefit has a positive insignificant effect on the profit after tax of
listed firms in Nigeria. And as such it was recommended that proper estimates
should be made to capture the real cost incurred so as to determine its effect
on firm profitability.
ETIMA-ABASI, T (2024). Effect of accounting estimates on financial position of listed companies in Nigeria.Ukpong, Etima-Abasi T. Mouau.afribary.org: Retrieved Oct 30, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-accounting-estimates-on-financial-position-of-listed-companies-in-nigeriaukpong-etima-abasi-t-7-2
TIMOTHY, ETIMA-ABASI. "Effect of accounting estimates on financial position of listed companies in Nigeria.Ukpong, Etima-Abasi T" Mouau.afribary.org. Mouau.afribary.org, 07 Aug. 2024, https://repository.mouau.edu.ng/work/view/effect-of-accounting-estimates-on-financial-position-of-listed-companies-in-nigeriaukpong-etima-abasi-t-7-2. Accessed 30 Oct. 2024.
TIMOTHY, ETIMA-ABASI. "Effect of accounting estimates on financial position of listed companies in Nigeria.Ukpong, Etima-Abasi T". Mouau.afribary.org, Mouau.afribary.org, 07 Aug. 2024. Web. 30 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-accounting-estimates-on-financial-position-of-listed-companies-in-nigeriaukpong-etima-abasi-t-7-2 >.
TIMOTHY, ETIMA-ABASI. "Effect of accounting estimates on financial position of listed companies in Nigeria.Ukpong, Etima-Abasi T" Mouau.afribary.org (2024). Accessed 30 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-accounting-estimates-on-financial-position-of-listed-companies-in-nigeriaukpong-etima-abasi-t-7-2