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• W2184788900 abstract "iving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria adoption of IFRS is associated with high quality accounting measures. This study measures quality of financial statement information using earnings management, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years were investigated. Results suggest that IFRS adoption is associated with minimal earnings management and timely recognition of losses. Results marginally support IFRS adoption association with high value relevance of accounting information. Value relevance results were induced by capital market fraud. This study concludes that IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. This study recommends the global adoption of IFRS and that Nigeria banks should embrace best corporate governance practices. Originality: This study is one of very few studies which have investigated the impact of IFRS adoption on the quality of Nigeria banks financial statement information" @default.
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• W2184788900 date "2014-12-04" @default.
• W2184788900 modified "2023-09-23" @default.
• W2184788900 title "International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria" @default.
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