Board Characteristics and International Financial Reporting Standards (IFRS) Compliance among Nigerian Listed Companies: Mixed Method Approach
Keywords:
International Financial Reporting Standards compliance, Board diligence
Abstract
Many companies claimed to have prepared IFRS financial statements but the fact differs due to varying levels of IFRS compliance which have been attributed to failure to adhere to corporate governance code particularly on-board members. The IFRS compliance variability consequently limits the potential effect of IFRS and impairs the ability of users from making rightful decisions. Having board members does not necessarily indicate their efficiency or effectiveness with regards to corporate financial reporting responsibilities but their characteristics do. Therefore, this study is motivated to examine how board member characteristics influence the IFRS compliance level among companies listed in Nigeria using a convergent parallel research design of a mixed-method approach. Quantitative and qualitative data were collected concurrently, analysed separately, and merged the results during interpretations. 609 annual reports of 87 companies listed in Nigeria from 2012 to 2017 were employed and analyzed using panel data regression. Meanwhile, qualitative data obtained through interviews of 7 staffers of FRC, NSE, CAC and Nigerian listed companies were narratively analyzed. The findings of the study revealed that board size (α=0.00485, P<0.1), foreign board member (α=0.0942, P<0.01), board diligence (meeting) (α=0.0942, P<0.01) have statistically significant impact on IFRS compliance. Results were also corroborated by the qualitative findings that the IFRS compliance level is achieved where entities complied with corporate governance structure. The study concluded that the level of IFRS compliance is influenced by board size, foreign board member and board diligence (meeting). Therefore, the study recommends that the regulatory body should ensure that all listed companies in Nigeria maintain the required minimum board size, board members should regularly meet as required and sanctions should be attached in case of non-compliance.
References
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Ali, U., Merve, K., & Başak, A. G. (2016) Compliance with IAS/ IFRS and firm characteristics: evidence from the emerging capital market of Turkey. Economic Research-Ekonomska Istraživanja; 29(1), 148-161.
Al-Mutawaa, A. (2010) Disclosure level and compliance with IFRSs: an empirical investigation of Kuwaiti companies. International Business & Economics Research Journal, 9(5), 33 -50.
Al-Sartawi, A.M.A.M., Alrawahi, F. & Sanad, Z. (2017) ‘Board characteristics and the level of compliance with IAS 1 in Bahrain’, Int. J. Managerial and Financial Accounting; 9(4), 303–321.
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Amiraslani, H. Iatridis, G. E & Pope, P.F. (2013) Accounting for asset impairment: A test for IFRS compliance across Europe. A research report by the Centre for Financial Analysis and Reporting Research (CeFARR). Cass Business School, City University London
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Atanasovski, A. (2015). Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements. Acta Universitatis Danubius. Œconomica, 11(2), 34-55.
Asian, A. U. & Dike, A. (2015) IFRS adoption and accounting quality of quoted manufacturing firms in Nigeria: A cross-sectional study of brewery and cement manufacturing firms. International Journal of Business & Management Review; 3 (6), 61-77.
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Chen, J. & Roberts, R. (2010). Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. Journal of business ethics; 97(4), 651-665.
Daske, H., Hail, L., Leuz, C. & Verdi, R. (2008) Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research; 46(1), 1085–1142.
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Ebrahim, A. & T. Fattah (2015). Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt, Journal of International Accounting, Auditing and Taxation; 24(5), 46-60.
Edogbanya, A & Kamardin, H.(2014) Adoption of international financial reporting standards in Nigeria: Concepts and Issues. Journal of Advanced Management Science; 2(1),65-77. doi: 10.12720/joams.2.1.72-75
Feng, Z. (2014) Audit committee characteristics and financial reporting comparability. Unpublished Master Thesis. Macquarie University, Australia
Fernandes, S. R. B. (2017). Do Firms with a more international board comply better with IFRS disclosure requirements? Unpublished Thesis, ISCTE Business School, Department of Accounting, ISCTE – Instituto Universitário de Lisboa.
