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Empirical Analysis of the Effect of International Financial Reporting Standards (IFRS) Adoption on Accounting Practices in Nigeria
16 references·1 citing·50 second hop
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References

  • 2008International Accounting Standards and Accounting Quality3,050 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 2001Domestic Accounting Standards, International Accounting Standards, and the Predictability of Earnings706 cited
  • 2010The Role of International Financial Reporting Standards in Accounting Quality: Evidence from the European Union560 cited
  • 2011Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions437 cited
  • 2006Implementing IFRS from the perspective of EU publicly traded companies363 cited
  • 2009International Financial Reporting Standards290 cited
  • 2007Research, Standard Setting, and Global Financial Reporting130 cited
  • 2001The impact of national influence on accounting estimates117 cited
  • 2012Adoption of International Financial Reporting Standards in Developing Countries: The Case of Nigeria112 cited
  • 2009Accounting standards and the economics of standards99 cited
  • 2012ADOPTION OF IFRS AND FINANCIAL STATEMENTS EFFECTS: The Perceived Implications on FDI and Nigeria Economy74 cited
  • 2002Observance of International Accounting Standards: Factors Explaining Noncompliance70 cited
  • 2010The Effect Of IFRS Adoption On Global Market Integration53 cited

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2009
International financial reporting standards: an indicator of high quality?
40 cited
  • 1997THE DECISION USEFULNESS OF CASH-FLOW STATEMENTS BY AUSTRALIAN REPORTING ENTITIES: SOME FURTHER EVIDENCEF38 cited
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    • 2019The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review20 cited