International Financial Reporting Standard And The Quality Of Financial Reporting In Nigeria

ABSTRACT This study is motivated by a desire to examine international financial reporting standard and the quality of financial reporting in Nigeria. In light of the empirical review and other discussions, a number of questions arose as to whether there is positive relationship between IFRS and financial reports in Nigeria. Questionnaire was administered to some selected staff of the sampled banks operating in Nigeria. Data was collected and analyzed using the simple percentage, descriptive statistics and Z-test statistical tool. This study revealed among other things that there is a positive …