This study is on financial reporting in Small and Medium Enterprises (SMEs) in Nigeria:
challenges and options. The study was carried out to determine the challenges facing Small …

Purpose The purpose of this paper is to empirically assess the impact of value-added
intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius …

The primary purpose of venturing into business is to make profit, this motive, however, have
been criticised widely. The concept of income is crucial to the entity's financial performance …

Lots of challenges are being faced with the adoption and implementation of International
Financial Accounting Reporting Standards, despite this, the adoption is essential to the …

The study examines whether the mandatory introduction of International Financial Reporting
Standards (IFRS) enhances financial statements comparability of companies listed on the …

A bst ra ct he need for a global financial language gave birth to the Tinternational financial
reporting standards (IFRS). IFRS began as an attempt to harmonize accounting across the …

The motivation of this study is derived from prior studies which relate to the investigation of
IFRS impact on the financial performance of money depositing banks listed on NSE. It …

The adoption of International financial reporting standard (IFRS) around the world is
occurring rapidly to bring about accounting quality and credibility improvement through a …

This study examined the effectiveness of IFRS on financial reporting quality of quoted
companies in Nigeria. Five research questions were formulated and tested in this study. The …

The study aimed at examining the financial statements of Companies in the Nigerian
petroleum industry in other to determine their level of transparency which is a function of …