The Effect of International Financial Reporting Standard (IFRS) among SMEs in Nigeria

• 主要な著者: Mustapha, Aliyu A, Muhammad, Yusuf Alkali, Zuru, Nasiru Liman, Kegudu, Danjuma Safiya
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2017
• 主題: HB Economic Theory
• オンライン･アクセス: http://repo.uum.edu.my/24846/1/2nd%20IRC%202017%2083.pdf; http://repo.uum.edu.my/24846/

Purpose: Although, SMEs are making significant contributions to the Nigerian economy, however, financial reporting in the sector has not been researched well.Therefore, this study intends to fill in the gap by determining the effect of IFRS among the Nigerian SMEs.Design: The study adopted Ohlson M...