Financial Reporting Council (FRC) of Nigeria (2018). National Code of corporate governance 2016. Private sector code. FRC Publication, FCT, Abuja.
Galbraith, C. & Kevin E. F. (2009). Convergence. Pennsylvania Institute of Certified Public Accountants (May). http://www.picpa.org/Content/40501.aspx.
Glaum, M., Schmidt, P., Street, D. & Vogel, S., (2013). Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research; 43(3),163–204, http://dx.doi.org/10.1080/00014788.2012.711131, 2013;
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Jallad, Y. B. (2020). The Effects of Board Characteristics and Ownership Structures on Compliance with Mandatory IAS/IFRS Disclosure Requirements: Evidence from Qatar. An unpublished Thesis, College of Business and Economics, Qatar University
Josiah M., Okoye A.E. & Adediran O.A., (2013) Accounting standards in Nigeria, the journey so far; Wudpecker Journals, Research Journal of Business Management and Accounting; 2(1), 1- 10.
Joseph, B.A. & Ahmed, A. B. (2017) Corporate Governance And Financial Reporting Quality In Nigeria. International Journal of Information Research and Review,4(2), 3749-3753.
Juhmani, O. (2017). Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure. Journal of Applied Accounting Research; 18(1), 22–41.
Karim, A. K. M. & Ahmed, J. U. (2005) Determinants of IAS disclosure compliance in emerging economies: Evidence from exchange-listed companies in Bangladesh. Centre for Accounting, Governance and Taxation Research; 21(1), 1-29.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement; 30(1), 607-610.
Krismiaji, S. (2019). Corporate Governance and Firm’s Compliance on Disclosure of International Financial Reporting Standards–Indonesian Evidence. International Journal of Accounting, Finance and Risk Management. 4(1), 24-33. doi: 10.11648/j.ijafrm.20190401.13
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Lipton, M. & Lorsch, J. (2011). A Model Proposal for Improved Corporate Governance. Business Lawyer; 48 (1), 59 – 77.
Madhani, P. (2015), The impact of board characteristics on corporate governance and disclosure practices of firms listed in Indian Stock Exchange, Journal of Corporate Governance; 14(4), 14-46.
Marshall, J. B. (2015).Corporate governance practices: an overview of the evolution of corporate governance codes in Nigeria. International Journal of Business & Law Research; 3(3), 49-65.
Masulis, R., Wang, C. & Xie, F. (2012), Globalizing the boardroom -The effects of foreign directors on corporate governance and firm performance, Journal of Accounting and Economics; 53(3), 527-554.
Mateescu, R. (2016). Segment disclosure practices and determinants: Evidence from Romanian listed companies, The International Journal of Management Science and Information Technology (IJMSIT),20(1), 40-51.
Mbobo, M. E. & Umoren, A. O. (2016). The influence of audit committee attributes on the quality of financial reporting: Evidence from Nigerian banks. International Journal of Economics, Commerce and Management; IV (7), 116-141.
Mnif, Y. & Znazen, O. (2020) Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada. Managerial Auditing Journal, 35(3), 448-474.
Modugu, K. P. & Eboigbe, S. W. (2017) Corporate attributes and corporate disclosure level of listed companies in Nigeria: A post-IFRS adoption study. Journal of Finance and Accounting; 5(2), 44- 56.
Morse, J. (2000) Determining Sample Size. Sage Publications, Inc Qualitative Health Research; 10(1), 3-5.
Mulenga, M. J. (2016)International financial reporting standards’ adoption and value relevance of accounting information: A brief literature review. International Journal of Economics, Commerce and Management United Kingdom; 4(6), 814-833.
Nalukenge, I. (2020). Board role performance and compliance with IFRS disclosure requirements among microfinance institutions in Uganda. International Journal of law and Management, 62 (1), 47-66. Doi 10.1108/IJLMA-08-2017-0195
Nigeria Accounting Standard Board (NASB) (2010), Report of the Committee on Road Map to the Adoption of International Financial Reporting Standards in Nigeria. NASB, Lagos
Nigerian Stock Exchange Website, (2018)
Nobes, C. (2013). The continued survival of international differences under IFRS, Accounting and Business Research; 43(2), 83‐111. http://www.tandfonline.com/doi/pdf/10.1080/00014788.2013.770644
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Rajhi, M. (2014). International Financial Reporting Standards and level of compliance with mandatory disclosure requirements. International Journal of Multidisciplinary Sciences and Engineering, 5(5), 1-6.
