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

• Main Authors: Mustapha, Aliyu A, Muhammad, Yusuf Alkali, Zuru, Nasiru Liman, Kegudu, Danjuma Safiya
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2017
• 主题: HB Economic Theory
• 在线阅读: 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...