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- W2045356787 abstract "As Nigeria converges to IFRS in 2012, this study draws from empirical works on the implementation of thestandards to highlight the benefits that would be derived by Nigerian firms from implementing a globalaccounting standard. Using a descriptive research approach, the study documents the benefits of converging toIFRS as being easy comparison of financial statements leading to global financial harmonization, access tocapital, enhanced cross-border listing, increased transparency, enhanced competitiveness and the elimination ofthe need for reconciliation of information reported under different national standards among others. The studyrecommends the adoption of the International Financial Reporting Standards by Nigerian companies in order forthem to take advantage of globalization effects." @default.
- W2045356787 created "2016-06-24" @default.
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- W2045356787 date "2012-07-26" @default.
- W2045356787 modified "2023-09-27" @default.
- W2045356787 title "Expected Benefits of Implementing Global Accounting Standards by Nigerian Business Entities" @default.
- W2045356787 doi "https://doi.org/10.5539/ijbm.v7n15p98" @default.
- W2045356787 hasPublicationYear "2012" @default.
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