Setiany, E., Hartoko, S., Suhardjanto, D. & Honggowati, S. (2017) Audit committee characteristics and voluntary financial disclosure. Review of Integrative Business and Economics Research; 6(3), 239-253.
Tsalavoutas, I. (2011), Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?, Advances in Accounting, incorporating Advances in International Accounting; 27(9), 390-405.
Tsalavoutas, I., Evans, L. & Smith, M. (2010). Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements. Journal of Applied Accounting Research; 11 (3), 213-228.
Tsalavoutas, I., Tsoligkas, F. & Evans, L. (2020). Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 2(2020), 1-73.
Ujunwa, A., Okoyeuzu, C. & Nwakoby, I. (2012). Corporate board diversity and firm performance: Evidence from Nigeria. Review of International Comparative Management; 13(4), 605-620.
Vafeas, N. (2005) Audit committees, boards, and the quality of reported earnings, Contemporary Accounting Research; 22(1), 1093–1122.
Verriest, A., Gaeremynck, A. & Thornton, D. (2013). The impact of corporate governance on IFRS adoption choices. European Accounting Review; 22(1), 39‐77. http://dx.doi.org/10.1080/09638180.2011.644699
Welch, L. (2011). The Importance of Global Standards, Head of Policy, ACCA, London.
Yahaya, A.K. (2011) Compliance with statement of accounting standards by Nigerian Quoted Banks; An European Journal of Economics, Finance and Administrative Sciences; 34(1), 1-15.
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Abdullah, M., Evans, L. Fraser, I. & Tsalavoutas, I. (2015) IFRS mandatory disclosures in Malaysia: the influence of family control and the value (ir) relevance of compliance levels, Accounting Forum; 39(1), 328-348.
Adebimpe, O.U. & Ekwere, R.E. (2015) IFRS adoption and value relevance of financial statement of Nigeria listed banks. International Journal of Finance and Accounting; 4(1), 1-7.
Adebimpe, U. & Peace, O. (2011) Association between corporate governance, company attributes and voluntary disclosure of quoted companies in Nigeria. Journal of International Accounting Research; 1(1), 3-30.
Adegbie, F.J. & Fofah, E.T. (2016) Ethics, corporate governance and financial reporting in the Nigerian banking industry. Global Role of International Reporting Standards; 5(1), 1-14.
Adznan, S. &Nelson, S. P. (2014). Financial instruments disclosure practices: Evidence from Malaysian listed firms. International Conference on Accounting Studies; 1 (1), 18-19.
Agyei-Mensah, B. K. (2017). The relationship between corporate governance mechanisms and IFRS 7 compliance: Evidence from an emerging market. Corporate governance; 7(3), 446-465. Doi 10.1108/CG-06-2016-0129.
Agyei-Mensah, B. K (2019) IAS-38 disclosure compliance and corporate governance: evidence from an emerging market. Corporate Governance; 19 (3), 19-23.
Ahmed, Z. (2011). International Financial Reporting Standards (IFRS): An Essential Course for Getting to “KNOW IFRS”. Victoria Island Lagos.
Ali, U., Merve, K., & Başak, A. G. (2016) Compliance with IAS/ IFRS and firm characteristics: evidence from the emerging capital market of Turkey. Economic Research-Ekonomska Istraživanja; 29(1), 148-161.
Al-Mutawaa, A. (2010) Disclosure level and compliance with IFRSs: an empirical investigation of Kuwaiti companies. International Business & Economics Research Journal, 9(5), 33 -50.
Al-Sartawi, A.M.A.M., Alrawahi, F. & Sanad, Z. (2017) ‘Board characteristics and the level of compliance with IAS 1 in Bahrain’, Int. J. Managerial and Financial Accounting; 9(4), 303–321.
