Eneh, Sylvia Nnenna, Ph.D., TRCN, ACA

Effect of IFRS Adoption Quality on Earnings Quality of Listed Firms in Nigeria

This study examines the effect of IFRS adoption quality on the earnings quality of listed banks in Nigeria from 2014 to 2025, with Earnings Quality (EQ) serving as the dependent variable. The specific objective was to assess how IFRS Compliance Level Index (IFRS_CLI), Auditor Typ...