出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study appraised the effect of International Financial Reporting Standards (IFRS) on the Financial Reporting and Accounting Quality in Nigeria. Data were sourced through Likert- Scaled Questionnaire. The instrument were administered to a sample size of 220 respondents comprising of the different firms who are believed to be versatile in accounting. Data were presented in tables and analysed with simple percentages. Hypotheses were tested using Chi-Square Statistical Tool. The analysis shows that IFRS adoption positively affect the reliability of it financial reporting. IFRS has significantly effect on the financial reporting of Nigerian firms. Sequel to the findings, the study recommends that Nigerian firms should invest massively in the Human Capital Development and infrastructure needed to entrench and deepen the adoption and implementation of International Financial Reporting Standards for the enhancement of quality of financial reporting in Nigeria.
其他摘要：This study appraised the effect of International Financial Reporting Standards (IFRS) on the Financial Reporting and Accounting Quality in Nigeria. Data were sourced through Likert- Scaled Questionnaire. The instrument were administered to a sample size of 220 respondents comprising of the different firms who are believed to be versatile in accounting. Data were presented in tables and analysed with simple percentages. Hypotheses were tested using Chi-Square Statistical Tool. The analysis shows that IFRS adoption positively affect the reliability of it financial reporting. IFRS has significantly effect on the financial reporting of Nigerian firms. Sequel to the findings, the study recommends that Nigerian firms should invest massively in the Human Capital Development and infrastructure needed to entrench and deepen the adoption and implementation of International Financial Reporting Standards for the enhancement of quality of financial reporting in Nigeria. Keywords : International Financial Reporting Standards, Financial Reporting, Accounting Quality, Nigeria.
关键词：International Financial Reporting Standards; Financial Reporting; Accounting Quality; Nigeria.