Al-Shiab, M. (2003). Financial consequences of IAS adoption: the case of Jordan. Unpublished Ph.D Thesis, University of Newcastle, Upon-Tyne, UK.
Amiraslani, H. Iatridis, G. E & Pope, P.F. (2013) Accounting for asset impairment: A test for IFRS compliance across Europe. A research report by the Centre for Financial Analysis and Reporting Research (CeFARR). Cass Business School, City University London
Anao A.R. (1996). An introduction to financial accounting, Longman Limited, Nigeria.
Atanasovski, A. (2015). Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements. Acta Universitatis Danubius. Œconomica, 11(2), 34-55.
Asian, A. U. & Dike, A. (2015) IFRS adoption and accounting quality of quoted manufacturing firms in Nigeria: A cross-sectional study of brewery and cement manufacturing firms. International Journal of Business & Management Review; 3 (6), 61-77.
Augustine E., A. & Eguasa, B. E. (2014) Adoption and implementation of IFRSs in Nigeria: Enduring challenges and implications; International Journal of Development and Sustainability; 3 (11), 90-100.
Bala, M. (2013). Effect of IFRS Adoption on the financial reports of Nigeria listed entities: The case of oil and gas companies. The Macrotheme Review; 2(7), 9-26.
Barker, R., Barone, E., Birt, J., Gaeremynck, A., Mcgeachin, A., Marton, J. & Moldovan R. (2013). Response of the EAA FRSC to the EFRAG/ANC/FRC Discussion Paper: Towards a Disclosure Framework for the Notes, Accounting in Europe; 10(1), 1- 26.
Barth, M. E., Landsman, W. R., Lang, M., & Williams, C. (2012). Are IFRS-based and US GAAP-based accounting amounts comparable? Journal of Accounting & Economics; 54(1), 68-93. doi: 10.1016/j.jacceco.2012.03.001
Birjandi, H. & Hakemi, B. (2015). The study effect agency theory and signaling theory on the level of voluntary disclosure of listed companies in Tehran Stock Exchange. Research Journal of Finance and Accounting; 6(1), 174-185.
Bushman, R., Chen, Q., Engel, E. & Smith, A. (2004) “Financial accounting information, organizational complexity and corporate governance systems”, Journal of Accounting and Economics; 37, (2), 167-201
Companies & Allied Matters Act (CAMA) (2004). Companies and Allied Matters Act of Nigeria, Federal Government Printers, Lagos Nigeria
Cohen, J.G., Krishnamoorthy, G. & Wright, A.M. (2004) The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature; 23(1), 15-36.
Cornett, M.M., Marcus, A.J., & Tehranian, H. (2009). Corporate governance and pay-for-performance: the impact of earnings management. Journal of Financial Economics; 87(6), 357-373.
Chen, J. & Roberts, R. (2010). Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research. Journal of business ethics; 97(4), 651-665.
Daske, H., Hail, L., Leuz, C. & Verdi, R. (2008) Mandatory IFRS reporting around the world: early evidence on the economic consequences, Journal of Accounting Research; 46(1), 1085–1142.
Deloitte (2018) IAS Plus International Accounting Standards: IFRS Financial Statements, Disclosure Checklist. Deloitte Global Services Limited, Partners in Learning. Deloitte. Access at 2018, Available online at: http://www.iasplus.com
Ebrahim, A. & T. Fattah (2015). Corporate governance and initial compliance with IFRS in emerging markets: The case of income tax accounting in Egypt, Journal of International Accounting, Auditing and Taxation; 24(5), 46-60.
Edogbanya, A & Kamardin, H.(2014) Adoption of international financial reporting standards in Nigeria: Concepts and Issues. Journal of Advanced Management Science; 2(1),65-77. doi: 10.12720/joams.2.1.72-75
Feng, Z. (2014) Audit committee characteristics and financial reporting comparability. Unpublished Master Thesis. Macquarie University, Australia
Fernandes, S. R. B. (2017). Do Firms with a more international board comply better with IFRS disclosure requirements? Unpublished Thesis, ISCTE Business School, Department of Accounting, ISCTE – Instituto Universitário de Lisboa.
