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IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL

ABSTRACT
The study examine impact of IFRS disclosures onorganizational performance,the study has
the following objectives, Toexamine the impact of IFRS disclosures on organizational
performance, Toexamine the level of compliance with the IFRS disclosure principles
bycompanies in Nigeria, To identify the problems associated with IFRS disclosurein
organizations in Nigeria.
Concerningmethodology for thisstudy, data was obtained from primary source that is
questionnaire andsecondary source. The collected questionnaire wasadministered randomly
on selected staff of the Ministry of Finance and somemembers of the public. This study
employed the use of survey research design. Thedesign was suitable for the study as the
study sought to examine the impact ofIFRS disclosures on organizational performance using
Ministry of housing andworks, Akwa Ibom State as a case study. The population of this study
consistedof eighty two (82) staff of the ministry of works and housing, Uyo, AkwaIbomState.
As a result of the inability of the researcher to effectively study thewhole staff strength
(population) of the organisation, a representative numberwas chosen as the sample size
population. Sixty eight (68) staff was used asthe sample size. Tables and simple percentage
was used as technique ofanalyzing the research questions while chi-square was used to test
the researchhypotheses. All the tests were conducted at 0.05 level of significance. The
decision to either reject oraccept the null hypothesis (Ho) was reached.
The studyhas the following findings; IFRS disclosures are beneficialto companies. Most
companies comply with IFRS disclosure. There is asignificant relationship between IFRS
disclosure and organizationalperformance. There are problems associated with IFRS
disclosure in Nigeria. Thereis a high level of IFRS disclosure in Nigeria.
Outcome of this study will educate businessmanagers on the impact (negative and positive)
of IFRS disclosure onorganizational performance in Nigeria.

IMPACT OF IFRS DISCLOSURES ON ORGANIZATIONAL

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