The study focused on the assessment of Nigerian banks' compliance level with the guidelines of IFRS towards determining the extent to which such compliance has contributed to improving the acceptability of the organisations' financial reports globally. Using the content analysis research design...

This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

With the adoption of IFRS on January 1, 2012, the publicly listed companies in Nigeria had their existing financial reporting frameworks that were based on Nigerian GAAP (SASs) alternated with the IASB's new accounting standards. Although the manufacturing sectors of the Nigerian economy had,...

This work examined the relationship between convergence of accounting standards and the financial reporting quality of brewery industry in Nigeria. The main objective of the study is to determine the effect of (pre and post) IFRS adoption on market value per share of Guinness Breweries Plc. Time...

This study examines the recognition and measurement of deferred taxes of manufacturing companies in Nigeria under IAS 12 and Nigerian-SAS. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary differences. The...