Does Government Policy and Company Size Influenced Stakeholders Perception on the Adoption of International Financial Reporting Standards (IFRS) in Nigeria
作者： Augustine Ayuba
DOI: 10.11648/J.IJEFM.20140204.14
关键词:
摘要: This study examines some factors influencing the adoption of International Financial Reporting Standards (IFRS) among various stakeholders in Nigeria. A research model was developed to indicate relationship between government policy and company size that were argued have a positive significant on IFRS. is based survey design; after successful reliability tests, correlation multiple regression used analyzing data. Results that, has with IFRS, while found be insignificant The recommends should properly taken into consideration either terms small, medium or large order ensure smooth transition from Nigerian Generally Accepted Accounting Principles full IFRS country.
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