Academic Staff Directory

Dr. Ibanichuka, Emmanuel

 

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Senior Lecturer: Accounting Department, Auditing and Corporate Reporting, University of Port Harcourt

Head of Department: Accounting Department, University of Port Harcourt

MBA General Management (Rivers State University of Science & Technology,1992)
MSc Accounting (Abia State University, 2010), Phd Accounting (University of Port Harcourt, 2011)

 

e-mail : emmanuel.This email address is being protected from spambots. You need JavaScript enabled to view it.

               This email address is being protected from spambots. You need JavaScript enabled to view it.

Mobile: 08023134940, +2348137226840

 
Reseach area: 

Ph.D  Research Thesis: Impact of Creative Accounting on Financial Reporting of Companies in Nigeria

 

Contribution to knowledge:

  • Developed a model showing five identified creative accounting practices and for explanation of their relationship with Financial Performance Reporting of companies in Nigeria.
  • Advanced empirical evidence to measure both individual and combined effects of creative accounting  techniques on the competing corporate objectives of profitability and liquidity in the financial subsector of the Nigerian Economy.
  • Isolated the most potent creative accounting practices that are used by corporate entities in Nigeria in massaging reported financial figures in account.
  • Advanced empirical evidence that liquidity considerations are inconsequential motivation in financial reporting in banks and insurance companies.