ABSTRACT
Effect of the International Financial Reporting Standards (IFRS) on the performance of Nigerian Stock Exchange. The specific objectives of the study were to; identify the effect of IFRS adoption on the supervisory role of the Nigeria Stock Exchange, examine the effect of IFRS adoption on stock market of all shares index and to ascertain the effect of IFRS adoption on total capitalization. Both primary and secondary data were used in the study. Analyses of data and testing of hypotheses were done through the aid of statistical tools such as tables, and multiple regression model. The population of the study consist of the entire Onitsha Stock Exchange market, Anambra State, Nigeria as a whole. The study revealed that there is significant effect of IFRS adoption on the supervisory role of the Nigeria Stock Exchange. The study showed that IFRS adoption has significant effect on stock market of all shares index. Finally, the study attested that there is significant effect of IFRS adoption on total capitalization. The researcher recommended that investors should be interested in understanding the components of the annual reports as a better understanding would lead to better and more profitable investment.
OKPARA, O (2021). Effect Of The International Financial Reporting Standards (Ifrs) On The Performance Of Nigeria Stock Exchange. Mouau.afribary.org: Retrieved Nov 01, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-the-international-financial-reporting-standards-ifrs-on-the-performance-of-nigeria-stock-exchange-7-2
O., OKPARA. "Effect Of The International Financial Reporting Standards (Ifrs) On The Performance Of Nigeria Stock Exchange" Mouau.afribary.org. Mouau.afribary.org, 25 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-the-international-financial-reporting-standards-ifrs-on-the-performance-of-nigeria-stock-exchange-7-2. Accessed 01 Nov. 2024.
O., OKPARA. "Effect Of The International Financial Reporting Standards (Ifrs) On The Performance Of Nigeria Stock Exchange". Mouau.afribary.org, Mouau.afribary.org, 25 Jun. 2021. Web. 01 Nov. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-the-international-financial-reporting-standards-ifrs-on-the-performance-of-nigeria-stock-exchange-7-2 >.
O., OKPARA. "Effect Of The International Financial Reporting Standards (Ifrs) On The Performance Of Nigeria Stock Exchange" Mouau.afribary.org (2021). Accessed 01 Nov. 2024. https://repository.mouau.edu.ng/work/view/effect-of-the-international-financial-reporting-standards-ifrs-on-the-performance-of-nigeria-stock-exchange-7-2