摘要：Profitability ratio is one of the performance measure used by investors to determine the viability of a firm. In view of this assertion, this study provides an investigative analysis into the impact of IFRS on profitability ratios of eleven (11) banks in Nigeria. The study addresses the research hypotheses by comparing the key profitability ratios computed under the Pre-FRS for three year period from 2009-2011 and three year period from 2013-2015 under the Post-IFRS regime. The study used Wilcoxon Signed Rank test and Normality test as a statistical method to analyze the data. The findings revealed that IFRS adoption has not produced any meaningful impact on the profitability ratios (ROA, ROE, and ROCE) at 5% level of significance. The finding implies that the adoption of IFRS does not have significant effects on profitability ratios of listed banks in Nigeria. The study recommends that investors and financial analyst should pay particular attention to all profitability ratios under this IFRS regime. Also, investors should not base their investment decisions on banks’ profitability in the short term but rather the long term viability and performance should be taken into cognizance.
关键词：IFRS;Listed Banks in Nigeria;Profitability Ratios;Return on Capital Employed;Return on Assets
