Transcription of Financial Ratios Effect of International Financial ...
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International Journal of Business and Management Invention ISSN (Online): 2319 8028, ISSN (Print): 2319 801X Volume 3 Issue 3 March 2014 50 | Page Financial Ratios Effect of International Financial reporting standards (IFRS) Adoption in Nigeria IBIAMKE, Nicholas Adzor1, ATEBOH-BRIGGS, Patricial 1 Department of Accounting, Benue State University, Makurdi, Nigeria 2 Department of Business Education, Isaac Jasper Boro College of Education, Sagbama, Nigeria ABSTRACT: The main purpose of this study is to examine the impact of International Financial reporting standards (IFRS) adoption by Nigerian listed firms on key Financial Ratios used by investors.
financial reporting effect is the concern of this study and reflects the immediate impact of the change in standards on properties of financial statements. Recent studies conclude that financial …
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Standards, Financial reporting, Financial, Financial Reporting Standards, International Financial Reporting, International Financial Reporting Standards, Reporting, Town Accounting and Financial, Town Accounting and Financial Reporting Standards, Not-for-Profit Entities Topic 958, Preparing for international financial reporting standards, Lanka Financial Reporting Standards SLFRS/LKAS