What is it about?
we assessed the level of Nigerian banks’ compliance with the guidelines of IFRS towards determining the extent to which such compliance has contributed to improving the acceptability of the organizations’ financial reports globally.
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Why is it important?
The outcome of the analysis showed that the level of compliance of Nigerian banks to IFRS disclosure guidelines has indeed improved the acceptability of her financial reporting practices globally.
Perspectives
in writing this article we showed the significant contributions made by the independent variables in explaining the compliance quality level of IFRS disclosure practices by Nigerian banks while recommending for further research efforts into this research area towards ascertaining the ‘data quality’ level (how reliable the disclosed financial data are) of the financial statements of Nigerian banks, in order to maximally complement the emphasis focus of this research work — the ‘compliance quality’ of studied banks’ financial statements to IFRS disclosure requirements.
Mr MARY-FIDELIS CHIDOZIEM ABIAHU
Nnamdi Azikiwe University
Read the Original
This page is a summary of: Nigerian Banks and Global Ranking: The IFRS Compliance Impact, SSRN Electronic Journal, January 2017, Elsevier,
DOI: 10.2139/ssrn.2982328.
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