Impact Of International Financial Reporting Standard On The Quality Of Financial Statements (a Case Study Of First Bank Plc)

ABSTRACT IFRS (International Financial Reporting Standard) was used by few banking sector and as at 2012, it gained full ground in the banking sector of Nigeria. However, before its acceptance, Nigeria General Accepted Accounting Practice (N GAAP) was in the country. Its internationally acceptance advantage caused several banking firms to change. This study investigated the impact of IFRS adoption on earnings management of non-financial quoted companies in Nigeria. I used a sample of 50 non-financial quoted companies in Nigeria that has consistently published their audited annual financial rep…