Abstract:International Financial Reporting Standards (IFRS) are standards and framework adopted globally to harmonize divergent national standards and improve financial reporting quality. This study empirically investigated the effect of IFRS adoption on the performance of listed firms in Nigeria using data from all the 21 banks listed on the Nigerian Stock Exchange as at 31 st December 2016. Using two robust performance measures -profitability and growth, a multiple regression model was used to test the hypothesis of … Show more
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