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Publications (7)
This study investigates the influences of companies’ cultural diversity on International Financial Reporting Standards (IFRS) adoption in Nigeria. The diverse response to IFRS adoption is a phenomenon that necessitates further investigation to understand the reasons some companies adopt IFRS while others do not. Previous studies have investigated p...
This study investigates the underlying factors contributing to the International Financial Reporting Standards (IFRS) adoption in Nigeria. The diversity of responses to IFRS adoption is a phenomenon that requires empirical investigation to understand the reasons why some companies adopt IFRS other do not. Previous studies have investigated preparer...
This study investigates the underlying factors contributing to the International Financial Reporting Standards (IFRS) adoption in Nigeria. The diversity of responses to IFRS adoption is a phenomenon that requires empirical investigation to understand the reasons why some companies adopt IFRS other do not. Previous studies have investigated preparer...
This study investigates the implications of the gap between International Financial Reporting Standards
(IFRS) and New Zealand International Financial Reporting Standards (NZIFRS) on financial reporting
transparency, accountability and corporate fraud. Content analysis of IFRS and NZIFRS was carried out to
determine if there are differences between...
This paper addresses the adoption and applicability of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), issued by the International Accounting Standards Board (IASB) to India. Specifically, the paper highlights some major areas where the country lacked harmonization with IAS in 1993 and the rapid cong...
The widening gap between the standard of living of developed countries and less developed countries has called for an examination of the causes of growth. Many economists have emphasized the importance of capital in economic growth. Others have stressed the role of export as an "engine' of economic growth. However, these studies examined either exp...