Financial Reporting Council (FRC) of Nigeria (2018). National Code of corporate governance 2016. Private sector code. FRC Publication, FCT, Abuja.
Galbraith, C. & Kevin E. F. (2009). Convergence. Pennsylvania Institute of Certified Public Accountants (May). http://www.picpa.org/Content/40501.aspx.
Glaum, M., Schmidt, P., Street, D. & Vogel, S., (2013). Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants. Accounting and Business Research; 43(3),163–204, http://dx.doi.org/10.1080/00014788.2012.711131, 2013;
Godfrey, J. M., Hodgson, A. Tarca, A., Hamilton, J. & Holmes, S. (2010). Accounting Theory, Milton, Qld. John Wiley.
Ibrahim, L. (2016). Accounting information disclosure by selected Nigerian deposit money banks (Unpublished Master’s Dissertation), Usmanu Danfodiyo University, Sokoto, Nigeria.
International Accounting Standards Board, (IASB) (2018). The Conceptual Framework for Financial Reporting.ifrs.org.
Jallad, Y. B. (2020). The Effects of Board Characteristics and Ownership Structures on Compliance with Mandatory IAS/IFRS Disclosure Requirements: Evidence from Qatar. An unpublished Thesis, College of Business and Economics, Qatar University
Josiah M., Okoye A.E. & Adediran O.A., (2013) Accounting standards in Nigeria, the journey so far; Wudpecker Journals, Research Journal of Business Management and Accounting; 2(1), 1- 10.
Joseph, B.A. & Ahmed, A. B. (2017) Corporate Governance And Financial Reporting Quality In Nigeria. International Journal of Information Research and Review,4(2), 3749-3753.
Juhmani, O. (2017). Corporate governance and the level of Bahraini corporate compliance with IFRS disclosure. Journal of Applied Accounting Research; 18(1), 22–41.
Karim, A. K. M. & Ahmed, J. U. (2005) Determinants of IAS disclosure compliance in emerging economies: Evidence from exchange-listed companies in Bangladesh. Centre for Accounting, Governance and Taxation Research; 21(1), 1-29.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement; 30(1), 607-610.
Krismiaji, S. (2019). Corporate Governance and Firm’s Compliance on Disclosure of International Financial Reporting Standards–Indonesian Evidence. International Journal of Accounting, Finance and Risk Management. 4(1), 24-33. doi: 10.11648/j.ijafrm.20190401.13
KPMG, (2017) Disclosure checklist. Guide to annual financial statements. Retrieved from www.kmpg/IFRS on 30th August 2018.
Laksmana, I. (2008). Corporate board governance and voluntary disclosure of executive compensation practices. Contemporary Accounting Research; 25 (4), 1147-1182.
Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review;47(4), 409-424.
Lipton, M. & Lorsch, J. (2011). A Model Proposal for Improved Corporate Governance. Business Lawyer; 48 (1), 59 – 77.
Madhani, P. (2015), The impact of board characteristics on corporate governance and disclosure practices of firms listed in Indian Stock Exchange, Journal of Corporate Governance; 14(4), 14-46.
Marshall, J. B. (2015).Corporate governance practices: an overview of the evolution of corporate governance codes in Nigeria. International Journal of Business & Law Research; 3(3), 49-65.
Masulis, R., Wang, C. & Xie, F. (2012), Globalizing the boardroom -The effects of foreign directors on corporate governance and firm performance, Journal of Accounting and Economics; 53(3), 527-554.
Mateescu, R. (2016). Segment disclosure practices and determinants: Evidence from Romanian listed companies, The International Journal of Management Science and Information Technology (IJMSIT),20(1), 40-51.
Mbobo, M. E. & Umoren, A. O. (2016). The influence of audit committee attributes on the quality of financial reporting: Evidence from Nigerian banks. International Journal of Economics, Commerce and Management; IV (7), 116-141.
Mnif, Y. & Znazen, O. (2020) Corporate governance and compliance with IFRS 7: The case of financial institutions listed in Canada. Managerial Auditing Journal, 35(3), 448-474.
