An Empirical Analysis Of The Effect Of Agency Cost On Dividend Policy Of Nigeria Companies

ABSTRACTThe purpose of this study is to evaluate the impact of accounting standards on small scale firms, and how statement of account standard can be reflected in the operations of such firms and their financial reporting.    Date was collected through questionnaires and the Chi-square statistical test tool was used to test hypotheses which sought to find out the relationship between the performance of small – scale firms and their adherence to settlement of accounting standards.    The test result revealed that there was no significant relationship between adher…