Financial reporting quality of Nigerian quoted firms under ifrs adoption

This study examined the adequacy of financial reports with the objective of determining if there exist significant differences in four proxies of financial reporting quality: earnings, conservatism; accruals and average financial reporting quality before and after the adoption of IFRS in Nigeria. Data were sourced from the published audited financial statements and accounts of firms quoted on the Nigeria Stock Exchange (NSE).

20p cleopatrahuynh 01-06-2020 17 1   Download