IIARD International Institute of Academic Research and Development

INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT (IJEFM )

E-ISSN 2545-5966
P-ISSN 2695-1932
VOL. 6 NO. 1 2021

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Effect of International Financial Reporting Standards (IFRS) Adoption on Financial Reporting Quality of Listed Manufacturing Firms in Nigeria.

Paago Ledibabari & Akpeekon, Barisua

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Abstract

The study investigated the effect of international financial reporting standards (IFRS) adoption on the financial reporting quality of listed manufacturing firms in Nigeria. The main objective of the study is to investigate the effects of the adoption of international financial reporting standards (IFRS) on the financial reporting quality of listed manufacturing firms in Nigeria. The specific objectives of the study include to; determine the extent to which international financial reporting standards (IFRS) adoption has impacted the comparability of the financial reporting quality of financial statements of listed manufacturing firms in Nigeria; ascertain the extent to which international financial reporting standards (IFRS) adoption has affected the faithful representation of financial reporting quality of financial statements of listed manufacturing firms in Nigeria’ evaluate the extent to which international financial reporting standards (IFRS) adoption has affected the relevance of financial reporting quality of financial statements of listed manufacturing firms in Nigeria and find out the extent to which international financial reporting standards (IFRS) adoption has aided timely production of the financial reporting quality of financial statements of listed manufacturing firms in Nigeria. The study adopted a descriptive survey design, while the population of the study comprises all listed manufacturing firms in Nigeria. A sample size of 250 respondents consisting of 5 accountants selected from each firm of 50 firms in Port Harcourt. The sample size was selected using stratified random sampling techniques, with the respective firm as the strata. From each stratum, 5 accountants were sampled using a systematic random sampling technique. The sample size represents 5% of the target population for the study. The study relied heavily on primary sources of data collection. Primary data were collected through a self-administered questionnaire title” International Fina

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