References
Abed, I.A., Hussin, N., Haddad, H., Almubaydeen, T.H. & Ali, M.A. (2022). Creative accounting determination and financial reporting quality: the integration of transparency and disclosure. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), Adams, G., S. Hayes, S. Weierter, S. & Boyd, J. (2007). Regulatory capture: Managing the risk. Paper presented at the Australian Public Sector Anti-Corruption Conference (Sydney, Australia). Adedokun, W. M., Gbadebo, A. D., Adekunle, A. O. & Akande, J. O. (2022). IFRS adoption and accrual-based managed earnings in Nigeria. Asian Economic and Financial Review, 12 (12),1041–1073 Ahmad, A.Y.A.B., Abusaimeh, H., Rababah, A., Alqsass, M., Al-Olima, N., & Hamdan, M. (2024). Assessment of effects in advances of accounting technologies on quality financial reports in Jordanian public sector. Uncertain Supply Chain Management, 12(1), 133-142. Ajayi-Owoeye, A. O., Akinwunmi, A. J., Olayinka, I. M., & Pelemo, M. A. (2022). Financial reporting quality and invest decisions: Evidence from listed manufacturing companies in Nigeria. Archives of Business Research, 10(9), 185-201. Alabi, F.Z. & Abdulrasaq, M. (2021). Impact of regulatory and supervisory framework on financial reporting quality of microfinance banks in Kwara State, Nigeria. Lafia Journal of Economics and Management Sciences, 6(1), 1-18 Asaolu, T. O., Ayoola, T. J. & Ologbenla, P. (2020). Regulatory interventions and financial reporting quality of banks: Evidence from Nigeria. African Journal of Corporate Governance Research, 1(1), 68-86 Becker, G. (1983). A theory of competition among pressure groups for political influence. Quarterly Journal of Economics, xcviii: 371-400. Bertrand, M., Black S.E., Jensen S. & Lleras-Muney, A. (2019). Breaking the glass ceiling? The effect of board quotas on female labour market outcomes in Norway. Review of Economic Studies, 86(1), 191-239. Bhasin, M. L. (2016). Corporate accounting fraud: A case study of Satyam Computers Limited. Open Journal of Accounting, 5(3), 45-60. Bhatia, M., & Mulenga, M. (2019). Value relevance of accounting information: Comparative study of Indian public and private sector banks. International Journal of Indian Culture and Business Management, 18(1), 12–33. Blessing, H., & Sakouvogui, G. (2023). Impact of liquidity and solvency ratios on financial performance: A comprehensive analysis. Indonesia Auditing Research Journal, 12(3), 102-115. Brown, R.L., Durbin, J. & Evans, J. (1975). Techniques for testing the constancy of regression relationships over time. Journal of the Royal Statistical Society Series B, 37, 149-192. Brown, P., Preiato, J., & Tarca, A. (2018). Measuring country differences in enforcement of accounting standards: An audit and enforcement proxy. Journal of Business Finance & Accounting, 45(1-2), 153-177. Cheung, K.S. (2024). Real Estate Insights Unleashing the potential of ChatGPT in property valuation reports: the “Red Book” compliance Chain-of-thought (CoT) prompt engineering. Journal of Property Investment & Finance, 42(2), 200-206. Donnellan, J.T., & Rutledge, W. (2016). Agency theory in banking -‘Lessons from the 007-2010 Financial Crisis. International Journal of Business and Applied Social Science, 2(3), 38- 49 Elliott, D.J., Feldberg, G. & Lehnert, A. (2013). The history of cyclical macroprudential policy in the United States. Finance and Economics Discussion Series 2013-29, Board of Governors of the Federal Reserve System (U.S.). Enekwe, C. I., Agu, C. I., & Eziedo, K. N. (2019). The effect of International Financial Reporting Standards (IFRS) adoption on financial performance of selected listed companies in Nigeria. International Journal of Scientific and Technology Research, 8(1), 45-53. Engle, R. and Granger, C. (1987). Cointegration and error correction: Representation, Estimation and