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... Continue Reading

ABSTRACT This study examined corporate governance and credibility of financial statement. In light of the empirical review and other discussions, a number of questions arose as to whether corporation with institutional shareholders are associated with earning management. Using the... Continue Reading

Abstract This project analyzes the relevance of audit committee functions on the quality of financial statement in Nigeria, the users’ perception. The broad objective of the study is to ascertain if audit committee reports strengthen the decision relevance of corporate report and also to find out if the information content of audit committee... Continue Reading

ABSTRACT This research offers a summary of the value relevance of financial accounting theory and its contribution to accounting standard in the insurance setting, but with special emphasis since the work of Ball and Brown (1968). The historic analysis focuses on the... Continue Reading

(A CASE STUDY OF GUINNESS NIGERIA PLC, BENIN CITY) ABSTRACT Source documents have a powerful function in the accounts. They almost also have a strong line relationship with the preparation of Financial Statements in any organization. Guinness Nig. Plc. was used as a case... Continue Reading

ABSTRACT This research offers a summary of the value relevance of financial accounting theory and its contribution to accounting standard in the insurance setting, but with special emphasis since the work of Ball and Brown (1968). The historic analysis focuses on the... Continue Reading

CHAPTER ONE INTRODUCTION 1.1Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions, governments agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncement are complied... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

ABSTRACT Nigeria has adopted international financial reporting standard (IFRS) from 1st January, 2012. The study examined the extent to which adoption of international financial reporting standards (IFRS) can enhance financial reporting system in Nigerian Universities. The population of the study comprised 160 senior accountants and internal... Continue Reading

Abstract The study focuses on the quality process of International Financial ReportingStandard (IFRS) on a developing economy, with particular reference to Nigeria.The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of... Continue Reading

ABSTRACT This study focused on the Challenges of International Financial Reporting Standards (IFRS) Implementation in Nigeria, the benefit and challenges of IFRS bearing in mind the prevailing domestic legal and regulatory framework of accounting, awareness... Continue Reading

ABSTRACT The study examined the comparative analysis of SAS and IFRS effect on firms financial reporting in Nigeria The objective was to specifically find out the level of investors’ confidence on the quality of financial reporting in Nigeria based on the... Continue Reading

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IFRS ON THE QUALITY OF FINANCIAL STATEMENTS (FIRST BANK) 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... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

ABSTRACT The globalization of the world‟s economy and markets led companies and nations to become world global players. Before the adoption of International Financial Reporting Standards (IFRS), different countries developed their own national accounting standards. However, movement of business toward global economy brought challenges in... Continue Reading

Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose... Continue Reading

ABSTRACT This study focused on the process of Adopting and Implementing the International Financial Reporting Standards (IFRS) on a developing economy, with particular reference to Nigeria, the benefit and challenges of... Continue Reading

ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific reference to Nigeria Brewery Pic, Ibadan. The Objective of the study is to present the benefit of IFRS adoption and the problem of the study is the need for... Continue Reading

The Benefits and Challenges of International Financial Reporting Standards (IFRS) Adoption by Listed Companies (A Case Study of Nigeria Breweries Plc, Ibadan). ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific... Continue Reading