Abstract
The Study Investigated The Evaluation Of
International Financial Reporting (Ifrs) On The Quality Of Financial Statement
Of Banks In Nigeria, It Specifically Seeks To; Ascertain The Effect Of Ifrs On
Timeliness Of Financial Statement In Nigeria, Investigate The Effect Of Ifrs On
The Relevance Of Financial Statement In Nigeria, Determine The Effect Of Ifrs
On The Reliability Of Financial Statement In Nigeria, Evaluate The Effect Of
Ifrs On Faithful Representation Of Financial Statement In Nigeria. A
Descriptive Survey Design Was Adopted In This Work And The Population Consist
Of The Staff Of Zenith Bank Plc Which Include; The Branch Manager, The Customer
Care Unit, Accountants And All In The Financial Control Department. A
Non-Probability Sampling Was Adopted Through The Use Of Bowely’s Formulae For
Sample Size Determination Whereby A Total Number Of 24 Staffs Was Extensively
Studied. Questionnaires And Personal Interview Served As A Method Of Data
Collection. The Following Findings Were Made; Ifrs Adoption Has A Significant
Effect On Timeliness Of Financial Statement, Ifrs Adoption Has A Significant
Effect On Relevance Of Financial Statement, Ifrs Adoption Has A Significant
Effect On Reliability Of Financial Statement, Ifrs Adoption Has A Significant
Effect On Faithful Representation Of Financial Statement.
EKEH, E (2024). Evaluation Of International Financial Reporting (Ifrs) On The Quality Of Financial Statement Of Banks In Nigeria:- Ekeh, Onyinyechi P.. Mouau.afribary.org: Retrieved Nov 25, 2024, from https://repository.mouau.edu.ng/work/view/evaluation-of-international-financial-reporting-ifrs-on-the-quality-of-financial-statement-of-banks-in-nigeria-ekeh-onyinyechi-p-7-2
EKEH, EKEH. "Evaluation Of International Financial Reporting (Ifrs) On The Quality Of Financial Statement Of Banks In Nigeria:- Ekeh, Onyinyechi P." Mouau.afribary.org. Mouau.afribary.org, 06 Mar. 2024, https://repository.mouau.edu.ng/work/view/evaluation-of-international-financial-reporting-ifrs-on-the-quality-of-financial-statement-of-banks-in-nigeria-ekeh-onyinyechi-p-7-2. Accessed 25 Nov. 2024.
EKEH, EKEH. "Evaluation Of International Financial Reporting (Ifrs) On The Quality Of Financial Statement Of Banks In Nigeria:- Ekeh, Onyinyechi P.". Mouau.afribary.org, Mouau.afribary.org, 06 Mar. 2024. Web. 25 Nov. 2024. < https://repository.mouau.edu.ng/work/view/evaluation-of-international-financial-reporting-ifrs-on-the-quality-of-financial-statement-of-banks-in-nigeria-ekeh-onyinyechi-p-7-2 >.
EKEH, EKEH. "Evaluation Of International Financial Reporting (Ifrs) On The Quality Of Financial Statement Of Banks In Nigeria:- Ekeh, Onyinyechi P." Mouau.afribary.org (2024). Accessed 25 Nov. 2024. https://repository.mouau.edu.ng/work/view/evaluation-of-international-financial-reporting-ifrs-on-the-quality-of-financial-statement-of-banks-in-nigeria-ekeh-onyinyechi-p-7-2