testing. Econometrica, 55, 251-276. Gaffikin, M. (2006). Regulation as accounting theory. Faculty of Commerce - Accounting & Finance Working Papers. Gbadebo, A. D. (2024). Impact of regulatory change on income smoothing and earning distortions? Evidence from a Univariate Approach. Acta Universitatis Danubius. Œconomica, 20(3), 59–71. Ghazali, A.W., Shafie, N.A., & Sanusi, Z.M. (2015). Earnings management: An analysis of opportunistic behavior, monitoring mechanism and financial distress. Procedia Economics and Finance, 28, 190 – 201 Gujarati, D.N. (2004). Basic econometrics. 4th Edition, McGraw-Hill Companies. Harnay, S., & A. Scialom, A. (2015). The influence of the economic approaches to regulation on banking regulations: A short history of banking regulations. Cambridge Journal of Economics, 40: 401–26. Hasan, A., Aly, D., & Hussainey, K. (2022). Corporate governance and financial reporting quality: A comparative study. Corporate Governance: The International Journal of Business in Society, 22(6), 1308-1326. IFRS Foundation publishes 2023 Annual Report Igbinosa, S., Ogbeide, S. & Babatunde, A. (2017). Empirical assessment on financial regulations and banking sector performance. Journal of Central Banking Theory and Practice, 143- 155 Jensen, M.C. & Meckling, W.H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. Johansen, S. (1988). Statistical analysis of cointegrating vectors. Journal of Economic Dynamics and Control, 12, 231-254. Johansen, S. & Juselius, K. (1990). Maximum likelihood estimation and inference on cointegration—with applications to the demand for money. Oxford Bulletin of Economics and Statistics, 52, 169-210 Johnson-Calari, J., & Strauss-Kahn, I. (2020). Good governance: Principles, pitfalls, and best practice. Asset management at central banks and monetary authorities: New practices in managing international Foreign exchange reserves, 305-321. Joshi, P., & India, U. (2023). Role of financial reporting standards in enhancing transparency and accountability: An empirical study. Joskow, R.L. & Noll, R.G. (1981). regulation in theory and practice: An overview. NBER Chapters, in: Studies in public regulation, pages 1-78, National Bureau of Economic Research, Inc. Koumbarakis, A. (2017). The economic theory of bank regulation and the redesign of Switzerland’s lender of last report regime for the twenty-first century. Unpublished doctorial dissertation. Universite de Fribourg . Laiho, T. (2011). Agency theory and ownership structure – estimating the effect of ownership structure on firm performance. Economics Master's thesis, Department of Economics, Aalto University. Levine, M. E., & Forrence, J. L. (1990). Regulatory capture, public interest, and the public agenda: Toward a synthesis. Journal of Law, Economics, and Organization, 6, 167-198. Maama, H., & Mkhize, M. (2020). Integration of non-financial information into corporate reporting: A theoretical perspective. Academy of Accounting and Financial Studies Journal, 24(2), 1-15. Nagarkar, J.J. (2015). Analysis of financial performance of banks in India. Annual Research Journal of Symbiosis Centre for Management Studies, 3, 26-37. Namazi, M. (2013). Role of the agency theory in implementing management control. Journal of Accounting and Taxation, 5(2), 38-47 Okoroigwe, E.S., Ukagha, N.L., Abalaka, D.F., Ibrahim, I. & Shaba, M. (2021). Impact of accounting regulatory framework on quality of financial reporting and corporate governance regulation: The Nigerian banking sector experience. Lapai Journal of Management Science (LAJOMAS), 101&2), 322-329 Olamide, O.O. (2024). Effect of accounting information system on the quality of financial reporting of listed companies in non-financial sector in Nigeria. International Journal of Management Technology, 11(1), 1-30 Olayemi O.O. (2024). Effect of accounting information sy