References
[1]. Abdulrazak, J. (2011). The effect of adopting international financial reporting standards on
quality of accounting reports of small and medium enterprises in Nairobi County.
[2]. Arum, E.D.P. (2013). Implementation of international financial reporting standards (IFRS) and
the quality of financial statement information in Indonesia, Research journal of finance
and accounting, 2013, Vol. 4(19), pp. 200-209.
[3]. Asian, U. & Dike Akani. (2015). IFRS adoption and accounting quality of quoted manufacturing
firms in Nigeria; a cross sectional study of brewery and cement manufacturing firms.
International journal of business and management review. No. 6, 61-77.
[4]. Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors.
Accounting and business research, international accounting policy forum. pp. 5-27. 2006.
Deloitte Touche Tohmastu, (2013). Use of IFRS by Jurisdiction, doi:
http://www.iasplus.com/country/useias.htm.
[5]. Enggar Diah Puspa Arum. (2013). Implementation of international financial reporting standards
(IFRS) and the quality of financial statement information in Indonesia. Research journal
of finance and accounting vol 4, No. 19.
[6]. Friedman, M. (1970). "The social responsibility of business is to increase its profits," New York
Times magazine, 13 September.
[7]. Ibiamke, Adzor, N, Ateboh-Briggs & Patricial B. (2014). Financial ratios effect of international
financial reporting standards (IFRS) adoption in Nigeria. International journal of
business and management invention www.ijbmi.org | Volume 3 | Issue 3 | March 2014 |
PP.50-59.
[8]. Iyoha, F.O & Faboyede, S.O. (2011). Adopting international financial reporting standard (IFRS)
- a focus on Nigeria. International journal of research in commerce and management.
[9]. Jehroh, E., & Okoro, E.G. (2015). Evaluation the effect of IFRS adoption on the financial
position of commercial banks in Nigeria.
[10]. Jinuad, O., Ojeka, S., & Ogundana.O. (2016). IFRS adoption and foreign direct investment:
evidence from Nigeria quoted firms. Mediterranean journal of social sciences, no 2.
[11]. Jinadu & Olugbenga. (2016). The adoption of IFRS and value relevance of accounting
information in Nigeria. International journal of innovative research and advanced
studies (IJIRAS). Volume 3 Issue 4, April 2016.
[12]. Jinadu, Olugbenga, S.O.M & Kazeem. A. (2016). Mandatory IFRS introduction and financial
statements comparability evidence from Nigerian listed companies. International journal
of research science &management.
[13]. Kumar, K.A. (2005). International financial reporting standards (IFRS) adoption on financial
decisions. ISSN: 2168-9601 JAMK, an open access journal
[14]. Lantto A.M., &Sahlstrom P. (2009). Impact of international financial reporting standard adoption
on key financial ratios. Accounting and fianace 341-361
Martins-Kuye, 2011
[15]. Musa, A. (2015). The impact of IFRS on the financial reporting quality in Nigeria listed
companies. Internal journal of business.
[16]. Ocansey, E., & Enahoro,J., (2014). Comparative study of the IFRS implementation in Ghana and
Nigeria. European scientific journal, 10(13). 529-54.
Ojeka & Dickson, 2011
[17]. Okpala, K.E., (2012). Adoption of IFRS and financial statement effects; the perceived
implication of FDI and Nigeria economy Australian. Journal of business and
management research, 76-83.
[18]. Okoye, P., & Ezejiofor, R. (2014). The effect of adoption of IFRS on stock performance:
implications on investor's expectations. Research journal of finance and accounting.
[19]. Pawel, P. (2011). The impact of International financial reporting standards (IFRS) adoption on
key financial ratios- evidence from the UK.
Robb (2012)
[20]. Tanko, M. (2012). Effects of international financial reporting standards (IFRS) adoption on the
performance of firms in Nigeria. Journal of administrative and economic sciences. No. 2,
pp 133-157.
[21]. Tsefu. (2012). The adoption of international financial reporting standard (IFRS) in Ethopia:
benefits and key challenges.
[22]. Sanyaolu, O.A., Iyoha. F.O., & Ojeka, S.A. (2017). International financial reporting standards
adoption and earnings of quoted banks in Nigeria. International journal of economics and
finance, 7 (1). 279-284.
[23]. Umobong A.A. (2015). IFRS adoption and firms' performance: A comparative analysis of
quoted food and beverage manufacturing firms in Nigeria. European journal of auditing
and finance research Vol.3, No.8, pp.77-90.
[24]. Umobong, A.A & Ibanichuka, E.A.L. (2016). IFRS implementation and firms financial
performance in Nigeria. International journal of innovative finance and economics
research 4(4):50-59.
[25]. Uwaoma & Ordu. (2015). An analysis of international financial reporting standards (IFRS)
issues concerning some elements of accounting in oil and gas industries in Nigeria.
International journal of management science and business administration, Vol. 1, issue 9.
14-32
[26]. Uworen Adebimpe.O. & Enag, Ekwere. R. (2015). IFRS adoption and value relevance of
financial statements of Nigerian banks. International journal of finance and accounting,
Vol.4 (1). pp. 1-7.
[27]. Yahaya,K.A., Fagbemi, T.O., Oyeniye,K.K., Onile, O.O., & Sulaiman A.B. (2013). Impact of
international financial reporting standards (IFRS) on the financial Statements figures and
key financial ratios of Nigerian banks. Journal of commerce. No.3 pp. 127-150
[28]. Abata, M.A (2015). Impact of International Financial Reporting Standard on financial reporting
practices in Nigeria (A case of KPMG). Global journal of contemporary research in
Accounting, Auditing and Business Ethics (GJCRA). An online international research
journal.