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Keywords: Mandatory IFRS adoption
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2020) 5 (1): 47–61.
Published: 25 February 2020
... sources. Findings The findings of this study are that based on the D-in-D approach, there is a significant and positive effect of mandatory IFRS adoption on credit relevance quality of financial reporting of DMBs in Nigeria, and that there is also a significant difference in the credit relevance...
