Earnings Management And Corporate Governance In Nigeria Banking Sector

        ABSTRACT This study is motivated by a desire to examine IFRS Adoption: The Role of Network Effect and Legal System. In light of the empirical review and other discussions, a number of questions arose as to whether there is relationship between adoption of IFRS and network effects and there is relationship between adoption of IFRS and legal system of a country. Using the Ordinary Least Square (OLS) regression technique with the aid of computer software, the empirical findings revealed among other things that there is no significant relationship between…