In search of a global accounting framework, International Financial Reporting Standards
(IFRS) have been implemented by over 140 countries around the world. There are different …

The study examines whether the quality of international Financial Reporting Standards
(IFRS) based published financial information in Nigeria increased in the post-IFRS era. The …

In Nigeria, risk associated with non-performing exposures and corporate reporting
inadequacies have been characterised with Deposit Money Banks (DMBs) in the last …

In 2012, the Nigerian government adopted IFRS due to inadequacies of the Nigeria GAAP
and the need to embrace international best practices. This study examines the effect of IFRS …

This study examined the effect of board nationality and ethnic diversity on firms' performance
in the Nigeria stock exchange. With the aim of investigating the level of influence ethnic …

The standards of accounting are critical in determining the quality of financial statements
and the financial outcomes of a public listed company. Recently, many organisations have …

BACKGROUND This study examines the impact of the mandatory adoption of International
Financial Reporting Standards (IFRS) in Sri Lanka on earning management practices by …

The transition from local GAAP to the celebrated IFRS is yet to meet the expectation of the
various stakeholders in terms of improving the financial statements and detailed disclosure …

The transition from local Generally Accepted Accounting Principles (GAAP) to the celebrated
International Financial Reporting Standards (IFRS) is yet to meet the expectation of the …

This study provides the background to the Nigerian financial reporting environment and
discusses the progressive journey from the Nigerian Generally Accepted Accounting …