THE EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN NIGERIA: A TEST OF FINANCIAL STATEMENT QUALITY
ABSTRACT The IFRS adoption is already an issue of global relevance among various countries of the world due to the quest for uniformity, reliability and comparability of financial statements of companies. This research paper investigated the effect of IFRS adoption on Financial Statements. The population consists of quoted companies in Nigeria Stock Exchange (Preparers) and Investment Analysts (Users). Simple Random sampling method was adopted and primary data used to elicit ...
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