. Abata, M.A. (2015). Impact of International Financial Reporting Standard on financial reporting practices in Nigeria (A case of KPMG). Global journal of contemporary
a. research in Accounting, Auditing and Business Ethics (GJCRA). An Online International Research 2(1).
. Ahmed, K. Alam, M. (2012). The Effect of IFRS Adoption on the Financial Reports of
a. Local Government Entities. Australasian Accounting, Business and Finance Journal, 6(3), 109-120.
. Akinyemi, O.A. (2012).The impacts of International Financial Reporting Standards adoption on Financial Statements: The case of Nigeria, Business Economics and Tourism. Vasaan Ammattikorkeakoulo, Vasa Yrkeshogskola University of applied science.
. Afolabi, M.O. (2013). Effect of financial reporting on investment decision making of manufacturing firms in Nigeria. European journal of humanities and social science.
. Bala, M. (2013). Effects of international financial reporting standards (IFRS) adoption on the financial reports of Nigerian listed Entities: A case study of oil and gas companies. A multidisciplinary journal of global macrotends.
. Baki, Z.A., Uthman, A.B., & Sanni, M. (2014).Financial ratio as performance measure: A comparison of IFRS and Nigerian Gaap, Accounting and Management Information systems.
. Bansal, A. (2011). Effect of International Financial Reporting Standard in Indian banking sector. Summer Internship Society.
. Edogbanya, A., & Kamardin, H. (2014). Adoption of international financial reporting standards in Nigeria: concepts and issues. Journal of Advanced Management Science.
. Eneje, Obidike, B.C., & Chukwujekwu, P. (2016). The effect of international financial reporting standard (IFRS) adoption on the mechanics of loan loss provisioning for Nigerian banks. Journal of Business and Management, Issue 6, P 42-52.
. Evan, O., Enahoro, J.A. (2014). Comparative study of the international financial reporting standard implementation in Ghana and Nigeria. European scientific Journal.
. Ikpefan, A., Ailemen, O., & Akande, A. O. (2010). International financial reporting standard
a. (IFRS): benefits, obstacles and intrigues for implementation in Nigeria. Business
b. Intelligence Journal.
. Masud, B. (2013). Effect of IFRS adoption on the Financial Reports of Nigerian Listed Entities: The case of oil and gas companies. A Macrotheme review, A multiple Journal of global macro trend.
. Mgbame, C.J., Donwa, P.A., Agbonkpolor, O.R. (2015). International Financial Reporting Standard (IFRS) and financial reporting, implications. International Journal of Multidisciplinary Research and Development, Issue: 10, p 50-55.
. Musa, A. (2015). The impact of IFRS on the financial reporting quality in Nigeria listed companies. International Journal of Business.
. Nneka, S., & Oladele, R. (2012). Adoption of International Financial Reporting Standard (IFRS) to enhance financial reporting in Nigeria Universities. Arabian Journal of Business and Management Review. (OMAN Chapter).
. Odia, J.O., & Ogiedu, K.O. (2013). IFRS Adoption: Issues, Challenges and Lessons for Nigeria and other Adopters, Mediterranean Journal of Social Sciences. MCSER Publishing, Rome-Italy.
. Okpala, K.E. (2012). Adoption of IFRS and financial statement effects: The perceived implications on FDI and Nigeria economy. Australian Journal of Business and Management research, No.05 [76-83].
. Onalo, U., Lizam, M., & Kaseri, A., IFRS and value relevance of accounting information in Nigeria. International Journal of Innovative Research and Advanced Studies (IJIRAS), Volume 3, Issue 4, P.P. 243 - 255.
. Onulaka, P., Impact of adoption of IFRS in Nigeria capital. International Journal of Science and Market, Preparers of Financial Statements and Auditors, Research (IJSR), ISSN (Online): 2319-7064, Impact Factor (2012): 3.358.
. Puis, V.C., Okoye, & Ezejiofor R. (2014). Impact of the IFRS adoption on stock market movement in Nigerian corporate organization. International Journal of Academic Research in Business and Social Sciences.
. Tanko, M. (2012). Effect 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.
. Ugbede, O., Lizam., & Kaseri, A. (2016). Do international financial reporting standards Influence Malaysian and Nigerian banks earnings management Goals?. British Journal of Economics, Management & Trade, 12(3): 1-12.
. Yahya, K.A., Fagbemi, T.O., Oyeniye, K.K., Onile O.O., & Sulaiman A.B. (2013). Impact of international financial reporting standard (IFRS) on the financial statements figures and key financial ratios of Nigerian banks. Journal of Commerce. No.3 pp.127-150.
. Yahaya. A.O., Yusuf M.J., & Dania I.S (2015). International financial reporting standards' adoption and financial statement effects: Evidence from listed deposit money banks in Nigeria. Research Journal of Finance and Accounting, ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online), No.12, 2015.
. 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 Financial, 7(1), 279-284.