Therefore, the objective of this study is to examinethe effect of ethical accounting standards on the quality offinancial reports of banks in Nigeria. To achieve thisobjective, the study is divided into five sections. Thesecond section examines relevant theoretical andempirical literature on ethics and financial reports; thethird section examines the materials and methods used inthe research; the fourth section presents the results anddiscussions and the final section examines the conclusionand recommendations.
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