About this document
Impact of IFRS on Nigerian Banks by Immanuel Billie Allen is a document available to read on EtoBox.
This chapter introduces the background of the study which discusses the establishment of IFRS and its adoption in Nigeria. The problem statement notes that while IFRS aims to improve financial reporting quality, some argue the costs may outweigh the benefits. The objectives and research questions focus on examining the impact of IFRS on Nigerian bank reporting. Two hypotheses are proposed about the relationship between IFRS and reporting quality. The significance and scope of the study are also outlined.
- Author
- Immanuel Billie Allen
- Language
- EN