Modugu, K. P. & Eboigbe, S. W. (2017) Corporate attributes and corporate disclosure level of listed companies in Nigeria: A post-IFRS adoption study. Journal of Finance and Accounting; 5(2), 44- 56.
Morse, J. (2000) Determining Sample Size. Sage Publications, Inc Qualitative Health Research; 10(1), 3-5.
Mulenga, M. J. (2016)International financial reporting standards’ adoption and value relevance of accounting information: A brief literature review. International Journal of Economics, Commerce and Management United Kingdom; 4(6), 814-833.
Nalukenge, I. (2020). Board role performance and compliance with IFRS disclosure requirements among microfinance institutions in Uganda. International Journal of law and Management, 62 (1), 47-66. Doi 10.1108/IJLMA-08-2017-0195
Nigeria Accounting Standard Board (NASB) (2010), Report of the Committee on Road Map to the Adoption of International Financial Reporting Standards in Nigeria. NASB, Lagos
Nigerian Stock Exchange Website, (2018)
Nobes, C. (2013). The continued survival of international differences under IFRS, Accounting and Business Research; 43(2), 83‐111. http://www.tandfonline.com/doi/pdf/10.1080/00014788.2013.770644
Okinono, O. (2016) Community development framework for Niger Delta in Nigeria. An unpublished Ph.D Thesis, Ghazali Shafie Graduate School of Government, Universiti Utara Malaysia.
Paul, A., Peter, W. & Dang, Y. (2014). Voluntary adoption of IFRS: A study of determinants for UK unlisted _rms. Comptabilit_es et Innovation, May 2012, France. pp.cd-rom, 2012.
Pearce, J. & Zahra, S. (1992). Board Composition from a Strategic Contingency Perspective. Journal of Management Studies; 29(4), 411-438.
Rajhi, M. (2014). International Financial Reporting Standards and level of compliance with mandatory disclosure requirements. International Journal of Multidisciplinary Sciences and Engineering, 5(5), 1-6.
Setiany, E., Hartoko, S., Suhardjanto, D. & Honggowati, S. (2017) Audit committee characteristics and voluntary financial disclosure. Review of Integrative Business and Economics Research; 6(3), 239-253.
Tsalavoutas, I. (2011), Transition to IFRS and compliance with mandatory disclosure requirements: What is the signal?, Advances in Accounting, incorporating Advances in International Accounting; 27(9), 390-405.
Tsalavoutas, I., Evans, L. & Smith, M. (2010). Comparison of two methods for measuring compliance with IFRS mandatory disclosure requirements. Journal of Applied Accounting Research; 11 (3), 213-228.
Tsalavoutas, I., Tsoligkas, F. & Evans, L. (2020). Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 2(2020), 1-73.
Ujunwa, A., Okoyeuzu, C. & Nwakoby, I. (2012). Corporate board diversity and firm performance: Evidence from Nigeria. Review of International Comparative Management; 13(4), 605-620.
Vafeas, N. (2005) Audit committees, boards, and the quality of reported earnings, Contemporary Accounting Research; 22(1), 1093–1122.
Verriest, A., Gaeremynck, A. & Thornton, D. (2013). The impact of corporate governance on IFRS adoption choices. European Accounting Review; 22(1), 39‐77. http://dx.doi.org/10.1080/09638180.2011.644699
Welch, L. (2011). The Importance of Global Standards, Head of Policy, ACCA, London.
Yahaya, A.K. (2011) Compliance with statement of accounting standards by Nigerian Quoted Banks; An European Journal of Economics, Finance and Administrative Sciences; 34(1), 1-15.
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Published
2020-05-18
How to Cite
Sanni , M., Aliu, I. D., & Olanrewaju, Y. E. (2020). Board Characteristics and International Financial Reporting Standards (IFRS) Compliance among Nigerian Listed Companies: Mixed Method Approach. Global Journal of Accounting, 6(1), 24-40. Retrieved from http://gja.unilag.edu.ng/article/view/865
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Section
Articles
