This study reviews the accounting literature which investigates the effects of International
Financial Reporting Standards (IFRS) on firms' financial performance to answer a debating …

The classification and measurement of financial instruments is one of the most important
accounting issues for reporting the values of assets and liabilities in financial statement …

This study examines the mediating effect of audit quality (AQ) proxied by audit fees and Big
4 auditors on the relationship between the audit committee (AC) characteristics and financial …

The article discusses the main problems of the classification and valuation of financial
assets, namely, in terms of inconsistencies in the approaches proposed by the International …

Abstract This study assessed International Financial Reporting Standard (IFRS) and
performance of selected manufacturing companies in Nigeria between 2014 and 2021 …

This study examined the effect of international financial reporting standards on financial
performance of multinational manufacturing companies in Nigeria. It specifically analyzed …

This study examined impact of IFRS disclosure financial reporting standards and disclosure
on organization's performance. Secondary data obtained from annual reports of listed …

Increasing use of derivative financial instruments opens up new horizons of accounting
studies altogether. As we agree with the fact that “accounting is the language of business,” …

International Financial Reporting Standards (IFRS) are a set of Accounting Standards
developed by the International Accounting Standard Board (IASB). The major objective of …

This study seeks to find out the extent of voluntary adoption of Integrated Reporting in the
companies listed on the Nigerian Stock Exchange. a sample of 6 companies across 3 …