EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON FINANCIAL RATIOS OF MANUFACTURING FIRMS IN NIGERIA
ABSTRACT The study ascertained the effect of International Financial Reporting Standards (IFRS) adoption on financial ratios of manufacturing firms in Nigeria. The study specifically evaluated six categories of ratios: activity ratios, cash flow ratios, growth ratios, liquidity ratios, leverage ratios, and profitability ratios computed under IFRS and Ng-GAAP regimes. The study is anchored on corporate disclosure theory. The study made use of Ex-post Facto Research Design. The population of the ...
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